SHRI MAGANLAL AGRAWAL, RAIPUR v. D.C.I.T. CENTRAL CRICLE, RAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH RAIPUR BEFORE SHRI ANIL CHATURVEDI AM AND SHRI PARTHA SARATHI CHAUDHURY JM SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 2 17 1 / R PR/201 4 172/RPR/2014 DCIT 2(1) RAIPUR (C.G.) M/S. GEEKAY COLONIZERS AND BUILDERS LTD. G - 08 ASHOKAMILLENIUM RING ROAD NO.1 RAIPUR (C.G.) PAN: AAJCS5883P 2006 - 07 2007 - 08 3 - 6 181/RPR/2014 182/RPR/2014 183/RPR/2014 184/RPR/2014 DCIT 2(1) RAIPUR (C.G.) SHRI RAJESH ATLANI ATLANI BUNGALOW KHAMARDIH ROAD SHANKAR NAGAR RAIPUR (C.G.) PAN: AFSPA0406P 2007 - 08 2008 - 09 2009 - 10 2010 - 11 7 283/RPR/2014 DCIT CENTRAL CIRCLE RAIPUR (C.G.) SHRI MAHESH SHARMA PROP. SHARMA INDUSTRIES SHARMA PARIWAR GOKULCHANDRAMAMAN DIR ROAD BUDHAPARA RAIPUR (C.G.) PAN: AJJPS3549Q 2012 - 13 8 CO 51/RPR/2015 SHRI MAHESH SHARMA PROP. SHARMA INDUSTRIES SHARMA PARIWAR GOKULCHANDRAMAM ANDIR ROAD BUDHAPARA RAIPUR (C.G.) PAN: AJJPS3549Q DCIT CENTRAL CIRCLE RAIPUR (C.G.) 2012 - 13 2 LTE 50 LAKHS GROUP OF CASES 9 303/RPR/2014 DCIT CENTRAL CIRCLE RAIPUR (C.G.) SHRIBRIJMOHAN SHARMA PROP. RAJASTHAN MEDICAL STORE RAJNANDGAON RESIDENTIAL ADDRESS JAMNOTRI GOKULCHANDRAMA ROAD BUDHAPARA RAIPUR (C.G.) PAN: AJGPS0330N 2012 - 13 1 0 CO 76/RPR/2015 SHRI BRIJMOHAN SHARMA PROP. RAJASTHAN MEDICAL STORE RAJNANDGAON RESIDENTIAL ADDRESS JAMNOTRI GOKULCHANDRAMA ROAD BUDHAPARA RAIPUR (C.G.) PAN: AJGPS0330N DCIT CENTRAL CIRCLE RAIPUR (C.G.) 2012 - 13 1 1 - 1 2 324/RPR/2014 325/RPR/2014 DCIT CENTRAL CIRCLE RAIPUR (C.G.) SHRIARVINDAGRAWAL LAXMINIKETAN CIVIL LINES RAIPUR (C.G.) PAN:ADVPA4107A 2011 - 12 2012 - 13 1 3 - 1 4 CO 97/RPR/2015 98/RPR/2015 SHRIARVINDAGRAWAL LAXMINIKETAN CIVIL LINES RAIPUR (C.G.) PAN:ADVPA4107A DCIT CENTRAL CIRCLE RAIPUR (C.G.) 2011 - 12 2012 - 13 15 - 1 8 327/RPR/2014 328/RPR/2014 329/RPR/2014 330/RPR/2014 DCIT CENTRAL CIRCLE RAIPUR (C.G.) SHRIMAGANLALAGRAWAL 3862 LAXMINIKETAN CIVIL LINES RAIPUR (C.G.) PAN:AENPA6083Q 2009 - 10 2010 - 11 2011 - 12 2012 - 13 3 LTE 50 LAKHS GROUP OF CASES 1 9 - 2 2 CO 93/RPR/2015 94/RPR/2015 95/RPR/2015 96/RPR/2015 SHRIMAGANLALAGRAW AL 3862 LAXMINIKETAN CIVIL LINES RAIPUR (C.G.) PAN:AENPA6083Q DCIT CENTRAL CIRCLE RAIPUR (C.G.) 2009 - 10 2010 - 11 2011 - 12 2012 - 13 A SSESSEE BY : S HRI R.B. DOSHI REVENUE BY : SHRI R.K. SINGH / DATE OF HEARING : 0 7 . 11 .201 9 / DATE OF PRONOUNCEMENT: 0 7 . 11 .201 9 / ORDER PER BENCH : THESE 14 APPEALS BY THE REVENUE AND 8 CROSS OBJECTIONS BY THE ASSESSEES RELATE TO DIFFERENT ASSESSEES AND DIFFERENT ASSESSMENT YEARS. 