ACIT, Chandigarh V. Sh. Ajay Kumar Gupta, Chandigarh

ITA 1000/CHANDI/2008

• Counselvise Citation: 100021514 RSA 2008
• Duration Of Justice: 7 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-12-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 12-11-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Period of limitation; 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. 1000/CHD/2008 ASSESSMENT YEAR: 2005-06 THE ACIT, VS SHRI AJAY KUMAR GUPTA, CENTRAL CIRCLE-I, # 3007, SECTOR 19-D, CHANDIGARH. CHANDI GARH. PAN: ABGPG3698B & CO 64/CHD/2008 IN ITA NO. 1000/CHD/2008 ASSESSMENT YEAR: 2005-06 SHRI AJAY KUMAR GUPTA, VS THE ACIT, # 3007, SECTOR 19-D, CENTRAL CIRCLE-I CHANDIGARH. CHANDIGARH. PAN: ABGPG3698B & ITA NO. 999/CHD/2008 ASSESSMENT YEAR: 2005-06 THE ACIT, VS SH VIJAY KUMAR GUPTA, CENTRAL CIRCLE-I, # 3007, SECTOR 19-D, CHANDIGARH. CHANDI GARH. PAN: ABGPG3697Q & CO 63/CHD/2008 IN ITA NO. 999/CHD/2008 ASSESSMENT YEAR: 2005-06 SHRI VIJAY KUMAR GUPTA, VS THE ACIT, # 3007, SECTOR 19-D, CENTRAL CIRCLE-I CHANDIGARH. CHANDIGARH. PAN: ABGPG3697Q & ITA NO. 793/CHD/2008 ASSESSMENT YEAR: 1999-2000 THE ACIT, VS SH VIJAY KUMAR GUPTA, CENTRAL CIRCLE-II, # 3007, SECTOR 19-D, CHANDIGARH. CHANDI GARH. PAN: ABGPG3697Q 2 & CO 51/CHD/2008 IN ITA NO.793/CHD/2008 ASSESSMENT YEAR: 1999-2000 SHRI VIJAY KUMAR GUPTA, VS THE ACIT, # 3007, SECTOR 19-D, CENTRAL CIRCLE-II CHANDIGARH. CHANDIGARH. PAN: ABGPG3697Q & ITA NO. 746/CHD/2009 ASSESSMENT YEAR: 2005-06 THE ACIT, VS SHRI ASHWANI KUMAR GUPTA, CENTRAL CIRCLE-II, # 3007, SECTOR 19-D, CHANDIGARH. CHANDIGARH. PAN: ABGPG3698B & CO 52/CHD/2009 IN ITA NO. 746/CHD/2009 ASSESSMENT YEAR: 2005-06 SHRI ASHWANI KUMAR GUPTA, VS THE ACIT, # 3007, SECTOR 19-D, CENTRAL CIRCLE-II, CHANDIGARH. CHANDIGARH. PAN: ABLPG9219P (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI MANJIT SINGH ASSESSEE BY : NONE DATE OF HEARING : 28.12.2015 DATE OF PRONOUNCEMENT : 29.12.2015 O R D E R PER BENCH THIS ORDER SHALL DISPOSE OFF ALL THE ABOVE DEPARTMENTAL APPEALS AS WELL AS THE CROSS OBJECTION S FILED IN THE DEPARTMENTAL APPEALS. IT IS STATED THA T IN ALL 3 THE APPEALS THE TAX EFFECTS ARE LESS THAN THE PRESC RIBED LIMIT PROVIDED BY THE RECENT CBDT CIRCULAR. THEREFO RE, ALL THE APPEALS WERE TAKEN UP TOGETHER FOR THE PURP OSE OF HEARING. 2. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12. 2015, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HA S DIRECTED THAT DEPARTMENT'S APPEALS BEFORE ITAT SHAL L NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXC EED THE MONETARY LIMIT OF RS. 10 LACS. THE TAX WILL NOT INC LUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFE CT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIM IT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RETROSPECTIV ELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEALS, THE TAX EFFECTS ARE LESS THAN RS.10 LACS, THEREFORE, DEPARTMENTAL APPEALS ARE NOT MAINTAINABLE. THE ID . CIT(APPEALS) DECIDED THE ISSUE IN DEPARTMEN TAL APPEALS ON FACTS AND THE CASE OF THE REVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE AB OVE CIRCULAR. 4 4. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE DEPARTMENTAL APPEALS ARE FILED AGAINST THE CBDT INSTRUCTIONS, THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL APPEALS. THEREFORE, THE ABOVE DEPARTMENTAL APPEALS ARE DISMISSED BEING NOT PRESSE D. 5. THE ASSESSEE IN ALL THE CROSS OBJECTIONS HAVE RAISED CERTAIN LEGAL ISSUES REGARDING JURISDICTION TO PASS THE ORDER AND THE ORDER PASSED BEYOND THE PERIOD OF LIMITATION. IT IS, THEREFORE, PRAYED THAT THE ORDE R OF THE ASSESSING OFFICER MAY BE ANNULLED AND QUASHED AND DEPARTMENTAL APPEALS MAY BE DISMISSED. 6. IT MAY BE STATED HERE THAT WHATEVER ADDITIONS WE RE MADE BY THE ASSESSING OFFICER IN THE ASSESSMENT ORD ER HAVE BEEN DELETED BY THE LD. CIT(APPEALS) IN THE IMPUGNED ORDERS. HOWEVER, AS REGARDS THE RAISING O F THE LEGAL GROUNDS ARE CONCERNED, LD. CIT(APPEALS) N OTED THAT SINCE THE ADDITIONS HAVE ALREADY BEEN DELETED, THEREFORE, THERE IS NO NEED TO TAKE UP THE SAME LEG AL ISSUES. SINCE LD. CIT(APPEALS) DID NOT DECIDE THE LEGAL ISSUES IN THE IMPUGNED ORDERS AND NO FINDINGS HAVE BEEN GIVEN, THEREFORE, THERE IS NO NEED TO CONSIDER THESE LEGAL ISSUES AT THIS STAGE, PARTICULARLY WHEN ALL ADDITIONS ON MERIT HAVE ALREADY BEEN DELETED BY LD. CIT(APPEALS) AND DEPARTMENTAL APPEALS HAVE BEEN DISMISSED BEING NOT PRESSED. THESE LEGAL GROUNDS A RE, THEREFORE, LEFT FOR ACADEMIC DISCUSSION ONLY. AS S UCH, 5 WE DO NOT FIND IT APPROPRIATE TO CONSIDER THE SAME IN DETAIL. THE CROSS OBJECTIONS OF THE ASSESSEE ARE ACCORDINGLY, DISPOSED OFF. 7. IN THE RESULT, ALL THE DEPARTMENTAL APPEALS AND CROSS OBJECTIONS ARE DISPOSED OFF. COPY OF THE ORD ER BE PLACED IN ALL FILES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNES H SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH DECEMBER, 2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD