Income Tax Appellate Tribunal - Chandigarh
Acit, Yamunanagar vs M/S Ramesh Metal Works, Jagadhri on 5 October, 2018
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ -"ए", च डीगढ़
I N T H E I NC O ME T A X A P PE L L A T E T RI B U N AL
D I VI S I O N B E NC H , ' A ' , CH A ND I G AR H
ी संजय गग , याय क सद य एवं डा. बी.आर.आर, कुमार, लेखा सद य
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND
DR. B.R.R. KUMAR, ACCOUNTANT MEMBER
IT (SS) A No. 2 6 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम Sh. Anil Kumar Garg,
Yamunanagar Prop M/s Ghanshyam Dass &
Bros., Devi Bhawan Bazar,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 03.01.2005
C.O. No. 65/Chd/2005
(in IT(SS) A No. 2 6 /Chd/2005)
Block Period Ending : 14.09.1999
Sh. Anil Kumar Garg, बनाम The ACIT,
Prop M/s Ghanshyam Dass Yamunanagar
& Bros., Devi Bhawan Bazar,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 03.01.2005
IT (SS) A No. 2 1 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम Sh. Manohar Lal Shanti
Yamunanagar Saroop, Timber Market,
Saharanpur Road,
Yamunanagar
(Appeal against the order of CIT(A), Panchkula dated 03.01.2005
C.O. No. 60/Chd/2005
( in IT(SS) A No. 2 1 /Chd/2005)
Block Period Ending : 14.09.1999
Sh. Manohar Lal Shanti बनाम The ACIT,
Swaroop, Timber Market, Yamunanagar
Saharanpur Road,
Yamunanagar
(Appeal against the order of CIT(A), Panchkula dated 03.01.2005
IT(SS)A Nos .26, 21, 24, 103, 63, 78 & 99/Chd/2005 & Cos 65,, 21, 66,109, 84,
91 & 104/Chd/2005- Shri Anil Kumar Gupta & Others, Jagadhri
2
IT (SS) A No. 2 4 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम Smt. Sudesh Mittal
Yamunanagar W/o Shri Anil Mittal,
C/O Sh. I.C.Goel, CA
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 04.01.2005
C.O. No. 63/Chd/2005
(In IT(SS) A No. 2 4 /Chd/2005)
Block Period Ending : 14.09.1999
Smt. Sudesh Mittal बनाम The ACIT,
W/o Shri Anil Mittal, Yamunanagar
C/O Sh. I.C.Goel, CA
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 04.01.2005
IT (SS) A No. 3 0 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम Sh. Amarjeet Singh
Yamunanagar C/O M/s Sunder Singh
Kahan Singh,
Railway Road,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 20.01.2005
C.O. No. 66/Chd/2005
( in IT(SS) A No. 3 0 /Chd/2005)
Block Period Ending : 14.09.1999
Sh. Amarjeet Singh बनाम The ACIT,
C/O M/s Sunder Singh Yamunanagar
Kahan Singh,
Railway Road,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 20.01.2005
IT (SS) A No. 1 0 3 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम Sh. Hira Lal
Yamunanagar H.No. C-4-826, Civil Lines,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 29.04.2005
IT(SS)A Nos .26, 21, 24, 103, 63, 78 & 99/Chd/2005 & Cos 65,, 21, 66,109, 84,
91 & 104/Chd/2005- Shri Anil Kumar Gupta & Others, Jagadhri
3
C.O. No. 109/Chd/2005
(in IT(SS) A No. 1 0 3 /Chd/2005)
Block Period Ending : 14.09.1999
Sh. Hira Lal बनाम The ACIT,
H.No. C-4-826, Civil Lines, Yamunanagar
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 29.04.2005
IT (SS) A No. 6 3 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम M/s. Jai Ganesh Metal
Yamunanagar Industries, Hanauman Gate,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 15.03.2005
C.O. No. 84/Chd/2005
( In IT(SS) A No. 6 3 /Chd/2005)
Block Period Ending : 14.09.1999
M/s. Jai Ganesh Metal बनाम The ACIT,
Industries, Hanauman Gate, Yamunanagar
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 15.03.2005
IT (SS) A No. 7 8 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम Sh. Latish Lal Rikhi Ram,
Yamunanagar Through L/H Sh. Om
Parkash, Sh. Sant Kumar
and Sh. Arun Kumar,Devi
Bhawan Bazar, Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 24.03.2005
C.O. No. 91/Chd/2005
( in IT(SS) A No. 7 8 /Chd/2005)
Block Period Ending : 14.09.1999
Sh. Latish Lal Rikhi Ram, बनाम The ACIT,
Through L/H Sh. Om Yamunanagar
Parkash, Sh. Sant Kumar
and Sh. Arun Kumar, Devi