2 . THE LD. AR OF THE ASSESSEES SUBMITTED AT THE OUTSET THAT ALL THE APPEALS OF REVENUE ARE LIABLE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN TERMS OF RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT )] DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 REVISING THE UPWARD MONETARY LIMITS FOR FILING OF APPEALS IN INCOME TAX CASES BEFORE VARIOUS APPELLATE FORUMS. THE EARLIER CBDT 4 LTE 50 LAKHS GROUP OF CASES CIRCULAR NO.03/2019 DATED 11.07.2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BEFORE THE TRIBUNAL AT RS.20 LAKHS. SUCH LIMIT HAS BEEN ENHANCED IN THE RECENT CBDT CIRCULAR DATED 08.08.2019 FROM RS.20 LAKHS TO RS. 50 LAKHS. THUS THE TAX EFFECT ON THE ADDITION IS LESS THAN RS.50 LAKHS. FURTHER LD. AR FILED AN APPLICATION SEEKING PERMISSION TO WITHDRAW CROSS OBJECTIONS FILED BY ASSESSEE. 3. THE LD. DR FAIRLY ADMITTED THAT IN THE PRESENT APPEALS BY THE DEPARTMENT TAX EFFECT IS LESS THAN RS.50 LAKHS. 4. BOTH SIDES HEARD. THE REVENUE IS IN APPEAL AGAINST THE RES PECTIVE ORDERS OF LD. CIT(APPEALS) IN DELETING THE ADDITIONS. UNDISPUTEDLY THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)] DATED 08 - 08 - 2019 READ W ITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08.08.2019 (SUPRA.) HAS AMENDED PARA 3 OF CIRCULAR NO.3 OF 2018 DATED 11.07.2018 THEREBY ENHANCING MONETARY LIMIT OF TAX EF FECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL. THUS WITHOUT GOING INTO MERIT OF THE ISSUES RAISED IN THE 5 LTE 50 LAKHS GROUP OF CASES APPEALS IN VIEW OF THE CBDT CIRCULAR (SUPRA) WE DISMISS ALL THE APPEALS FILED BY THE REVENUE. 5. BEFORE PARTING WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 7. SINCE ALL THE APPEALS OF REVENUE ARE DISMISSED ON LOW TAX EFFECT AND IN VIEW OF PRAYER FOR WITHDRAWAL OF CROSS OBJECTIONS BY LD. AR WE ACCORDINGLY PERMIT THE LD. AR TO WITHDRAW ALL THE CROSS OBJECTIONS . ACCORDINGLY ALL THE CROSS OBJECTIONS ARE BEING DISMISSED AS WITHDRAWN. 8. IN THE COMBINED RESULT ALL THE APPEALS OF THE REVENUE ARE DISMISSED AND CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH NOVEMBER 2019. SD/ - SD/ - PARTHASARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED : 7 TH NOVEMBER 2019 . GCVSR /SB 6 LTE 50 LAKHS GROUP OF CASES / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5 . / DR ITAT RAIPUR BENCH RAIPUR . 6. / GUARD FILE. / BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY / ITAT RAIPUR . 7 LTE 50 LAKHS GROUP OF CASES DATE 1 DRAFT DICTATED ON 0 7 . 11 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 0 7 . 11 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 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