Smt. Seema Rani, Mohali V. DCIT, Chandigarh

CO 15/CHANDI/2011

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 1838 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 11 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-11-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 28-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NO.1424/CHD/2010 (ASSESSMENT YEAR : 2007-08) THE D.C.I.T., VS. SMT.SEEMA RANI, CENTRAL CIRCLE 1, # 123, PHASE 3B1, CHANDIGARH. MOHALI. PAN: AFMPR7857K AND C.O.NO.15/CHANDI/2011 IN ITA NO.1424/CHD/2010 SMT.SEEMA RANI, VS. THE D.C.I.T., # 123, PHASE 3B1, CENTRAL CIRCLE 1, MOHALI. CHANDIGARH. PAN: AFMPR7857K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PARIKSHIT AGGARWAL DEPARTMENT BY : SHRI SUSHIL KUMAR, DR DATE OF HEARING : 07.01.2016 DATE OF PRONOUNCEMENT : 07.01.2016 O R D E R PER RANO JAIN, A.M . : THE APPEAL FILED BY THE REVENUE IS DIRECTED AGA INST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPE ALS)-I, LUDHIANA DATED 17.9.2010 FOR ASSESSMENT YEAR 2007-0 8. THE ASSESSEE HAS FILED CROSS OBJECTIONS AGAINST THE SAM E. 2 2. IT IS STATED THAT IN THE PRESENT APPEAL THE TAX EFFECT IS LESS THAN THE PRESCRIBED LIMIT PROVIDED BY THE R ECENT CBDT CIRCULAR. 3. ACCORDING TO CIRCULAR NO.21/2015 DATED 10.12.20 15, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HA S DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONE TARY LIMIT OF RS.10 LACS. THE TAX WILL NOT INCLUDE ANY INTERE ST THEREON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN A SSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTE D ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. THIS INST RUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEAL S TO BE FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING A PPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 4. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS.10 LACS, THEREFORE, DEPARTME NTAL APPEAL IS NOT MAINTAINABLE. THE LEARNED CIT (APPEALS) DEC IDED THE ISSUE IN DEPARTMENTAL APPEAL ON FACTS AND THE CASE OF THE REVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED I N THE ABOVE CIRCULAR. 5. IN VIEW OF THE ABOVE, LEARNED D.R. STATED THAT SINCE DEPARTMENTAL APPEAL IS FILED AGAINST THE CBDT INSTR UCTIONS, THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL AP PEAL. 3 THEREFORE, THE ABOVE DEPARTMENTAL APPEAL IS DISMISS ED BEING NOT PRESSED. 6. THE CROSS OBJECTION IS WITHDRAWN ON BEHALF OF T HE ASSESSES. ENDORSEMENT TO THAT EFFECT HAS BEEN MADE THEREON. 7. IN THE RESULT, THE DEPARTMENTAL APPEAL AND CROS S OBJECTION ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF JANUARY, 2016. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACOUNTANT MEMBER DATED : 7 TH JANUARY, 2016 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH