The ITO, (Exem.), Ward-1,, RAJKOT-GUJARAT v. Balkrishna Education Trust,, RAJKOT-GUJARAT

MA 07/RJT/2017 | 2010-2011
Pronouncement Date: 21-11-2019 | Result: Dismissed

Appeal Details

RSA Number 0724924 RSA 2017
Bench Rajkot
Appeal Number MA 07/RJT/2017
Duration Of Justice 2 year(s) 28 day(s)
Appellant The ITO, (Exem.), Ward-1,, RAJKOT-GUJARAT
Respondent Balkrishna Education Trust,, RAJKOT-GUJARAT
Appeal Type Miscellaneous Application
Pronouncement Date 21-11-2019
Appeal Filed By Department
Tags in ITA No.86&87/Rjt/2016
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 21-11-2019
Last Hearing Date 18-10-2019
First Hearing Date 18-10-2019
Assessment Year 2010-2011
Appeal Filed On 23-10-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER & MS. MADHUMITA ROY JUDICIAL MEMBER MA NO.07/RJT/2017 ( IN I.T.A. NOS.86 & 87/RJT/2016) [ ASSESSMENT YEARS : 2010-11 & 2011-12 ] THE ITO(E) WARD-1 RAJKOT VS. BALKRISHNA EDUCATION TRUST C/O. KRISHNAKANT DHOLAKIA SHIVAM 7/18 MILPARA RAJKOT [PAN NO. AAATB 33990 Q ] ( APPLICANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI SUHAS MISTRY SR.DR RESPONDENT BY : WRITTEN SUBMISSION (BY ASSESSEE) DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 21/11/2019 O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: THROUGH THIS MISCELLANEOUS APPLICATION THE REVENU E WANTS US TO RECALL THE ORDER PASSED BY THE ITAT IN ITA NOS. 86 & 87/RJT/20 16 FOR ASSESSMENT YEARS 2010-11 & 2011-12 VIDE ORDER DATED 19/06/2017. 2. AT THE OUTSET 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 I S APPLICABLE ON THE PENDING APPEALS AS HELD BY THIS TRIBUNAL IN THE CASE OF ITO V/S. DINESH MADHAVLAL PATEL IN - 2 - MA NO.07/RJT/2017 ( IN ITA NOS.86 & 87/RJT/2016) ITO VS. BALKRISHNA EDUCATION TRUST RAJKOT ASST.YEARS 2010-11 & 2011-12 ITA NO.1398/AHD/2004 FOR AY 1998-99 VIDE ORDER DATE D 14/08/2019. THE RELEVANT EXTRACT OF THE CIRCULAR IS REPRODUCED AS U NDER: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGA TION IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEAL S IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY. THE TABLE FOR MONETARY LIMITS SPEC IFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY L IMIT (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. 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. ADMITTEDLY IN BOTH THE CASES ON HAND THE TAX EFFECT IS BELOW RS. 50 LAKHS ONLY. THEREFORE THE IMPUGNED APPEALS FILED BY THE REVENUE ARE NOT MAINT AINABLE. 4. BEFORE PARTING WE ARE INCLINED TO MAKE IT CLEAR THAT REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE ORDER IF THE CASE OF THE REVENUE FALLS IN THE EXCEPTION AS PROVIDED IN THE CBDT CIRCULAR BEARING NO. 3 OF 2018 READ WITH THE CIRCULAR NO. 17 OF 2019 DATED 08/08/2019. HENCE WE DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. - 3 - MA NO.07/RJT/2017 ( IN ITA NOS.86 & 87/RJT/2016) ITO VS. BALKRISHNA EDUCATION TRUST RAJKOT ASST.YEARS 2010-11 & 2011-12 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/ 11 /2019 SD/- SD/- (MS. MADHUMITA ROY) ( W ASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 21/ 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)-2 RAJKOT 5. '() ! /DR ITAT RAJKOT 6. )45 67 / GUARD FILE. / BY ORDER '! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !' / ITAT RAJKOT 1. DATE OF DICTATION .. 21.10.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.10.2019/21.11.19 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. 25.11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.11.2019 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