Bhawan Bazar, Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 24.03.2005
IT(SS)A Nos .26, 21, 24, 103, 63, 78 & 99/Chd/2005 & Cos 65,, 21, 66,109, 84,
91 & 104/Chd/2005- Shri Anil Kumar Gupta & Others, Jagadhri
4
IT (SS) A No. 9 9 /Chd/2005
Block Period Ending : 14.09.1999
(u/s 158 BD r.w.s. 158 BC)
The ACIT, बनाम M/s Ramesh Metal Works,
Yamunanagar Railway Road,
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 29.04.2005
C.O. No. 104/Chd/2005
(in IT(SS) A No. 9 9 /Chd/2005)
Block Period Ending : 14.09.1999
M/s Ramesh Metal बनाम The ACIT,
Works, Railway Road, Yamunanagar
Jagadhri
(Appeal against the order of CIT(A), Panchkula dated 29.04.2005
अपीलाथ)/Appellant *+यथ)/Respondent
नधा रती क ओर से/Assessee by : Shri. Ashwani Kumar, CA &
Shri Aditya Kumar, CA
राज व क ओर से/ Revenue by : Dr. Gulshan Raj, CIT DR
सन
ु वाई क तार ख/Date of Hearing : 10.08.2018
उदघोषणा क तार ख/Date of Pronouncement : 05.10.2018
आदे श/Order
ORDER
Per Bench:
The captioned appeals have been preferred by the Revenue and Cross objections by the related assessees for the block period ending 14.9.1999. However, the facts and issues involved in all the appeals are identical and even identical grounds of appeals have been taken, hence, these appeals are heard together and are being disposed of by this common order.
IT(SS)A Nos .26, 21, 24, 103, 63, 78 & 99/Chd/2005 & Cos 65,, 21, 66,109, 84, 91 & 104/Chd/2005- Shri Anil Kumar Gupta & Others, Jagadhri 5
2. At the outset, the Ld. Counsel of the assessee has submitted that the tax effect involved in all the captioned appeals is less than Rs. 20 lacs. The Ld. DR has also fairly admitted that CBDT Circular No. 3/2018 is applicable to this appeals, hence, these appeals of the Revenue are liable to be dismissed.
3. It may be noted that CBDT vide Circular No. 3/2018 dated 11.07.2018 has revised the monetary limit upto Rs.20 lacs for filing appeals by the Department before the Tribunal and further vide para 13 of the said Circular it has been clarified that said circular is applicable retrospectively to the pending appeals also. The Hon'ble Punjab & Haryana High Court in the case of "Principal CIT of Income Tax Vs. Surinder Kumar Singhal" ITA No 406-2016 (O&M) vide order dated 30.1.2017 while further relying upon the decision of the Hon'ble Supreme Court in the case of "CIT Vs. Dhanalekshmi Bank Ltd." (2015) 373 ITR 526 (SC), has dismissed the appeal of the Revenue without going into the merits due to low tax effect leaving the question of law open. In view of the CBDT Circular No. 03/2018 (supra) and in the light of the above referred to decision of the Hon'ble Jurisdictional Punjab & Haryana High Court (supra), the present appeals of the Revenue are dismissed due to low tax effect.
It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the orders of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.
IT(SS)A Nos .26, 21, 24, 103, 63, 78 & 99/Chd/2005 & Cos 65,, 21, 66,109, 84, 91 & 104/Chd/2005- Shri Anil Kumar Gupta & Others, Jagadhri 6
4. As far as all the captioned Cross objections filed by the assessee are concerned, since these appeals of the Revenue are being dismissed because of low tax effect, the Ld. Counsel for the assessee has not pressed the Cross Objections at this stage in these appeals. Hence, the Cross objections are dismissed as not pressed. However, the issue raised therein is left open to be decided in appropriate case.
Order pronounced in the Open Court on 05.10.2018 Sd/- Sd/-
बी.आर.आर, कुमार संजय गग
( B.R.R. KUMAR) (SANJAY GARG )
लेखा सद य/ Accountant Member याय क सद य/ Judicial Member
.दनांक/Date: 5.10. 2018
"आर.के."
आदे श क त!ल#प अ&े#षत/ Copy of the order forwarded to :
1. अपीलाथ)/ The Appellant
2. *यथ)/ The Respondent
3. आयकर आय,
ु त/ CIT
4. आयकर आय,
ु त (अपील)/ The CIT(A)
5. #वभागीय त न1ध, आयकर अपील य आ1धकरण, च4डीगढ़/ DR, ITAT,
CHANDIGARH
6. गाड फाईल/ Guard File
आदे शानस
ु ार/ By order,
सहायक पंजीकार/ Assistant
Registrar