The DCIT, Circle-1(2),, Vadodara v. M/s. Laxmi Enterprise,, Baroda

ITA 3558/AHD/2016 | 2009-2010
Pronouncement Date: 19-11-2019 | Result: Dismissed

Appeal Details

RSA Number 355820514 RSA 2016
Assessee PAN AACFL1033C
Bench Ahmedabad
Appeal Number ITA 3558/AHD/2016
Duration Of Justice 2 year(s) 10 month(s) 20 day(s)
Appellant The DCIT, Circle-1(2),, Vadodara
Respondent M/s. Laxmi Enterprise,, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 19-11-2019
Appeal Filed By Department
Tags with its MA No.158-ahd-19
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 19-11-2019
Assessment Year 2009-2010
Appeal Filed On 30-12-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD BEFORE SHRI AMARJIT SINGH ACCOUNTNAT MEMBER AND SHRI MS.MADHUMITA ROY JUDICIAL MEMBER 1. MA NO.158/AHD/2019 (IN ./IN ITA NO.3558/AHD/2016) 2. ITA NO.3558/AHD/2016 ( / ASSESSMENT YEAR : 2009-10) THE DY.CIT CIRCLE-1(2) VADODARA / VS. M/S.LAXMI ENTERPRISE 25/C PRATAPGUNJ SOCIETY PRATAPGUNJ BAORDA ./ ./ PAN/GIR NO. : AACFL 1033 C ( / APPLICANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI LALIT P. JAIN SR.DR / RESPONDENT BY : SHRI PARIMAL SINH PARMAR AR / DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 19/11/2019 / O R D E R PER AMARJIT SINGH ACCOUNTNAT MEMBER: THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE AGAINST THE ORDER PASSED IN ITA NO.3558/AHD/2016 [AS REFLEC TED IN SR.NO.54 OF ITA NO.156/AHD/2018 AND 125 OTHERS] FOR ASSESSMENT YEAR 2009-10 ORDER DATED 31/07/2018. THE REVENUE HAS SUBMITTED THAT TAX EFFECT IN THIS CASE WAS OF RS.21 26 295/- WAS ABOVE THE PRES CRIBED LIMIT FOR FILING AN APPEAL AS PER BOARD CIRCULAR NO.03/2018 DATED 11 /07/2018 AND REQUESTED TO DECIDE THE APPEAL ON MERIT. MA NO.158/AHD/2019 AND ITA NO.3558/AHD/2016 DCIT VS. LAXMI ENTERPRISES ASS T.YEAR 2009-10 - 2 - 2. WE FIND MERIT IN THE MISCELLANEOUS APPLICATI ON OF THE REVENUE THEREFORE LOOKING TO THE TAX EFFECT THE ITAT ORDER IS RECALLED. 3. AFTER DISCUSSION WITH THE LD.DR THE RECALLED MATTER IS ADJUDICATED AS UNDERNEATH. AT THE OUTSET THE ISSUES RAISED BY THE REVENUE ON MERIT IT WAS NOTICED THAT THE LIMIT FOR FILING THE APPEAL BY THE REVENUE WAS ENHANCED BY THE CBDT IN ITS CIRCULAR BEARING NO.17 OF 2019 DATED 08/08/2019 FROM RS.20 LAKHS TO RS.50 LAKHS WHICH IS APPLICABLE ON THE PENDING APPEALS. 4. FROM THE ABOVE CIRCULAR THERE IS NO AMBIGUITY T HAT THE APPEAL FILED BY THE REVENUE INVOLVING TAX EFFECT OF RS.50 LAKHS IS NOT MAINTAINABLE. IN THE CASE ON HAND THE TAX EFFECT IS BELOW RS.50 LAKHS ONLY. THEREFORE THE IMPUGNED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 5. BEFORE PARTING WE ARE INCLINED TO MAKE IT CLEAR THAT REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE OR DER IF THE CASE OF THE REVENUE FALLS IN THE EXCEPTION AS PROVIDED IN THE C BDT CIRCULAR BEARING NO.3 OF 2018. MA NO.158/AHD/2019 AND ITA NO.3558/AHD/2016 DCIT VS. LAXMI ENTERPRISES ASS T.YEAR 2009-10 - 3 - 6. IN THE RESULT THE MISCELLANEOUS APPEAL OF THE R EVENUE AND APPEAL ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/11/2019 SD/- SD/- ( MS. MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTNAT MEMBER AHMEDABAD; DATED 19/11/2019 &.. .(.. / T.C. NAIR SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ / CONCERNED CIT 4. ( ) / THE CIT(A)-5 VADODARA 5. /01 ((*+ *+# ) / DR ITAT AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 07/11/2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/11/2019/19.11.19 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.11.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER