SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.

Page 1 Friday, August 04, 2023

Printed For: Saru Sharma, Rajiv Gandhi National University of Law
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2018 SCC OnLine ITAT 23518

In the Income Tax Appellate Tribunal†

(BEFORE PRADIP KUMAR KEDIA, A.M. AND MADHUMITA ROY, J.M.)

Income Tax Officer … Applicant;

Versus
Institute of Plasma Research Bhat-IPR … Respondent.
MA Nos. 78, 79 and 80/Ahd/2018 I.T.A. Nos. 1921, 1922 and 1923/Ahd/2017)
Assessment Years: 2015-16 (Quarter-3rd, 1st and 4th)]
Decided on July 5, 2018 [Date of Hearing: 15/06/2018]
Advocates who appeared in this case :
Shri Saurabh Singh, Sr.DR for the Applicant;
Shri Anil R. Shah, AR, for the Respondent.
The Order of the Court was delivered by
MADHUMITA ROY, J.M.:— The instant miscellaneous applications have been filed
before us by the Revenue seeking rectification of the combined order dated
22.12.2017 passed in three Revenue's appeals being ITA Nos. 1921/Ahd/2017,
1922/Ahd/2017 and 1923/Ahd/2017 for Assessment Year (AY) 2015-16 (Quarter 3rd,
1st & 4th) respectively whereby and whereunder the Coordinate Bench of this Tribunal
was pleased to dismiss those appeals in terms of the CBDT Circular No. 21/2015 dated
10.12.2015 on the ground that tax effect involved in those matters was less than Rs.
10,00,000/-.
2. The brief facts of the case is this that the CPC raised demands quarterly basis for
the AY 2015-16 for the short deduction of TDS and charged interest thereon applying
the rate of TDS @20% as the recipient does not have PAN. The separate appeals three
in numbers preferred by the assessee against those three orders separately made on
quarterly basis being the 1st quarter, 3rd quarter and 4th quarter relevant to AY 2015-
16 were allowed by the Ld. CIT(A) by and under three separate orders being CIT(A)-
8/240/2015-16 dated 6.6.2017 (Qr. 1), CIT(A)-8/241/2015-16 dated 6.6.2017 (Qr. 3)
and CIT(A)-8/242/2015-16 dated 6.6.2017 (Qr. 4).
3. Being aggrieved the Revenue had preferred three appeals being ITA No.
1921/Ahd/2017 for quarter-3, ITA No. 1922/Ahd/2017 for quarter-1 and ITA No.
1923/Ahd/2017 for quarter-4 for AY 2015-16.
4. The Ld. ITAT by a common order dated 22.12.2017 dismissed those appeals
preferred by the Revenue on the ground that net tax involved in each case of appeals
was less than Rs. 10,00,000/-. While passing order, the Ld. Tribunal took into
consideration the CBDT Circular bearing No. 20/2015 dated 10.12.2015 which
envisages that the Department's pending appeals before the Tribunal/High Courts are
to be withdrawn/not pressed where the tax effect is less than Rs. 10,00,000/-. Against
the same the instant miscellaneous applications have been preferred by the Revenue
for recalling of the same on the premise that the Ld. Tribunal has committed an error
in dismissing those appeals since the combined tax effect for AY 2015-16 is much
above Rs. 10,00,000/-.
5. At the time of hearing of the instant applications, the Ld. DR contended before us
that though the tax effect for quarters 1, 3 & 4 for the FY 2014-15 relevant to AY
201516 separately calculated as Rs. 4,54,488/-, Rs. 8,84,071/- and Rs. 3,85,200/-
respectively, the combined tax effect for the FY 2014-15 relevant to AY 2015-16 is Rs.
17,23,719/- which is much above Rs. 10,00,000/-. The CBDT Circular provides for
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Assessment Year as a Unit and thus all Quarters falling in Assessment Year requires to
be clubbed for the purposes of application of Circular. It was contended that while
dismissing those appeals, the Tribunal erroneously considered the tax demand
separately determined in quarterly basis for the AY 2015-16. He further added that the
combined tax effect i.e. Rs. 17,23,719/- for the concerned Assessment Year should
have been taken into consideration for the AY 2015-16 and the said three appeals
should have been admitted for adjudication on merits instead of dismissing the same
on low tax effect. In that view of the matter, the Ld. DR submitted before us to rectify
the said order passed by the Ld. Tribunal invoking our jurisdiction u/s. 254(2) of the
Income Tax Act, 1961 (hereinafter referred to as “the Act”) since such a mistake is
error apparent from the face of the record.
6. On the other hand, the Ld. Representative of the assessee contended before us
that the Revenue has preferred those three appeals separately against three orders
passed by the Ld. CIT(A) u/s. 200A of the Act which arose separately out of three
separate assessment orders for quarter-1, quarter-3 & quarter-4. According to him,
separate cause of action arose out of three separate orders passed by the ACIT, CPC-
TDS, Ghaziabad. He further relies upon the order passed by the Ld. Tribunal in
rejecting the appeals on the ground of low tax effect.
7. We have heard the Representatives of the respective parties. We have perused
the relevant materials available on record. It appears from the records that three
separate appeals were filed by the assessee before the Ld. CIT(A) against three
separate cause of action arose out of different orders being dated 08.11.2015 for
Quarter-1 of AY 201516, order dated 09.11.2015 for Quarter-3 of AY 2015-16 and
order dated 09.11.2015 for Quarter-4 of AY 2015-16 all passed by the ACIT, CPC-TDS,
Ghaziabad. The Ld. CIT(A) passed three separate orders u/s. 250(6) of the Act and
decided in favour of assessee by passing three separate orders on different amount of
TDS. Thus, the Ld. Tribunal rightly considered the tax effect of each of the appeal
preferred out of the orders passed by the Ld.CIT(A) dealing with each separate orders
impugned before him and rightly invoking CBDT Circular No. 10/2015 dated
10.12.2015 in respect of tax effect dismissed the same. We find no mistake of
apparent nature in the order dated 22.12.2017 passed by the Tribunal. Order of each
Quarter being separate, the Quarter may be somewhat reckoned as Assessment Year
for the purposes of CBDT Circular. The issue is not free from doubt and thus debatable.
We, therefore, find no justification to entertain the miscellaneous applications
preferred by the Revenue as discussed above. The miscellaneous applications filed by
the revenue are devoid of any merit and thus dismissed.
8. In the result, all the three miscellaneous applications filed by the Revenue are
dismissed.
———
† “D” Bench, Ahmedabad
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