Income Tax Appellate Tribunal - Ahmedabad
The Dcit, Central Circle-2(2),, ... vs Smt. Naynaben Dipak Dalwadi,, ... on 19 September, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, AHMEDABAD
BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER &
Ms. MADHUMITA ROY, JUDICIAL MEMBER
Sl. IT(SS)A No(s) Asstt. Appeal(s) by
Nos. Year(s) Appellant vs. Respondent
Appellant Respondent
1. 298/Ahd/2014 2008-09 D y. CIT, Shri Dipak Govindbhai
Central Circle - 2(2), Dalwadi,
Ahmedabad. 44, Yogeshwar Nagar,
Opp. Kalindi Bunglows,
Thaltej,
Ahmedabad - 380 054
2. 300/Ahd/2014 2008-09 D y. CIT, Smt. Naynaben Dipak
Central Circle - 2(2), Dalwadi, 44, Yogeshwar
Ahmedabad. Nagar, Opp. Kalindi
Bunglows, Thaltej,
Ahmedabad - 380 054.
Appellant by : Smt. Aparna Agarwal, CIT-D.R.
Respondent by : Shri Afya Saiyed, A.R.
Date of Hearing 19.08.2019
Date of Pronouncement 19.09.2019
ORDER
PER Ms. MADHUMITA ROY - JUDICIAL MEMBER:
Both the appeals filed by the Revenue are directed against the same order dated 29.04.2014 passed by the Commissioner of Income Tax (Appeals) - III, Ahmedabad arising out of the same order dated 22.12.2011 passed by the ACIT, Central Circle - 2(2), Ahmedabad under section 153C r.w.s. 153A r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred as to "the Act") for the Assessment Year (A.Y.) 2008-09.
Since all the appeals relate to the same assessee, the same are heard analogously and are being disposed of by a common order.
-2-IT(SS)A No.298 & 300/Ahd/2014 DCIT vs. Shri Dipak Govindbhai Dalwadi & Smt. Nynaben Dipak Dalwadi Asst.Year - 2008-09
2. At the time of hearing, it was submitted by the Ld.AR for the assessee that appeals filed by the Revenue are hit by recently issued CBDT Circular No.17 of 2019 dated 08/08/2019 revising the previous thresholds pertaining to tax effects. It is inter alia noticed that the CBDT vide Instruction No. F. No. 279/Misc/M-93/2018-ITJ dt. 20/08/2019 has observed that Circular No.17/2019 dated 08/08/2019 relating to enhancement of monetary limits is also applicable to all pending appeals. As per aforesaid Circular read with instructions, 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.50 Lakhs. In the instant cases, the tax effect on the disputed issues raised by the Revenue are stated to be not exceeding Rs.50 lakhs and therefore appeals of the Revenue are required to be dismissed in limine.
3. The Learned DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 17 of 2019. Accordingly, appeals of the Revenue are dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeals on showing inapplicability of the aforesaid CBDT Circular in any manner.
4. In the result, both the appeals of the Revenue are dismissed.
This Order pronounced in Open Court on 19/09/2019
Sd/- Sd/-
( PRADIP KUMAR KEDIA ) ( Ms. MADHUMITA ROY )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 19/09/2019
Priti Yadav, Sr.PS
-3-
IT(SS)A No.298 & 300/Ahd/2014
DCIT vs. Shri Dipak Govindbhai Dalwadi
& Smt. Nynaben Dipak Dalwadi
Asst.Year - 2008-09
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं धत आयकर आयु त / Concerned CIT
4. आयकर आय
ु त (अपील)/ The CIT(A)-III, Ahmedabad.
5. वभागीय त न ध अहमदाबाद ,आयकर अपील य अ धकरण / DR, ITAT, Ahmedabad
6. गाड& फाईल /Guard file.
आदे शानस
ु ार/ BY ORDER,
स या पत त //True Copy//
उपसहायक पंजीकार/ (Dy./Asstt. Registrar)
आयकर अपील य अ धकरणअहमदाबाद / ITAT, Ahmedabad
1. Date of dictation 04.09.2019.
2. Date on which the typed draft is placed before the Dictating Member 05.09.2019
3. Other Member.............
4. Date on which the approved draft comes to the Sr.P.S./P.S ..............
5. Date on which the fair order is placed before the Dictating Member for pronouncement...
6. Date on which the fair order comes back to the Sr.P.S./P.S.......
7. Date on which the file goes to the Bench Clerk.....................
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................