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Income Tax Appellate Tribunal - Jaipur

Deputy Commissioner Of Income Tax, ... vs M/S Allen Career Institute, Jaipur on 18 October, 2019

                 vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj
   IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH 'A', JAIPUR

    Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k
BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM

                      vk;dj vihy la-@ITA No. 643/JP/2018
                     fu/kZkj.k o"kZ@Assessment Year : 2013-14.
The Deputy Commissioner of cuke M/s. Allen Career Institute,
Income Tax,                       Vs. CP-6, Indra Vihar,
Central Circle,                       Kota.
Kota.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAEFA 3972 B
vihykFkhZ@Appellant                   izR;FkhZ@Respondent

      jktLo dh vksj ls@ Revenue by : Shri Raj Mehra (JCIT)
      fu/kZkfjrh dh vksj ls@Assessee by : Shri Hemang Gargieya (Advocate)

                lquokbZ dh rkjh[k@ Date of Hearing :   16.10.2019
      ?kks"k.kk dh rkjh[k@ Date of Pronouncement :      18.10.2019

                                  vkns'k@ ORDER
PER VIJAY PAL RAO, JM :

This appeal by the department is directed against the order dated 01.02.2018 of ld. CIT (A), Kota for the assessment year 2013-14. The revenue has raised 6 (six) grounds in this appeal. However, it is noted that ground no. 2 regarding disallowance of Rs. 16,77,000/- made by the AO was confirmed by the ld. CIT (A) and, therefore, does not emerge from the impugned order of the ld. CIT (A) as an issue in the appeal of the revenue. For the remaining grounds, the total tax effect of the revenue's appeal comes to Rs. 39,20,333/- which has been challenged in the present appeal is less than Rs. 50,00,000/-.

ITA No. 643/JP/2018

M/s. Allen Career Institute, Kota.

2. We have heard the ld. D/R as well as the ld. A/R. At the outset, we note that the tax effect in this appeal is not exceeding the monetary limit as revised by the CBDT vide Circular dated 08.08.2019 for the purpose of filing of appeal by the department before the Income Tax Appellate Tribunal from Rs. 20,00,000/- to Rs. 50,00,000/-. For ready reference, we reproduce the CBDT Circular No. 17 of 2019 dated 08.08.2019 as under :-

Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.

Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation.

              Appeals/SLPs in Income-     Monetary Limit (Rs.) Monetary Limit (Rs.)
              tax matters                 (previous limit)     (Revised Limit)
              Before Appellate Tribunal   20,00,000            50,00,000
              Before High Court           50,00,000            1,00,00,000
              Before Supreme Court        1,00,00,000          2,00,00,000

• The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit.

• Further, even in the case of composite order of any High Court or appellate authority which involves• more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit.

M/s. Allen Career Institute, Kota.

• In case where a composite order/ judgement involves more than one assessee, each assessee shall be• dealt with separately."

Accordingly, the appeal of the department is not maintainable being monetary limit is less than/not exceeding Rs. 50,00,000/-.

3. The department is at liberty to file the Miscellaneous Application in case the tax effect in this appeal is found to be more then Rs. 50,00,000/- or the case falls in any of the exceptions of the circular.

4. In the result, appeal of the department is dismissed.

Order pronounced in the open court on 18/10/2019.

              Sd/-                                                           Sd/-
       ¼foØe flag ;kno½                                               ¼ fot; iky jkWo ½
   (VIKRAM SINGH YADAV)                                          (VIJAY PAL RAO)
ys[kk lnL;@Accountant Member                         U;kf;d lnL;@Judicial Member

Tk;iqj@Jaipur
fnukad@Dated:- 18/10/2019.
das/

vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:

1. vihykFkhZ@The Appellant-The DCIT,Central Circle, Kota.

2. izR;FkhZ@ The Respondent-M/s. Allen Career Institute, Kota.

3. vk;dj vk;qDr@ CIT

4. vk;dj vk;qDr@ CIT(A)

5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur

6. xkMZ QkbZy@ Guard File {ITA No. 643/JP/2018} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 4 ITA No. 643/JP/2018 M/s. Allen Career Institute, Kota.