DCIT, Central Circle-2, Vadodara v. Anil K. Thakkar
[Citation -2019-LL-0911-118]

Citation 2019-LL-0911-118
Appellant Name DCIT, Central Circle-2, Vadodara
Respondent Name Anil K. Thakkar
Court ITAT-Ahmedabad
Relevant Act Income-tax
Date of Order 11/09/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: These five appeals filed by the Revenue are directed against the order of the Ld. CIT(A)-12, Ahmedabad dated 22.11.2016 pertaining to A.Y. 2010-11. At the time of hearing, it was submitted by the Ld.AR for the assessee that appeal filed by the Revenue is hit by recently issued CBDT Circular No.17 of 2019 dated 08/08/2019 revising the previous thresholds pertaining to tax effects. As per aforesaid Circular, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.50 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.50 lakhs and therefore appeal of the Revenue is required to be dismissed in limine. The Learned DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 17 of 2019. Accordingly, appeal of the Revenue is dismissed as not maintainable. In the result, all the appeals filed by the Revenue are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) IT(SS)A. Nos: 90 to 93/AHD/2017 & 97/AHD/2017 (Assessment Years: 2010-11) DCIT, Central Circle-2, V/S Anil K. Thakkar 10, Vadodara Rokadnath Society, Near Haribhakti Extension, Race Course, Baroda PAN ABCPT6758P, Dakshaben A. Thakkar 10, Rokadnath Society, Near Haribhakti Extension, Race Course, Baroda PAN- AAQPT3444B, Rajesh K. Thakkar 10, Rokadnath Society, Near Haribhakti Extension, Race Course, Baroda PAN ABCPT6763E, Kantilal A. Thakkar 10, Rokadnath Society, Near Haribhakti Extension, Race Course, Baroda PAN- ABCPT6763E Income Tax Officer, Ward- V/S Smt. Sonali Rajesh 1(2)(5), Vadodra Thakkar 10, Rokadnath Society, Near Haribhakti Extension, Race Course, Baroda PAN AECPS5567E 2 IT(SS)A Nos. 90 to 93/Ahd/2017 & Others . A.Y. 2010-11 (Appellant) (Respondent) Appellant by Shri O.P. Sharma, CIT/DR Respondent by Smt. Urvashi Shodhan, A.R. ORDER Date of hearing 22 -08-2019 Date of Pronouncement 11 -09-2019 PER BENCH 1. These five appeals filed by Revenue are directed against order of Ld. CIT(A)-12, Ahmedabad dated 22.11.2016 pertaining to A.Y. 2010-11. 2. At time of hearing, it was submitted by Ld.AR for assessee that appeal filed by Revenue is hit by recently issued CBDT Circular No.17 of 2019 dated 08/08/2019 revising previous thresholds pertaining to tax effects. As per aforesaid Circular, all pending appeals filed by Revenue are liable to be dismissed as measure for reducing litigation where tax effect does not exceed prescribed monetary limit which is now revised at Rs.50 Lakhs. In instant case, tax effect on disputed issues raised by Revenue is stated to be not exceeding Rs.50 lakhs and therefore appeal of Revenue is required to be dismissed in limine. 3. Learned DR for Revenue fairly admitted applicability of CBDT Circular No. 17 of 2019. Accordingly, appeal of Revenue is dismissed as not maintainable. However, it will be open to Revenue to seek restoration 3 IT(SS)A Nos. 90 to 93/Ahd/2017 & Others . A.Y. 2010-11 of its appeal on showing inapplicability of aforesaid CBDT Circular in any manner. 4. In result, all appeals filed by Revenue are dismissed. Order pronounced in Open Court on 11 - 09- 2019 Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 11/09/2019 Rajesh Copy of Order forwarded to:- 1. Appellant. 2. Respondent. 3. CIT (Appeals) 4. CIT concerned. 5. DR., ITAT, Ahmedabad. 6. Guard File. By ORDER Deputy Asstt.Registrar ITAT,Ahmedabad DCIT, Central Circle-2, Vadodara v. Anil K. Thakkar
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