ITO (TDS-1), Chandigarh V. The XEN, Central Public Works, Chandigarh

ITA 1057/CHANDI/2009

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2531 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 11-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R R THAKUR
• 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 NOS. 1057 & 1058/CHD/2009 A.Y. : 2007-08 & 2008-09 THE ITO(TDS-I), VS THE XEN, CHANDIGARH. CPWD, DIVISION NO.1, KENDRIYA SADAN, SECTOR 9, CHANDIGARH. TAN: PTLE10452B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANOJ MISHRA RESPONDENT BY : SHRI R.R. THAKUR DATE OF HEARING : 11.01.2016 DATE OF PRONOUNCEMENT : 11.01.2016 O R D E R PER BHAVNESH SAINI,JM BOTH THE APPEALS BY REVENUE ARE DIRECTED AGAINST T HE COMMON ORDER OF LD. CIT(APPEALS), CHANDIGARH DATED 17.08.2009 FOR ASSESSMENT YEARS 2007-08 AND 2008-09 CHALLENGING THE DELETION OF DEMANDS OF RS. 1,32,620 /- AND RS. 4,50,204/- UNDER SECTIONS 201(1A) READ WITH SECTION 201 OF THE INCOME TAX ACT FOR BOTH THE ABOVE ASSESSMENT YEARS. 2. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12.20 15, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 10 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSE E, DISPUTED 2 ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPE AL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS I N WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS TH E MONETARY LIMIT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RE TROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEALS, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL APPE ALS ARE NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISS UE IN DEPARTMENTAL APPEALS ON FACTS AND THE CASES OF THE REVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE AB OVE CIRCULAR. 4. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE DEPARTMENTAL APPEALS ARE FILED AGAINST THE CBDT INS TRUCTIONS, THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL AP PEALS. THEREFORE, THE ABOVE DEPARTMENTAL APPEALS ARE DISMI SSED BEING NOT PRESSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH JAN, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD