The ITO, Ward-5(2),, RAJKOT-GUJARAT v. Shri Ramesh Chhaganlal Patel Charitable Trust,, RAJKOT-GUJARAT

ITA 299/RJT/2011 | 2003-2004
Pronouncement Date: 22-07-2011 | Result: Dismissed

Appeal Details

RSA Number 29924914 RSA 2011
Assessee PAN AACTS9210Q
Bench Rajkot
Appeal Number ITA 299/RJT/2011
Duration Of Justice 17 day(s)
Appellant The ITO, Ward-5(2),, RAJKOT-GUJARAT
Respondent Shri Ramesh Chhaganlal Patel Charitable Trust,, RAJKOT-GUJARAT
Appeal Type Income Tax Appeal
Pronouncement Date 22-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 22-07-2011
Assessment Year 2003-2004
Appeal Filed On 05-07-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC RAJKOT BEFORE SHRI N.R.S. GANESAN (JM) I.T.A. NO.299/RJT/2011 (ASSESSMENT YEAR 2003-04) THE ITO WD.5(2) VS SHRI RAMESH CHHAGANLAL PATEL RAJKOT CHARITABLE TRUST 102 SILVER CHAMBER TAGORE ROAD RAJKOT PAN : AACTS9210Q (APPELLANT) (RESPONDENT) C.O. NO.48/RJT/2011 (ARISING OUT OF I.T.A. NO.299/RJT/2011) (ASSESSMENT YEAR 2003-04) SHRI RAMESH CHHAGANLAL PATEL VS THE ITO WD.5(2) CHARITABLE TRUST RAJKOT RAJKOT (CROSS OBJECTOR) (RESPONDENT) REVENUE BY : SHRI M.K. SINGH ASSESSEE BY : SHRI DM RINDANI O R D E R THIS APPEAL BY THE REVENUE AND THE CROSS OBJECTION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF CIT(A)-XXI AHMEDABAD DATED 01-04-2011 FOR THE ASSESSMENT YEAR 2003-04. 2. DURING THE COURSE OF HEARING BOTH THE REPRESENT ATIVES FOR THE REVENUE AND THE ASSESSEE SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.3 LAKHS. HOWEVER THE LD.DR POINTED OUT THAT ON THE VERY SAME ISSUE AN APPEAL WAS FILED BEFORE THE HIGH COURT FOR THE ASSE SSMENT YEARS 1997-98 AND 1998-99. ON A QUERY FROM THE BENCH AS TO WHETHER A NY INTERIM ORDER WAS PASSED STAYING THE OPERATION OF THE ORDER THE LD.D R VERY FAIRLY SUBMITTED THAT NO INTERIM ORDER WAS PASSED BY THE HIGH COURT AND ONLY APPEAL WAS PENDING FOR ITA NO. 299/RJT/2011 CO NO. 48/RJT/2011 2 FINAL DISPOSAL. MERE PENDENCY OF THE APPEAL ON IDE NTICAL CIRCUMSTANCES BEFORE THE HIGH COURT CANNOT BE A REASON TO KEEP THIS APPE AL PENDING. IF THE DEPARTMENT WANTS TO FOLLOW THE JUDGMENT OF THE HIGH COURT FOR THE ASSESSMENT YEARS 1997-98 AND 1998-99 AN APPLICATION U/S 158A OF THE ACT HAS TO BE FILED HERE NEITHER THE ASSESSEE NOR THE DEPARTMENT HAS F ILED ANY APPLICATION U/S 158A UNDERTAKING TO FOLLOW THE JUDGMENT OF THE HIGH COUR T FOR THE ASSESSMENT YEARS 1997-98 AND 1998-99. IN THESE CIRCUMSTANCES MERE PENDENCY OF APPEAL BEFORE THE HIGH COURT MAY NOT BE A BAR FOR DISPOSING OF TH IS APPEAL. ADMITTEDLY THE TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.3 LAK HS. IN VIEW OF THE CBDT INSTRUCTION ALL ITS SUBORDINATE OFFICERS ARE NOT S UPPOSED TO FILE APPEAL BEFORE THIS TRIBUNAL WHEREVER THE TAX EFFECT IS LESS THAN RS.3 LAKHS AND THEREFORE THE DEPARTMENT OUGHT NOT TO HAVE FILED THE PRESENT APPE AL BEFORE THE TRIBUNAL. IT IS NOT IN DISPUTE THAT THE CIRCULAR ISSUED BY THE CBDT IS BINDING ON THE ASSESSING OFFICER. THEREFORE THIS APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 4. THE CROSS OBJECTION BY THE ASSESSEE IS FILED TO SUPPORT THE ORDER OF CIT(A). THEREFORE IT BECOMES INFRUCTUOUS. 5. IN THE RESULT THE APPEAL AS WELL AS THE CROSS O BJECTION ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND DAY OF JULY 2011. SD/- (N.R.S. GANESAN) JUDICIAL MEMBER RAJKOT DT : 22 ND JULY 2011 PK/- ITA NO. 299/RJT/2011 CO NO. 48/RJT/2011 3 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI AHMEDABAD 4. THE CIT-III RAJKOT 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT