Income Tax Appellate Tribunal - Ahmedabad
Ito, Ward-4, Anand vs Nimeshbhai Ashokbhai Patel, Vallabha ... on 26 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "A" BENCH
(BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT
MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER)
ITA. No: 1501/AHD/2018
(Assessment Year: 2009-10)
Income Tax Officer, Ward- V/S Nimeshbhai Ashokbhai
4, Anand Patel Tulsi Shyam, Nr.
Purohit Dinning Hall,
Vallabh Vidyanagar-
388120
PAN No. ARUPP7738D
(Appellant) (Respondent)
ITA. No: 1610/AHD/2018
(Assessment Year: 2015-16)
ACIT, Circle-3(3), V/S Shri Girishchand V Goyal
Ahmedabad 6, Green Park Bunglows
Ambli Bopal Road,
Ahmedabad-380054
PAN No. ACJPG7980L
(Appellant) (Respondent)
IT(SS)A. No: 214/AHD/2018
(Assessment Year: 2010-11)
JCIT (OSD), Central V/S Shri Jayantibhai G Patel
2 ITA No. 1501/Ahd/2014 and Others
. A.Y. 2009-10 and Others.
Circle-2, Vadodara 11, Krishna Darshan, Opp.
Vidyakunj High School,
Manjalpur, Baroda
PAN No. BJJPP9408E
(Appellant) (Respondent)
IT(SS)A. No: 217/AHD/2018
(Assessment Year: 2000-01)
The Income Tax Officer, V/S M/s. Gopal Cold Storage
Ward-2, Anand Lambhvel Nadiad Road,
Lambhvel Tal. & Dist.
Anand
PAN No. AAGFG6927L
(Appellant) (Respondent)
IT(SS)A. No: 244/AHD/2017 & C.O. 23/AHD/2018
(Assessment Year: 2011-12)
Deputy Commissioner of V/S M/s. Heaven Associates A-
Income Tax, Central 23, Mit Bunglow, Nr. Amin
Circle-1, Baroda Party Plot, Subhanpura
Baroda-390023
PAN No. AAGFH1011C
M/s. Heaven Associates A-
23, Mit Bunglow, Nr. Amin V/S Deputy Commissioner of
Party Plot, Subhanpura Income Tax, Central
Baroda-390023 Circle-1, Baroda
PAN No. AAGFH1011C
(Appellant) (Respondent)
C.O. No: 27/AHD/2018
(in IT(SS)A No. 250/Ahd/2017)
(Assessment Year: 2012-13)
3 ITA No. 1501/Ahd/2014 and Others
. A.Y. 2009-10 and Others.
Chetan Rameshchandra V/S Deputy Commissioner of
Jogi A-23, Mit Bunglow, Income Tax, Central
Nr. Amin Party Plot, Circle-1, Baroda
Subhanpura, Baroda
PAN No. AECPJ9657E
(Appellant) (Respondent)
Appellant by : Shri S. K. Dev, Sr. D.R.
Respondent by : None
(आदे श)/ORDER
Date of hearing : 12 -09-2018
Date of Pronouncement : 26 -09-2018
PER MAHAVIR PRASAD, JUDICIAL MEMBER
The present bunch of appeals is directed at the instance of the Revenue against different orders of the learned CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of record, it revealed that tax effect involved in all these appeals individually, by virtue of relief granted by the CIT(A) is less than Rs.20 Lakhs, and therefore, in view of the CBDT Instruction bearing no.03/2018 dated 11/07/2018, these appeals are not maintainable before the Tribunal. Co-ordinate Bench of ITAT Tribunal, Ahmedabad has considered this aspect in the case of ITO vs. Shri Jayantibhai K. Patel, in ITA No. 01/Ahd/2017, order dated 16.07.2018. The relevant portion reads as under:
4 ITA No. 1501/Ahd/2014 and Others. A.Y. 2009-10 and Others.
"1. The captioned appeal has been filed at the instance of the Revenue against the order of the CIT(A)-2, Ahmedabad ('CIT(A)' in short), dated 03.10.2016 arising in the assessment order dated 16.12.2015 passed by the Assessing Officer (AO) under s. 144 r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning assessment year 2012-13.
2. The grounds of appeal raised by the Revenue reads as under:-
"1. The Ld. CIT(A) has erred in law and on facts by confirming Rs.4,99,284/- as against the total disallowance made by AO of Rs.31,14,757/- (Diesel expenses Rs.24,77,365 interest on vehicle loan of Rs.1,61,136/- and vehicle repairing expenses of Rs.4,76,256).
2. The Ld. CIT(A) has erred in law and on facts by deleting disallowance u/s.41(1) of the Act on vehicle loan liability of Rs.7,23,444/-."
3. At the time of hearing, it was submitted by the Ld.AR for the assessee that the appeal filed by the Revenue is hit by recently issued CBDT Circular No.3 of 2018 dated 11/07/2018 revising the previous thresholds pertaining to tax effects. As per aforesaid Circular, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.20 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.20 lakhs and therefore appeal of the Revenue is required to be dismissed in limine.
4. The Ld.DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 3 of 2018. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner.
5. In the result, the appeal of the Revenue is dismissed."
2. In parity with the order of the co-ordinate bench of Tribunal cited supra, we also dismiss all these appeals before us in the same term as laid down by the Tribunal in the above order. In view of the above, all the appeals and respective cross objections, if any, are dismissed.
5 ITA No. 1501/Ahd/2014 and Others. A.Y. 2009-10 and Others.
3. In the result, all the appeals of the Revenue and respective Cos. Of the assessee are dismissed.
Order pronounced in Open Court on 26 - 09- 2018
Sd/- Sd/-
(PRAMOD KUMAR) (MAHAVIR PRASAD)
ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER
Ahmedabad: Dated 26/09/2018
Rajesh
Copy of the Order forwarded to:-
1. The Appellant.
2. The Respondent.
3. The CIT (Appeals) -
4. The CIT concerned.
5. The DR., ITAT, Ahmedabad.
6. Guard File.
By ORDER
Deputy/Asstt.Registrar
ITAT,Ahmedabad