DCIT, Circle-2(1), Vijayawada v. Narra Siva Subba Lakshmi
[Citation -2019-LL-0823-128]

Citation 2019-LL-0823-128
Appellant Name DCIT, Circle-2(1), Vijayawada
Respondent Name Narra Siva Subba Lakshmi
Court ITAT-Visakhapatnam
Relevant Act Income-tax
Date of Order 23/08/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags monetary limit • low tax effect
Bot Summary: Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as of now. No ITO Vs Dinesh Madhavlal Patel and 627 other appeals and COs Page 5 of 7 appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. Learned Commissioner then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases in which it can be demonstrated that the appeals are covered by the exceptions, and 4 ITA No.43 44/VIZ/2014 which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular, exceeds Rs 50,00,000. As the appeals filed by the Revenue are found to be non- maintainable and as all the related cross-objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. As we part with the matter, we must place on record our deep appreciation to our own team which has painstakingly identified all these low tax effect appeals in the long weekend and less than two working days, to the Principal Chief Commissioner of Income Tax Gujarat, as also the learned Departmental Representatives, for his immense help, cooperation and active involvement in speedily disposing of these appeals, and, of course, to the ITAT Bar Association Ahmedabad for their whole hearted cooperation in this special drive.


IN INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON BLE ACCOUNTANT MEMBER ITA No. 43 & 44/VIZ/2014 (Asst. Year : 2008-09 & 2009-10) DCIT, Circle-2(1), vs. Smt. Narra Siva Subba Vijayawada. Lakshmi, D.No. 59A-10-9, K.P. Nagar, Near Benz Circle Super Bazar, Vijayawada. PAN No. ABRPN 9543 K (Appellant) (Respondent) Assessee by : Shri P.V. Subba Rao CA. Department By : Smt. Suman Malik Sr.DR Date of hearing : 19/08/2019. Date of pronouncement : 23/08/2019. ORDER PER V. DURGA RAO, JUDICIAL MEMBER These appeals by assessee are directed against separate orders of Commissioner of Income Tax (Appeals), Vijayawada, both dated 28/11/2013 for Assessment Years 2008-09 & 2009-10. Since facts and issues are common, clubbed and heard together and disposed of by way of this consolidated order. 2. When these appeals are taken up for hearing, ld.AR by placing reliance on decision of ITAT, Ahmedabad Benches 2 ITA No.43 & 44/VIZ/2014 (Smt. Narra Siva Subba Lakshmi) in case of ITO Vs. Dinesh Madhavlal Patel in ITA No.1398/Ahd/2004, dated 14/08/2019 has submitted that Tribunal by following CBDT Circular No.17/2019, dated 08.08.2019 dismissed Revenue s appeal and therefore submitted that same may be followed. Ld.DR relied on grounds of appeal. 3. We find that coordinate bench of Ahmedabad tribunal in case of Dinesh Madhavlal Patel (supra) has considered CBDT Circular No.17/2019, dated 08/08/2019 and dismissed Revenue s appeal. For sake of convenience, relevant portion of order is extracted as under:- 5. Having considered rival submissions and having perused material on record, we do not have slightest of hesitation in holding that concession extended by CBDT not only applies to appeals to be filed in future but it is also equally applicable to appeals pending for disposal as of now. Our line of reasoning is this. circular dated 8th August 2019 is not standalone circular. It is to be read in conjunction with CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of said circular. This is evident from following extracts from circular dated 8th August 2019: 2. As step towards further management of litigation, it has been decided by Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of Circular mentioned above and accordingly table for monetary limits specified in Para 3 of Circular shall read as follows: Appeals/SLPs in Income- Monetary S.No. tax matters Limit (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 ITA No.43 & 44/VIZ/2014 (Smt. Narra Siva Subba Lakshmi) 3. Further, with view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of circular is substituted by following para: 5. Assessing Officer shall calculate tax effect separately for every assessment year in respect of disputed issues in case of every assessee. If in case of assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which tax effect in respect of disputed issues exceeds monetary limit specified in para 3. No ITO Vs Dinesh Madhavlal Patel (ITA No. 1398/Ahd/2004) and 627 other appeals and COs Page 5 of 7 appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit specified in para 3. Further, even in case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit specified in para 3. In case where composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately 4. said modifications shall come into effect from date of issue of this Circular. 6. Clearly, all other portions of circular no. 3 of 2018 (supra) have remained intact. portion which has remained intact includes paragraph 13 of aforesaid circular which is as follows: 13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections /references. Pending appeals below specified tax limits in pare 3 above may be withdrawn/ not pressed. 7. In view of above discussions, we hereby hold that relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to pending appeals in addition to appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall dismissal of appeals and restoration of appeals in cases (i) in which it can be demonstrated that appeals are covered by exceptions, and (ii) 4 ITA No.43 & 44/VIZ/2014 (Smt. Narra Siva Subba Lakshmi) which are inadvertently included in this bunch of appeals, wherein tax effect, in terms of CBDT circular (supra), exceeds Rs 50,00,000. None opposes this prayer; we accept same. We make it clear that appellants shall be at liberty to point out cases which are wrongly included in appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard. 9. In light of above discussions, all appeals stand dismissed as withdrawn. As appeals filed by Revenue are found to be non- maintainable and as all related cross-objections of assessee arise only as result of those appeals and merely support order of CIT(A), cross objections filed by assessee are also dismissed as infructuous. Ordered, accordingly. 10. As we part with matter, we must place on record our deep appreciation to our own team which has painstakingly identified all these low tax effect appeals in long weekend and less than two working days, to Principal Chief Commissioner of Income Tax Gujarat, as also learned Departmental Representatives, for his immense help, cooperation and active involvement in speedily disposing of these appeals, and, of course, to ITAT Bar Association Ahmedabad for their whole hearted cooperation in this special drive. circular was issued on Thursday 8th August 2019, and within two working days and long weekend, today on 14th August 2019, all appeals stand disposed of. It s only team effort and whole hearted cooperation of all stakeholders that can enable us to so speedily implement taxpayer friendly initiatives of Government of India. taxpayer relief involved in these appeals, including interest and other corollaries, is estimated to be well over Rs 350 crores. lead case before us is appeal filed over fifteen years ago by Income Tax Officer and it deals with assessment year which pertains to period over twenty years ago. Yet, matter had not reached finality and revenue s challenge to relief granted by Commissioner (Appeals) had remained undecided. That is nothing but prolonged agony of uncertainty to taxpayers. It is indeed appreciable goodwill gesture by Government, for so many taxpayers, on eve of this Independence Day and offering them freedom from prolonged mental agony and uncertainty of litigation. 4. Respectfully following decision of ITAT, Ahmedabad Benches in above referred to case, we find that these appeals 5 ITA No.43 & 44/VIZ/2014 (Smt. Narra Siva Subba Lakshmi) filed by Revenue are not maintainable and dismissed accordingly. 5. In result, appeals filed by Revenue are dismissed. Order Pronounced in open Court on this 23rd day of August, 2019. Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 23 r d August, 2019. vr/- Copy to: 1. Assessee Smt. Narra Siva Subba Lakshmi, D.No. 59A-10-9, K.P. Nagar, Near Benz Circle Super Bazar, Vijayawada. 2. Revenue DCIT, Circle-2(1), Vijayawada. 3. CIT, Vijayawada. 4. CIT(A), Vijayawada. 5. D.R ., Visakhapatnam. 6. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam. DCIT, Circle-2(1), Vijayawada v. Narra Siva Subba Lakshmi
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