Income Tax Appellate Tribunal - Raipur
The Income Tax Officer , Jagdalpur, ... vs Shri Rahul Kumar Jain, Jagdalpur (Cg) on 16 May, 2019
आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
AND
DR. MITHA LAL MEENA, ACCOUNTANT MEMBER
Sl. ITA No./CO No. Name of Appellant Name of Assessmen
No. Respondent t Year
1. 169/RPR/2016 The Income Tax M/s. Vrindavan 2011-12
Officer-2(1), Infra Estate Pvt.
Bilaspur (C.G.) Ltd., Main Road,
Sarkanda,
Bilaspur (C.G.)
PAN:AADCV5126C
2. 190/RPR/2016 The Deputy M/s. Goldbricks 2011-12
Commissioner of Infrastructure Pvt.
Income Tax-1(1), Ltd.
Raipur (C.G.) Subhas Road,
Ganjpara, Raipur
(C.G.)
PAN:AACCG8925B
3-8 297/RPR/2014 The Deputy Shri Brijmohan 2006-07
298/RPR/2014 Commissioner of Sharma, 2007-08
299/RPR/2014 Income Tax, Prop. Rajasthan 2008-09
300/RPR/2014 Central Circle, Medical Store, 2009-10
301/RPR/2014 Raipur (C.G.) Rajnandgaon, 2010-11
302/RPR/2014 Residential 2011-12
Address
:"Jamnotri", Gokul
Chandrama Road,
Budhapara, Raipur
(C.G.)
PAN :AJGPS0330N
2
ITA No. 169/BIL/2016 & Ors.
Low Tax Effect
9-14 CO No. Shri Brijmohan The Deputy 2006-07
Sharma, Commissioner of 2007-08
70/RPR/2015 Prop. Rajasthan Income Tax, 2008-09
71/RPR/2015 Medical Store, Central Circle, 2009-10
72/RPR/2015 Rajnandgaon, Raipur (C.G.) 2010-11
73/RPR/2015 Residential 2011-12
74/RPR/2015 Address
75/RPR/2015 :"Jamnotri", Gokul
Chandrama Road,
Budhapara,
Raipur (C.G.)
PAN :AJGPS0330N
15-17 280/RPR/2014 The Deputy Shri Mahesh 2006-07
281/RPR/2014 Commissioner of Sharma, 2008-09
282/RPR/2014 Income Tax, Prop. Sharma 2011-12
Central Circle, Industries,
Raipur „Sharma Pariwar‟
Gokulchandrama
Mandir Road,
Budhapara, Raipur
(C.G.)
PAN:AJJPS3549Q
18-20 CO.No. Shri Mahesh The Deputy 2006-07
48/RPR/2015 Sharma, Commissioner of 2008-09
49/RPR/2015 Prop. Sharma Income Tax, 2011-12
50/RPR/2015 Industries, Central Circle,
„Sharma Pariwar‟ Raipur
Gokulchandrama
Mandir Road,
Budhapara,
Raipur (C.G.)
PAN:AJJPS3549Q
21. 11/RPR/2017 The Income Tax Shri Rahul Kumar 2007-08
Officer, Jagdalpur Jain,
(C.G.) Prop. M/s.
Chhattisgarh
Trading Co., Palace
Road, Jagdalpur,
Dist. Baster (C.G.)
PAN:AFXPJ0953M
3
ITA No. 169/BIL/2016 & Ors.
Low Tax Effect
Assessee by : Shri G.S. Agrawal (For Sl. No.1, 2)
Shri R.B. Doshi ( For Sl. No.3 to 20)
None (For Sl. No.21)
Revenue by : Shri A.K. Laskar (For Sl. No.1)
Shri D.K. Jain (For Sl. No.2)
Shri V.B. Sargar (For Sl. No. 3 to 20)
Shri Sanjay Kumar (For Sl. No.21)
सुनवाई की तारीख / Date of Hearing : 16.05.2019
घोषणा की तारीख / Date of Pronouncement : 16.05.2019
आदेश / ORDER
PER BENCH :
These bunch of appeals by the Revenue are filed against the respective orders of the Commissioner of Income Tax (Appeals) for the assessment year/s mentioned in the title against the name of each of the abovementioned assessees. The impugned order/s have been passed under different sections of the Income Tax Act, 1961 (in short „the Act‟). The assessee has preferred cross objections against the appeal filed by the Revenue as captioned above in the cause title.
2. These bunch of appeals filed by the Revenue along with the cross objections relating to different assessees were heard together and are being disposed of by this consolidated order for the sake of convenience. 4 ITA No. 169/BIL/2016 & Ors.
Low Tax Effect
3. The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. As per the Circular (supra), the monetary limit of tax effect for filing appeals before the Tribunal by the Department has been raised to Rs.20 lakhs.
4. The learned Departmental Representative furnished a table giving the details of tax effect involved in each of the appeals mentioned in title and has filed separate letters in respect of each of the appeals, all dated 09.05.2019 with a prayer to withdraw the appeals consequent to CBDT Circular dated 11.07.2018 (supra.). The tax effect in the captioned appeals is undisputedly below the monetary limit of Rs.20 lakhs.
5. Both sides heard. On perusal of the facts in both the appeals filed by the Department and the chart (supra) depicting the tax effect, we find undisputedly the total tax effect involved in the present appeals is below Rs.20 lakhs. The CBDT circular No.3/2018 dated 11th July, 2018 raised the monetary limit of tax effect for filing of appeal by the Department before the Tribunal to Rs.20 Lakhs. The circular applies to the pending appeals of the Department before the Tribunal too. Thus, in view of the CBDT circular, we are of the opinion that the present appeals of the 5 ITA No. 169/BIL/2016 & Ors. Low Tax Effect Revenue are liable to be dismissed on account of low tax effect without going into the merits of the case.
Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal/s with the requisite submissions indicating that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra).
6. In the result, all the appeals of the Revenue are dismissed.
7. Since all the appeals of the Revenue are dismissed as not- maintainable on account of low tax effect, the cross objections filed by the assessee becomes infructuous and hence, are dismissed.
8. In the combined result, appeals of the Revenue are dismissed and cross objections filed by the assessee are also dismissed.
Order pronounced on 16th day of May, 2019.
Sd/- Sd/- MITHA LAL MEENA PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
रायपुर/ RAIPUR ; ददनाांक / Dated : 16th May, 2019. SB 6 ITA No. 169/BIL/2016 & Ors. Low Tax Effect आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to :
1. अपीलाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The Concerned CIT(Appeals), Raipur.
4. The Concerned CIT, Raipur.
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.