Income Tax Appellate Tribunal - Raipur
Shri Thakur Ram Sahu, Raigarh vs Income Tax Officer, Ward-I, Raigarh on 9 May, 2019
आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI ANIL CHATURVEDI, AM
AND
SHRI PARTHA SARATHI CHAUDHURY, JM
Sl. ITA No./ CO No. Name of Appellant Name of Respondent Assessment
No. Year
1-4 03 to Income Tax Shri Jitendra 2008-09 to
06/RPR/2019 Officer-3(2), Kumar Shaw 2011-12
Raipur C-208/6, Near
Apsara Beauty
Parlour, Vallabh
Nagar, Raipur (C.G)
PAN :AQSPS0096Q
5. 53/RPR/2019 Assistant M/s. Shriram Care 2014-15
Commissioner of Hospital, Ameri
Income Tax, Road, Nehru Nagar,
Circle-1(1), Bilaspur (C.G.)
Bilaspur. Pin-495 001
PAN:AAWFS4490F
6. 30/RPR/2019 Income Tax Shri Shri Girwar 2007-08
Officer, Janjgir- Agrawal,
Champa ( C.G.) Near Durga Mandir,
Baradwar, Janjgir-
Champa ( C.G.)
PAN:AFJPA5221K
7. 237/RPR/2016 Assistant M/s. Occuma 2007-08
Commissioner of Construction Co.
Income Tax, Sewa Kunj Road,
Circle-2, Raipur Near Girls College,
Raigarh (C.G.)
PAN :AABFO3390G
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Low Tax Effect Group Cases
8. CO No. M/s. Occuma Assistant 2007-08
02/RPR/2017 Construction Co. Commissioner of
Sewa Kunj Road, Income Tax, Circle-
Near Girls College, 2, Raipur
Raigarh (C.G.)
PAN:AABFO3390G
9. 55/RPR/2019 Income Tax Shri Thakur Ram 2008-09
Officer, Ward-1, Sahu,
Raigarh Saket, Infront of
Axis Bank,
Dhimrapur Road,
Raigarh (C.G.)
PAN:AJFPS7430R
10. CO No. Shri Thakur Ram Income Tax Officer, 2008-09
06/RPR/2019 Sahu, Ward-1, Raigarh
Saket, Infront of
Axis Bank,
Dhimrapur Road,
Raigarh (C.G.)
PAN:AJFPS7430R
Assessee by : None ( For Sl. No. 1-4, 5, 6)
Shri R.B Doshi ( For Sl. No. 7, 8)
Shri S.R. Rao ( For Sl. No. 9, 10)
Revenue by : Shri A.K. Laskar ( Sl. No.1-4 & 6)
Shri D.K. Jain ( For Sl. No.5, 9 &10)
Shri V.B. Sardar ( For Sl. No. 7 & 8)
सुनवाई की तारीख / Date of Hearing : 09.05.2019
घोषणा की तारीख / Date of Pronouncement : 09.05.2019
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Low Tax Effect Group Cases
आदेश / ORDER
PER BENCH :
These bunches of ten appeals by the Revenue and cross objections of the assessee in case of different assessees are emanating out of the order of Commissioner of Income-Tax (Appeals) for different assessment years.
2. Before us, at the outset, Ld. A.R. submitted that the appeals of the Revenue needs to be dismissed on account of low tax effect. As far as cross objections at Sl. Nos. 8 and 10 are concerned he submitted that if the Revenue's appeal has dismissed then the assessee's cross objections may be treated as withdrawn.
3. The Ld. D.R. did not object to the aforesaid contention made by the Ld. A.R.
4. We have heard the rival submissions and perused the material available on record. On perusing the grounds of appeal raised by the Revenue, we find that Revenue is aggrieved by the order of ld. CIT(A) in respect of the relief given by him. As per the recent announcement of Central Board of Direct Taxes (CBDT) dated 11.07.2018 (Circular No. 3 of 2018), no Department appeals are to be filed against relief given by ld. CIT(A) before the Income Tax Appellate Tribunal unless the tax effect, 4 Low Tax Effect Group Cases excluding interest, exceeds Rs.20 lakhs. The Circular further states that the instructions will apply retrospectively to the pending appeals also. In the present case, it is an undisputed fact that on the additions which are in dispute in each of the appeals, the tax effect is less than Rs.20 lakhs. In the absence of any material placed on record by the Revenue to demonstrate that the issue in the present appeal is covered by exceptions provided in para 10 of the aforesaid CBDT Circular, we are of the view that the monetary limit prescribed by the instructions of the aforesaid CBDT Circular would be applicable to the present appeal of the Department. We therefore hold the present appeal of Revenue to be not maintainable on account of low tax effect and accordingly dismiss the appeal of Revenue without expressing any opinion on merits of the case. However, in case there is any error in the computation of the tax effect involved or if for any reason, the aforesaid CBDT Circular is not applicable, it would be open to the Revenue to seek revival of the appeal. Thus, the grounds of the Revenue are dismissed in all the appeals.
5. As far as cross objections of assessee at Sl. Nos. 8 and 10 are concerned in view of the submissions of ld. AR the cross objections are dismissed as withdrawn.
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Low Tax Effect Group Cases
6. In the result, all the appeals of Revenue and cross objections of assessee are dismissed.
Order pronounced in open Court after hearing of the appeal on Thursday, the 09th day of May, 2019.
Sd/- Sd/-
PARTHA SARATHI CHAUDHURY ANIL CHATURVEDI
JUDICIAL MEMBER ACCOUNTANT MEMBER
रायपुर/ RAIPUR ; ददनाांक / Dated : 09th May, 2019. RK आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to :
1. अपीलाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The CIT(A)
4. The CIT
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. 6
Low Tax Effect Group Cases Date 1 Draft dictated on 09.05.2019 Sr.PS/PS 2 Draft placed before author 09.05.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order