DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. SHRI KUNAL GARG, BATHINDA

Per Bench:

The captioned appeals have been filed by the different assessees

and the Revenue against the order of the Ld. Commissioner of Income Tax

(Appeals), Bathinda dated 29.05.2019 and 30.05.2019 in respect of

Assessment Years: 2013-14 & 2016-17.

subject revenue appeals called into question the correctness of the relief

granted by the CIT(A) where the tax effect involved in these appeals do not

4 I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. exceeds Rs. 50,00,000/- in an individual appeals of different assesses and

the appellants cross appeals are revenue neutral were proposed to be

withdrawn.

The relevant clauses of the synopsis dated 24th April, 2023 filed by 2.1

the appellant are reproduced hereunder:

“7. M/s Gurdas Agro Private Limited

ITA No. 496/Asr/2019 for A.Y. 2013-14 (A) ITA No. 509/Asr/2019 for A.Y. 2013-14 (D)

We are filing a separate letter that the appeal of the department is not maintainable since the tax effect is to the tune of Rs. 34,65,388/- and, as such, the department appeal should be dismissed.

In so far as, the assessee’s appeal ITA No. 496/Asr/2019, since it is revenue neutral, the assessee also does not wish to pursue the matter.

ITA No. 517/Asr/2019 for A.Y. 2016-17 (A) ITA No. 510/Asr/2019 for A.Y. 2016-17 (D)

The appeal of the department is covered by way of identical issue in the case of G.S. Crop Science Pvt. Ltd. and Apex Fibers India Ltd., of Hon’ble Amritsar Bench and, as such, the same be dismissed. The assessee’s appeal bearing ITA No. 517/Asr/2019 is Revenue neutral and same is being withdrawn.

ITA No. 497/Asr/2019 for A.Y. 2013-14(A) ITA No. 503/Asr/2019 for A.Y. 2013-14(D)

5 I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. We are filing a separate letter that the appeal of the department is not maintainable since there is low tax effect and, as such, the department appeal should be dismissed.

In so far as, the assessee’s appeal ITA No. 497/Asr/2019, since it is revenue neutral, the assessee also does not wish to pursue the matter.

ITA No. 504/Asr/2019 for A.Y. 2016-17(D) ITA No. 518/Asr/2019 for A.Y. 2016-17(A)

We are filing a separate letter that the appeal of the department is not maintainable since there is low tax effect and, as such, the department appeal should be dismissed.

In so far as, the assessee’s appeal ITA No. 518/Asr/2019, since it is revenue neutral, the assessee also does not wish to pursue the matter.

ITA No. 512/Asr/2019 for A.Y. 2016-17(A) ITA No. 502/Asr/2019 for A.Y. 2016-17 (D) not listed today.

We have filed the appeal in the above said case and the same is withdrawn. The appeal of the department is not maintainable due to Low Tax effect.

ITA No.514/Asr/2019 for A.Y. 2016-17 (A)

We have filed appeal in the above said case since it is a revenue neutral, the assessee wishes to withdraw the appeal. There is no appeal of the department.

ITA No. 515/Asr/2019 for A.Y. 2016-17 (A)

6 I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. We wish to withdraw the above said appeal since it is Revenue Neutral.

We hope, your goodself shall find the above said submission in order and oblige.”

2.2 The Ld DR has no objection to the contentions raised by the Ld. AR

and agreed that revenue appeals are covered by the aforesaid CBDT

circular on tax effect being less than 50 lac in individual assesse.

announced its policy decision by further enhancement of Monitory limits for

not filing or pressing of appeal by the income tax department, before this

Tribunal, against the appellate orders favourable to the assessee in the

cases in which overall tax effect, including surcharge but excluding interest,

is Rs. 50,00,000 or less. Accordingly, all the above revenue appeals are

liable to be dismissed on Tax effect. However, we make it clear that the

appellants shall be at liberty to point out the cases which are wrongly

disposed of summarily, either owing to wrong computation of tax effect or

owing to such cases being covered by the permissible exceptions, or for

any other reason, in order to take appropriate remedial steps in this regard.

proposed to be withdrawn and hence, dismissed as withdrawn.

7 I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 5. In the result, all the subject appeals filed by the assessees and the

department are dismissed.

Order pronounced in the open court on 27.04.2023

Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order