ITO, Dehradun v. Uttarakhand Co-operative Federation Ltd., Dehradun

ITA 1212/DEL/2016 | 2013-2014
Pronouncement Date: 31-05-2021 | Result: Dismissed

Appeal Details

RSA Number 121226014 RSA 2016
Assessee PAN AAALU0022E
Bench Dehradun
Appeal Number ITA 1212/DEL/2016
Duration Of Justice 5 year(s) 2 month(s) 26 day(s)
Appellant ITO, Dehradun
Respondent Uttarakhand Co-operative Federation Ltd., Dehradun
Appeal Type Income Tax Appeal
Pronouncement Date 31-05-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-05-2021
Last Hearing Date 05-03-2021
First Hearing Date 05-03-2021
Assessment Year 2013-2014
Appeal Filed On 04-03-2016
Judgment Text
PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA NO. 1212 /DEL/ 2016 (ASSESSMENT YEAR: 2013 - 14 ) ITO WARD - 2 DEHRADUN VS. UTTARAKHAND CO - OPERATIVE FEDERATION LTD 59/1 INDER ROAD DEHRADUN PAN: AAALU0022E (APPELLANT (RESPONDENT) ASSESSEE BY: SHRI N. C. UPPADHAY SR. DR REVENUE BY : NONE DATE OF HEARING 05 /03/2021 DATE OF PRONOUNCEMENT 3 1 / 0 5 / 2 0 2 1 O R D E R PER PRASHANT MAHARISHI A. M. 1. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LD CIT DEHRADUN DATED 08/12/2015 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. DESPITE NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE THIS APPEAL IS DISPOSED OFF AS PER INFORMATION AVAILABLE ON RECORD. 3. THE LD AR WAS ASKED THAT AS PER THE APPROVAL OF THE PR. CIT DEHRADUN FOR FILING OF THIS APPEAL DATED 23.02.2016 SHOWS THAT THE AGG REGATE TAX EFFECT INVOLVES IN THIS APPEAL IS ONLY RS. 46 86 308/ - AND THEREFORE SAME IS BELOW TAX EFFECT AND SHOULD BE WITHDRAWN AND HENCE DISMISSED. 4. THE LD DR FAIRLY AGREED WITH THE SAME. 5. ON CAREFUL PERUSAL OF THE MATERIAL ON RECORD WE FIND THAT THE CBDT VIDE CIRCULAR NO. 17/2019 DATED 08 TH AUGUST 2019 HAS ENHANCED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL HONBLE HIGH COURTS AND HONBLE SUPREME COURT. THE RELEVANT PARA OF THE AFORESAID CIRCUL AR IS REPRODUCED AS UNDER : - 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEALS IN INCOME - TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF PAGE | 2 THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY THE TABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME - TAX MATTERS MONETARY LIMIT (RS.) 1. BEFORE APPELLATE TRIBUNAL 50.00 000 2. BEFORE HIGH COURT 1.00.00.000 3. BEFORE SUPREME COURT 2.00 00.000 3. FURTHER WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS - A - VIS WHERE COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: '5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUE S 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 T HE MONETARY' LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR Y EARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHER EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPEL LATE 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 SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE. EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR. 5. THE SAME MAY BE BROUGHT TO THE NOTICE OF ALL CONCERNED. 6. THIS ISSUES UNDER SECTION 268A OF THE INCOME - TAX ACT 1961. 6. WE FIND THAT THE TAX EFFECT INVOLVES IN THE APPEAL OF THE REVENUE IS BELOW RS. 50 LAKHS. THERE IS NO DISPUTE THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME - TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES THEREFORE THE DEPARTMENT SHOULD HAVE WITHDRAWN/NOT PRESSED THE PRESENT APPEAL IN VIEW OF THE AFORESAID INSTRUCTION SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS. 50 LAKHS. THE I SSUE OF APPLICABILITY OF THE ABOVE CIRCULAR TO PENDING APPEALS HAS BEEN DECIDED BY THE COORDINATE BENCH IN DINESH MADHAVLAL PATEL [TS - 469 - ITAT - 2019(AHD)] 2019 - TIOL - 1556 - ITAT - AHM DATED 14 TH AUGUST 2019 . PAGE | 3 7 . IN VIEW OF THE ABOVE CIRCULAR NO. 17/2019 DATED 08/08/2019 WILL APPLY TO ALL PENDING APPEALS. THEREFORE THE PRECEDENT IT IS HELD THAT THE APPEAL IS NOT MAINTAINABLE IN THE INSTANT CASE AS THE TAX EFFECT IS LESS THAN RS. 50 LAKHS. ACCORDINGLY IT IS HELD THAT APPEAL FILED BY THE REVENUE I S NOT MAINTAINABLE. WE ALSO HASTENED TO ADD THAT CERTAIN TIMES INSTANCES STATED IN PARA NO. 10 OF THE CBDT CIRCULAR NO. 3/2018 DATED 11.07.2018 IS NOT DISCERNABLE FROM THE ASSESSMENT AND APPELLATE ORDERS THEREFORE IN SUCH CASES WE ALSO GIVE LIBERTY TO R EVENUE THAT IF SUCH INSTANCES COMES TO THEIR NOTICE THAN REVENUE MAY FILE MISCELLANEOUS APPLICATION WITH SUCH EVIDENCES. 8 . IN THE RESULT APPEAL FILED BY THE DEPARTMENT FILED BY THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN COURT ON 3 1 / 0 5 / 2 0 2 1 . - S D / - - S D / - (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 1 / 0 5 / 2 0 2 1 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT NEW DELHI