The ITO, Ward 5(1), Surat v. Shri Dhansukhlal K. Jariwala, Surat

ITA 1498/AHD/2013 | 2006-2007
Pronouncement Date: 14-10-2016 | Result: Dismissed

Appeal Details

RSA Number 149820514 RSA 2013
Assessee PAN AAYPJ7491G
Bench Ahmedabad
Appeal Number ITA 1498/AHD/2013
Duration Of Justice 3 year(s) 4 month(s) 23 day(s)
Appellant The ITO, Ward 5(1), Surat
Respondent Shri Dhansukhlal K. Jariwala, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 14-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 14-10-2016
Assessment Year 2006-2007
Appeal Filed On 21-05-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER ./ ITA.NO.1497 1498 1499 AND 1500 /AHD/2013 / ASSTT. YEAR: 2005-06 2006-07 2007-08 AND 2008-09 ITO WARD - 5(1) SURAT. VS SHRI DHANSUKHLAL K. JARIWALA 10-926 AMLIRAN NR. SANSKRIT PATHASALA SURAT. PAN : AAYPJ 7491 G. ! / (APPELLANT) '# ! / (RESPONDENT) REVENUE BY : SHRI PRASOON KABRA SR.DR ASSESSEE BY : NONE / DATE OF HEARING : 14/10/2016 / DATE OF PRONOUNCEMENT: 14/10/2016 $%/ O R D E R THE PRESENT FOUR APPEALS ARE DIRECTED AT THE INSTAN CE OF THE ASSESSEE AGAINST COMMON ORDER OF THE LD.COMMISSIONER OF INCO ME-TAX (APPEALS)-I SURAT DATED 18.3.2013 FOR THE ABOVE FOUR ASSESSMENT YEARS. 2. IN ALL FOUR APPEALS COMMON ISSUE IS RAISED BY T HE REVENUE. REVENUE IS AGGRIEVED BY THE ACTION OF THE LD.CIT(A) IN DELETIN G PENALTIES LEVIED BY THE AO UNDER SECTION 221(1) OF THE INCOME TAX ACT 1961 IN THE RESPECTIVE ASSESSMENT YEARS. 3. AT THE OUTSET A QUERY FROM THE BENCH AS TO ADM ISSIBILITY OF REVENUES APPEALS IN VIEW OF LATEST CBDT INSTRUCTION WHEREI N THE CBDT PROHIBITED THE ITA NO.1497/AHD/2013 AND 3 OTHERS 2 REVENUE FROM FILING OF APPEALS BEFORE THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.10 LAKHS THE LD.DR UNABLE TO CONTROVERT THE SAM E. 4. WE FIND THAT THE REVENUE HAS FILED THE ABOVE APP EALS BEFORE THE TRIBUNAL ON 21.5.2013. AS PER THE LATEST CBDT CIRC ULAR NO.21/2015 DATED 10.12.2015 THE CBDT HAS RESTRICTED THE DEPARTMENT NOT TO FILE APPEAL WHERE TAX EFFECT IS BELOW RS.10 LAKHS BEFORE THE TRIBUNAL . ADMITTEDLY TAX EFFECT IN INDIVIDUAL APPEALS OF THE REVENUE IS BELOW RS.10 LA KHS AND THEY ARE HIT BY THE ABOVE CBDT CIRCULAR. FURTHER THE ABOVE CIRCULAR H AS RETROSPECTIVE EFFECT AND THEREFORE APPEALS OF THE REVENUE PENDING AS ON THE DATE AND FALL WITHIN THE MONETARY LIMIT ARE ALSO COVERED BY THE CIRCULA R AND THEREFORE THE PRESENT APPEALS ARE NOT MAINTAINABLE. THEY ARE ACCORDINGL Y DISMISSED. 5. IT IS FURTHER OBSERVED THAT IF ON RE-VERIFICATIO N AT THE END OF THE AO IT CAME TO THE NOTICE THAT THE TAX EFFECT IS MORE OR I T FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTION THEN THE DE PARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN LIMITATION PRESCRIBED UNDER THE LAW. 6. IN THE RESULT ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE COURT ON 14 TH OCTOBER 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 14/10/2016