Income Tax Appellate Tribunal - Raipur
Shrimati Poonam Dang Legal Hair Of Late ... vs Income Tax Officer, Ward 2(1), Raipur on 8 May, 2019
आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI ANIL CHATURVEDI, AM
AND
SHRI PARTHA SARATHI CHAUDHURY, JM
Sl. ITA No. Name of Appellant Name of Assessment
No. Respondent Year
1 195/RPR/2017 Asstt. M/s. Patel 2012-13
Commissioner of Enterprises,
Income Tax, Circle A-3, Vikas
- Korba (C.G.) Complex, Power
House Road, Korba
(C.G.) PAN :
AAJFM0718Q
2 105/RPR/2017 Income Tax Smt. Pragana Dave, 2012-13
Officer - 3(4), 263-16, Anand
Raipur, (C.G.) Cinema Building,
Ward No. 17,
Moudhapara,
Raipur
PAN : ACSPD9984A
3 01/RPR/2017 Dy. Commissioner Shri Praveen 2010-11
of Income Tax, Kumar Singh,
Circle - 1(1), Hotal Madhuram
Bhilai Maruti Nagar,
Risali, Bhilai (C.G.)
PAN : AJBPS7385N
4 179/RPR/2018 Income Tax Shri Anup Jaiswal, 2009-10
Officer - 3(2), A-302, Tirupati
Raipur Apartment, Tagore
Nagar, Raipur
PAN : ACKPJ9335K
5 180/RPR/2018 Income Tax Smt. Rajni Jaiswal, 2009-10
Officer - 3(2), A-302, Tirupati
Raipur Apartment, Tagore
Nagar, Raipur
PAN : ACHPJ2515N
6 16/RPR/2018 Asstt. M/s. S.B. 2013-14
Commissioner of Multimedia Pvt.
Income Tax, Circle Ltd., 521/C, Urla
2
Low Tax Effect Group Cases.
- 2(1), Raipur, Industrial Area,
(C.G.) Raipur, (C.G.)
PAN : AAJCS9860N
7 166/RPR/2018 Income Tax Smt. Rashmi 2010-11
Officer, Bhatapara Shrivastava,
Prop. Nano
Production, Behind
Jeewanmal
Hospital,
Bhatapara, (C.G.)
PAN : CLQPS8193B
8 211/RPR/2018 Income Tax Shri Umesh Kumar 2010-11
Officer, Ward - Dang,
2(1), Raipur Prop. M/s. Om
Enterprises, House
No. 104, Virdi
Colony, Behind
Ravishankar
Stadium, Kota,
Raipur, C.G.)
PAN : AFPAD5805R
9 CO No. Shri Umesh Income Tax Officer, 2010-11
04/RPR/2019 Kumar Dang, Ward - 2(1), Raipur
Prop. M/s. Om
Enterprises,
House No. 104,
Virdi Colony,
Behind
Ravishankar
Stadium, Kota,
Raipur, C.G.)
PAN :
AFPAD5805R
10 212/RPR/2018 Income Tax Late Shri Ashok 2010-11
Officer, Ward - Kumar Dang,
2(1), Raipur L/H Smt. Poonam
Dang, Prop. Alpha
Eng. Feb. Work,
House Behind
Virdhi Colony,
Raipur, (C.G.)
PAN : AFAPD5806N
11 CO No. Late Shri Ashok Income Tax Officer, 2010-11
05/RPR/2019 Kumar Dang, Ward - 2(1), Raipur
L/H Smt. Poonam
Dang, Prop. Alpha
3
Low Tax Effect Group Cases.
Eng. Feb. Work,
House Behind
Virdhi Colony,
Raipur, (C.G.)
PAN :
AFAPD5806N
12 01/RPR/2019 Asstt. M/s. Bajrang 2013-14
Commissioner of Power and Ispat
Income Tax - 2(1), Pvt. Ltd.,
Raipur Plot No. 522-C,
Industrial Area,
Urla, Raipur, (C.G.)
PAN :
AACCB2944D
Assessee by : Shri R.B. Doshi - Sl. No. 4, 5, 8, 9,
10, 11
Shri Abhishek Malu - Sl. No. 6, 12
None - Sl. No. - 1, 2, 3, 7
Revenue by : Shri V.B. Sargar - Sl. No. 1, 2, 3, 4,
5, 7, 8, 9, 10, 11
Shri Lalchand - Sl. No. 6, 12
सुनवाई की तारीख / Dates of Hearing : 08.05.2019
घोषणा की तारीख / Date of Pronouncement : 08.05.2019
आदेश / ORDER
PER BENCH :
These bunches of twelve appeals by the Revenue and cross objections of the assessee in case of different assessee's are emanating out of the order of Commissioner of Income-Tax (Appeals) for different assessment years.4
Low Tax Effect Group Cases.
2. Before us, at the outset, Ld. A.R. submitted that the appeal of the Revenue needs to be dismissed on account of low tax effect. As far as cross objections at Sl. Nos. 9 and 11 are concerned he submitted that if the Revenue's appeal has dismissed then the assessee's cross objections may be treated as withdrawn.
3. The Ld. D.R. did not object to the aforesaid contention made by the Ld. A.R.
4. We have heard the rival submissions and perused the material available on record. On perusing the grounds of appeal raised by the Revenue, we find that Revenue is aggrieved by the order of ld. CIT(A) in respect of the relief given by him. As per the recent announcement of Central Board of Direct Taxes (CBDT) dated 11.07.2018 (Circular No. 3 of 2018), no Department appeals are to be filed against relief given by ld. CIT(A) before the Income Tax Appellate Tribunal unless the tax effect, excluding interest, exceeds Rs.20 lakhs. The Circular further states that the instructions will apply retrospectively to the pending appeals also. In the present case, it is an undisputed fact that on the additions which are in dispute in each of the appeals, the tax effect is less than Rs.20 lakhs. In the absence of any material placed on record by the Revenue to demonstrate that the issue in the present appeal is covered by exceptions provided in para 10 of the aforesaid CBDT Circular, we are of the view that the monetary limit prescribed by the instructions of the aforesaid CBDT 5 Low Tax Effect Group Cases.
Circular would be applicable to the present appeal of the Department. We therefore hold the present appeal of Revenue to be not maintainable on account of low tax effect and accordingly dismiss the appeal of Revenue without expressing any opinion on merits of the case. However, in case there is any error in the computation of the tax effect involved or if for any reason, the aforesaid CBDT Circular is not applicable, it would be open to the Revenue to seek revival of the appeal. Thus, the grounds of the Revenue are dismissed in all the appeals.
5. As far as cross objections of assessee at Sl. Nos. 9 and 11 are concerned in view of the submissions of ld. AR the cross objections are dismissed as withdrawn.
6. In the result, all the appeals of Revenue and cross objections of assessee are dismissed.
Order pronounced in open Court after hearing of the appeal on Wednesday, the 08th day of May, 2019.
Sd/- Sd/-
PARTHA SARATHI CHAUDHURY ANIL CHATURVEDI
JUDICIAL MEMBER ACCOUNTANT MEMBER
रायपुर/ RAIPUR ; ददनाांक / Dated : 08th May, 2019. Ravi 6 Low Tax Effect Group Cases.
आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to :
1. अपीलाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The CIT(A)
4. The CIT
5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur.
6. गार्ड फ़ाइल / Guard File.
//True Copy// आदेशानुसार / BY ORDER, धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, रायपुर / ITAT, Raipur.