DCIT, UDAIPUR v. Shri Gajendra Porwal, UDAIPUR

ITA 42/JODH/2014 | 2001-2002
Pronouncement Date: 21-04-2014 | Result: Dismissed

Appeal Details

RSA Number 4223314 RSA 2014
Assessee PAN AGGPP9792C
Bench Jodhpur
Appeal Number ITA 42/JODH/2014
Duration Of Justice 3 month(s) 5 day(s)
Appellant DCIT, UDAIPUR
Respondent Shri Gajendra Porwal, UDAIPUR
Appeal Type Income Tax Appeal
Pronouncement Date 21-04-2014
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 21-04-2014
Assessment Year 2001-2002
Appeal Filed On 15-01-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI N.K.SAINI ACCOUNTANT MEMBER ITA NO. 42/JODH/2014 ASSESSMENT YEAR: 2001-02 D.C.I.T VS. SHRI GAJENDRA PORWAL CENTRAL CIRCLE-1 S/O SHRI BANSI LAL PORWAL UDAIPUR. 28 GAJAL VILA KHARAKUAN NEAR ST. GREGARIOUS SCHOOL KUSHAL BAGH UDAIPUR. PAN NO. AGGPP 9792 C (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI N.A. JOSHI - DR DATE OF HEARING : 21.04.2014 DATE OF PRONOUNCEMENT : 21.04.2014 ORDER PER N.K. SAINI A.M. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF LD. CIT(A) UDAIPUR DATED 21.11.2013 FOR A.Y 2001-02. 2 2. DURING THE COURSE OF HEARING LD. D.R. ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER BUT C OULD NOT CONTROVERT THIS FACT THAT TAX EFFECT IN THIS APPEAL IS LESS THAN RS.3 00 000/-. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R . AND THE MATERIAL ON RECORD IT IS NOTICED THAT SECTION 268A HAS BEEN INSERTED BY THE FINANCE ACT 2008 WITH RETROSP ECTIVE EFFECT FROM 01/04/99. THE PROVISIONS CONTAINED IN S ECTION 268A READ AS UNDER: 268A. (1) THE BOARD MAY FROM TIME TO TIME ISSUE ORDERS INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME-TAX AUTHORITIES FIXING SUCH MONETARY LIMITS AS IT MAY DEEM FIT FOR THE PURPOSE OF REGULATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME-TAX AUTHORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE IN PURSUANCE OF THE ORDERS INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB- SECTION (1) AN INCOME-TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSUE IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR IT SHALL NOT PRECLUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISSUE IN THE CASE OF 3 (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION FOR REFERENCE HAS BEEN FILED BY AN INCOME-TAX AUTHORITY PURSUANT TO THE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB- SECTION (1) IT SHALL NOT BE LAWFUL FOR AN ASSESSEE BEING A PARTY IN ANY APPEAL OR REFERENCE TO CONTEND THAT THE INCOME-TAX AUTHORITY HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUE BY NOT FILING AN APPEAL OR APPLICATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT HEARING SUCH APPEAL OR REFERENCE SHALL HAVE REGARD TO THE ORDERS INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILING AN APPEAL OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB-SECTION (1) AND THE PROVISIONS OF SUB- SECTIONS (2) (3) AND (4) SHALL APPLY ACCORDINGLY.] 4. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE OTHER INCOME-TAX AUTHORITI ES ARE 4 BINDING ON THOSE AUTHORITIES THEREFORE THE DEPART MENT OUGHT NOT TO HAVE FILED THE APPEAL IN VIEW OF THE A BOVE MENTIONED SECTION 268A SINCE THE TAX EFFECT IN THE INSTANT CASE IS LESS THAN THE AMOUNT PRESCRIBED FOR NOT FIL ING THE APPEAL. 5. IT IS NOTICED THAT THE CBDT HAS ISSUED INSTRUCTI ON NO.3 OF 2011 DATED 09.02.2011 BY WHICH THE CBDT HAS REV ISED THE MONETARY LIMIT TO RS. 3 00 000/- FOR FILING TH E APPEAL BEFORE THE TRIBUNAL. 6. KEEPING IN VIEW THE CBDT INSTRUCTION NO.3 OF 201 1 DATED 09.02.2011 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT 1961 WE ARE OF THE VIEW THAT TH E REVENUE SHOULD NOT HAVE FILED THE INSTANT APPEAL BE FORE THE TRIBUNAL. WHILE TAKING SUCH A VIEW WE ARE FO RTIFIED BY THE FOLLOWING DECISIONS OF HON'BLE PUNJAB & HARY ANA HIGH COURT :- 1. CIT V OSCAR LABORATORIES P. LTD (2010) 324 ITR 115 (P&H) 5 2. CIT V ABINASH GUPTA (2010) 327 ITR 619 (P&H) 3. CIT V VARINDERA CONSTRUCTION CO. (2011) 331 ITR 449 (P&H)(FB) 7. SIMILARLY THE HONBLE DELHI HIGH COURT IN THE C ASE OF CIT V. DELHI RACE CLUB LTD. IN ITA NO.128/2008 ORD ER DATED 03.03.2011 BY FOLLOWING THE EARLIER ORDER DATED 02.08.2010 IN ITA NO.179/1991 IN THE CASE OF CIT DELHI-III V. M/S. P.S. JAIN & CO. HELD THAT SUCH CIRCULAR WOULD ALSO BE APPLICABLE TO PENDING CASES. 8. FROM THE RATIO LAID DOWN BY THE HONBLE DELHI HI GH COURT IT IS CLEAR THAT THE INSTRUCTIONS ISSUED IN THE CIRCULARS BY CBDT ARE APPLICABLE FOR PENDING CASES ALSO. THEREFORE BY KEEPING IN VIEW THE RATIO LAID DOWN I N THE AFORESAID REFERRED TO CASES WE ARE OF THE CONSIDER ED VIEW THAT INSTRUCTION NO.3/11 DATED 09.02.2011 ISSUED BY THE CBDT ARE APPLICABLE FOR THE PENDING CASES ALSO AND IN THE SAID INSTRUCTIONS MONETARY TAX LIMIT FOR NOT FILIN G THE APPEAL BEFORE THE ITAT IS RS. 3.00 LAKHS. 6 9. IN VIEW OF THE ABOVE WITHOUT GOING INTO MERITS OF THE CASE WE DISMISS THE APPEAL FILED BY THE REVENUE. 10. IN THE RESULT THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 21.04.2014. SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21 ST APRIL 2014. VR/- COPY TO: THE APPELLANT THE RESPONDENT THE CIT BY ORDER THE CIT(A) THE DR ASSISTANT REGISTRAR ITAT JODHPUR