Appeal details
Counselvise Citation
[2018] 123 COUNSELVISE.COM (IT) 4123 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
10-08-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2014-2015
Appeal Filed On
07-06-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.769/L KW /2017 ASSESSMENT YEAR: 2014 - 15 INCOME TAX OFFICER - II BAHRAICH V. M/S. SHITA L PHARMACEUTICALS PVT. LTD, BAHRAICH TAN/PAN:AAHCS5676E (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO.7 78 /L KW /2017 ASSESSMENT YEAR: 201 0 - 11 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. KAPOOR EDUCAT IONAL SOCIETY, B - 50, MAHANAGAR EXTENSION LUCKNOW TAN/PAN: AAATK4023B (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. KAPOOR, C.A. ITA NO. 823 /L KW /2017 ASSESSMENT YEAR: 201 3 - 14 INCOME TAX OFFICER RANG E 1(5) LUCKNOW V. SHRI VIJAY KUMAR SINGH, C - 421, INDIRA NAGAR, LUCKNOW. TAN/PAN: ANAPS4033Q (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 11 /L KW /201 8 ASSESSMENT YEAR: 201 4 - 15 INCOME TAX OFFICER - I BAHRAICH V. SHRI DINESH CHANDRA AGRAWAL, M/S LAXMI SOLVES PVT. LTD. BHINGA ROAD, BAHRAICH 16 DEPT. APPEALS & 4 COS OF ASSESSEES PAGE 2 OF 7 TAN/PAN: AAPPA9304G (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 177 /L KW /201 8 ASSESSMENT YEAR: 20 08 - 09 DY. CIT CENTRAL CIRCLE I LUCKNOW V. SHRI MAGMA BUILDTECH PVT. LTD., B - 1/204, NIRALA NAGAR LUCKNOW TAN/PAN: AAECM6047J (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI ABHINAV MEHROTRA, ADVOCATE ITA NO. 205 /L K W /201 8 ASSESSMENT YEAR: 201 5 - 16 DY. CIT CENTRAL CIRCLE II KANPUR V. SMT. KALPANA GUPTA, 14/75, GOPAL VIHAR, CIVIL LINES, KANPUR TAN/PAN: ADBPG7162R (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. K APOOR, C.A. ITA NO. 403 /L KW /201 8 ASSESSMENT YEAR: 201 4 - 15 DY. CIT - 1 KANPUR V. SMT. KAMLESH VERMA, KANPUR. TAN/PAN : AAUPV4611J (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI ASHISH JAISWAL, ADVOCATE ITA NO. 249 /L KW /201 8 ASSESSMENT YEAR: 201 4 - 15 ACIT RANGE IV LUCKNOW V. M/S. PREMIER CAR SALES LTD., LUCKNOW 16 DEPT. APPEALS & 4 COS OF ASSESSEES PAGE 3 OF 7 TAN/PAN : AABCP5806H (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI RAKESH GARG, ADVOCATE C.O. NO.10 /LKW/2018 [IN ITA NO. 249 /L KW /201 8] ASSESSMENT YEAR: 201 4 - 15 M/S. PREMIER CAR SALES LTD., LUCKNOW V. ACIT RANGE IV LUCKNOW TAN/PAN : AABCP5806H ( CROSS - OBJECTOR ) (RESPONDENT) ASSESSEE BY: SHRI RAKESH GARG, ADVOCATE DEPARTMENT BY: DR. A. K. SINGH, CIT (DR) ITA NO. 438 /L KW /201 8 ASSESSMENT YEAR: 201 3 - 14 DY. CIT CENTRAL CIRCLE II KANPUR V. BHAGYODYA CHARITABLE TRUST, KANPUR. TAN/PAN: A ABTB0039M (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. KA POOR, C.A. ITA NO. 686 /L KW /201 7 ASSESSMENT YEAR: 201 4 - 15 DY. CIT CIRCLE II BAREILLY V. SHRADDHAS GODAN HOSPITAL, PILIBHIT TAN/PAN: ABZFS5841D (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE C.O. NO.04/ LKW/2018 [IN ITA NO. 686 /L KW /201 7] ASSESSMENT YEAR: 201 4 - 15 SHRADDHAS GODAN HOSPITAL, V. DY. CIT 16 DEPT. APPEALS & 4 COS OF ASSESSEES PAGE 4 OF 7 PILIBHIT CIRCLE II BAREILLY TAN/PAN: ABZFS5841D ( CROSS - OBJECTOR ) (RESPONDENT) DEPARTMENT BY: DR. A. K. SINGH, CIT (DR) ASSESSEE BY: NONE ITA NO . 551 /L KW /201 4 ASSESSMENT YEAR: 20 08 - 09 INCOME TAX OFFICER RAEBAREILI V. M/S. DISTRICT EYE RELIEF SOCIETY, RAIBAREILLY TAN/PAN: A AATD6779P (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 577 & 578 /L K W /201 7 ASSESSMENT YEAR: 20 09 - 10 ACIT RANGE 1 LUCKNOW V. SH. HAKIM MANDAL, DEOGHAR, JHARKHAND. TAN/PAN: AFRPM4531Q (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE C.O. NO.34/LKW/2017 [IN ITA NO./L KW /201 7 ASSESSMENT YEAR: 20 09 - 10 SH. HAKIM MANDAL, DEOGHAR, JHARKHAND. V. ACIT RANGE 1 LUCKNOW TAN/PAN: AFRPM4531Q ( CROSS - OBJECTOR ) (RESPONDENT) DEPARTMENT BY: DR. A. K. SINGH, CIT (DR) ASSESSEE BY: NONE ITA NO. 530 /L KW /201 7 ASSESSMENT YEAR: 20 13 - 14 ACIT V. SH. HEERA LAL MEHRA, 16 DEPT. APPEALS & 4 COS OF ASSESSEES PAGE 5 OF 7 RANGE I LUCKNOW LUCKNOW. TAN/PAN: ACNPM1865E (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 593 /L KW /201 6 ASSESSMENT YEAR: 20 13 - 14 DY. CIT - 6 KANPUR V. M/S. PAN PARAG INDIA LTD, KANPUR TAN/PAN: AAECP3930F (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI ABHINAV MEHROTRA, ADVOCATE ITA NO. 506 /L KW /201 7 ASSESSMENT YEAR: 201 3 - 14 DY. CIT CENTRAL CIRCLE 2 KANPUR V. SM T. HAILENA SINGH, KANPUR. TAN/PAN: AIZPS6696M (APPELLANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. KAPOOR, C.A. C.O. NO.27/LKW/2017 [IN ITA NO. 506 /L KW /201 7] ASSESSMENT YEAR: 201 3 - 14 SMT. HAILENA SINGH, KANPUR. V. DY. CIT CENTRAL CIRCLE 2 KANPUR TAN/PAN: AIZPS6696M ( CROSS - OBJECTOR ) (RESPONDENT) DEPARTMENT BY: DR. A. K. SINGH, CIT (DR) ASSESSEE BY: SHRI P. K. KAPOOR, C.A. DATE OF HEARING: 02 08 2018 DATE OF PRONOUNCEMENT: 10 08 2018 O R D E R 16 DEPT. APPEALS & 4 COS OF ASSESSEES PAGE 6 OF 7 PER BENCH : THIS BUNCH OF 16 APPEALS PREFERRED BY THE REVENUE EMANATES FROM SEPARATE ORDERS PASSED BY THE LD. CIT(A) IN THE CASES OF DIFFERENT ASSESSEES. IN FOUR OF THE CASES, ASSESSEES HAVE ALSO FILED CROSS OBJECTIONS, WHICH ARE IN SUPPORT OF THE ORDERS OF THE LD. CIT(A). 2. O N A CAREFUL PERUSAL OF THE GROUNDS RAISED IN THESE APPEALS, WE FIND THAT THE TAX EFFECT INVOLVED IN TH ESE APPEAL S IS LESS THAN RS.20,00,000/ - , THEREFORE, IN VIEW OF THE CIRCULAR NO. 3/2018 ISSUED BY THE CBDT AND THE PROVISIONS CONTAI NED IN SECTION 268A OF THE INCOME TAX ACT, 1961 (HEREINAFTER TO BE REFERRED AS THE ACT), THE DEPARTMENT IS BOUND TO WITHDRAW THE SE APPEAL S . 3 . T HE LD. D.R., ALTHOUGH SUPPORTED THE ORDER S OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THIS FACT THAT TA X EFFECT IN TH ESE APPEAL S IS LESS THAN RS.20,00,000/ - . 4 . AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND THE MATERIAL AVAILABLE ON RECORD, IT IS NOTICED THAT SECTION 268A HAS BEEN INSERTED BY THE FINANCE ACT, 2008 WITH RETROSPECTIVE EFFECT FROM 01/04/99. THE SAID SECTION 268 OF THE ACT PROVIDES THAT THE BOARD MAY ISSUE INSTRUCTION OR DIRECTIONS TO THE OTHER INCOME - TAX AUTHORITIES FIXING MONETARY LIMITS FOR NOT FILING THE APPEALS BEFORE THE APPELLATE TRIBUNAL OR THE COURTS, SAID INSTRUCTIONS/DIREC TIONS ARE BINDING ON THE INCOME TAX AUTHORITIES. 5 . IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 3 OF 2018 DATED 11.07.2018, VIDE WHICH IT HAS REVISED THE MONETARY LIMIT TO RS.20,00,000/ - FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL . 6 . FROM CLAUSE 12 & 13 OF THE SAID CIRCULAR, IT IS CLEAR THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO AND AS PER CLAUSE 13, THERE IS CLEAR CUT INSTRUCTION TO THE D EPARTMENT TO WITHDRAW OR NOT TO 16 DEPT. APPEALS & 4 COS OF ASSESSEES PAGE 7 OF 7 PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX E FFECT IS LESS THAN RS.20,00,000/ - . THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING APPEALS. 7 . KEEPING IN VIEW THE CBDT CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE WITHDRAWN THE INSTANT APPEAL S FILED BEFORE THE TRIBUNAL. ACCORDINGLY, ALL THE APPEAL S OF THE REVENUE ARE DISMISSED. 8. SINCE THE CROSS OBJECTIONS FILED BY THE ASSESSEES ARE IN SUPPORT OF THE ORDER OF THE LD. CIT(A), THE S AME HAVE BECOME INFRUCTUOUS AND LIABLE TO BE DISMISSED. 9. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAU DHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH AUGUST , 201 8 JJ: 0308 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR
