The ACIT,, RAJKOT-GUJARAT v. Shri Jayant M. Doshi,, RAJKOT-GUJARAT

MA 20/RJT/2011 | 1990-1991
Pronouncement Date: 30-03-2012 | Result: Dismissed

Appeal Details

RSA Number 2024924 RSA 2011
Assessee PAN ABIPD9933E
Bench Rajkot
Appeal Number MA 20/RJT/2011
Duration Of Justice 9 month(s) 27 day(s)
Appellant The ACIT,, RAJKOT-GUJARAT
Respondent Shri Jayant M. Doshi,, RAJKOT-GUJARAT
Appeal Type Miscellaneous Application
Pronouncement Date 30-03-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 30-03-2012
Date Of Final Hearing 23-03-2012
Next Hearing Date 23-03-2012
Assessment Year 1990-1991
Appeal Filed On 03-06-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI T.K. SHARMA JM AND SHRI D.K. SRIVASTAV A AM. M.A. NO. 20/RJT/2011. (ARISING OUT OF ITA 114/RJT/2008) (ASSESSMENT YEARS 1990-91) THE ASSTT. C.I.T. VS SHRI JAYANT M. DOSHI CIRCLE-II RAJKOT. ILLA VILLA ASHAPURA ROAD NR.KARANSINHJI HIGH SCHOOL RAJKOT PAN: ABIPD 9933 E. (APPELLANT) (RESPONDENT) DATE OF HEARING : 23-03-2012. DATE OF PRONOUNCEMENT : 30-03-2012. REVENUE BY : SHRI M. K. SINGH D. R. ASSESSEE BY : SHRI R. LALCHANDANI C.A. O R D E R T. K. SHARMA JM :- THIS MISCELLANEOUS APPLICATION FILED BY THE REVEN UE FOR RECALLING THE ORDER DATED 25-03-2011 IN ITA NO .114/RJT/2008 WHEREIN THE APPEAL OF THE REVENUE IS DISMISSED AS TAX EFFECT IN VOLVED IN THE SAID APPEAL WAS LESS THAN RS.3 LAKHS IN VIEW OF BOARDS INSTRUCTION NO.3/2011 DATED 09-02-2011. IN THIS MISCELLANEOUS APPLICATION IT IS POINTED OU T THAT AS PER PARA-11 OF BOARDS INSTRUCTION NO.3/2011 IT IS INSTRUCTED THAT THIS INSTRUCTION WILL APPLY TO APPEALS FILED ON OR AFTER 9 TH FEBRUARY 2011. HOWEVER THE CASES WHERE APPEALS HAVE BEEN FILED BEFORE 9 TH FEBRUARY 2011 WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. IN THIS CASE APPEAL WAS FILED ON 03-06-11 WHEREIN THE TAX EFFECT WAS MORE THAN RS.2 LAKHS THEREFORE IT CANNOT BE DISMIS SED. 2. AT THE TIME OF HEARING BEFORE US ON BEHALF OF R EVENUE. SHRI M. K. SAHAY D.R. APPEARED AND RELYING ON THE AFORESAID MISCELLA NEOUS APPLICATION POINTED M.A. NO.20/RJT/2011. 2 OUT THAT TRIBUNAL MAY RECALL ITS ORDER IN ITA NO.11 4/RJT/2008 DATED 25-03-2011. AS AGAINST THIS ORDER SHRI R. LALCHANDANI APPEARED ON BEHALF OF THE ASSESSEE POINT OUT THAT THE HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT V/S. PITHWA ENG. WORKS 276 ITR 519 HELD THAT MONETORY LIMIT INCREASE D BY THE BOARD FOR FILING FUTURE APPEALS SHOULD ALSO BE APPLICABLE TO PENDING MATTERS WHICH WERE NOT DECIDED. HE SUBMITTED THAT WHETHER THE INCREASED L IMIT IS APPLICABLE TO PENDING APPEALS OR NOT IS A DEBATABLE ISSUE THEREFORE ON THE BASIS OF MISCELLANEOUS APPLICATION NO RECTIFICATION CAN BE CARRIED OUT. HE ACCORDINGLY SUBMITTED THAT SINCE THIS ISSUE IS DEBATABLE THE MISCELLANEOUS AP PLICATION FILED BY THE REVENUE BE DISMISSED. 3. AFTER HEARING BOTH THE SIDES WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF MISCELLANEOUS APPLICATION. IT IS PERTINENT TO N OTE THAT HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. PITHWA ENG. WORKS (SUP RA) HELD THAT THE MONETORY LIMIT INCREASED BY BOARD FOR FILING THE FUTURE APP EALS SHOULD ALSO BE APPLICABLE TO PENDING MATTERS WHICH WERE NOT DECIDED. THE HONBL E DELHI HIGH COURT IN THE CASE OF CIT (APPEALS) VS. P.S. JAIN & CO. ALSO TOOK THE VIEW THAT INCREASED LIMIT IS APPLICABLE TO PENDING APPEALS. BE THAT IT MAY B E THIS IS A DECISION ON A DEBATABLE POINT OF LAW IS NOT A MISTAKE APPARENT FR OM THE RECORD THEREFORE THIS CANNOT BE RECTIFIED IN MISCELLANEOUS APPLICATION. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. THIS ORDER PRONOUNCED IN THE OPEN COURT ON 30-03-20 12. SD/- SD/- ( D. K. SRIVASTAVA ) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 30-03-2012. NVA/- COPY TO: 1. THE DY. C.I.T. CIRCLE-2 RAJKOT. 2. SHRI JAYANT M. DOSHI RAJKOT. 3. THE CIT-II RAJKOT. 4. THE CIT-III RAJKOT 5. THE DR I.T.A.T. RAJKOT 6. THE GUARD FILE. (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT