ITO., Varanasi V. Shri Vinay Kumar, Varanasi

ITA 108/ALLD/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1338 (ITAT-ALLAHABAD)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PANDEY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO. 221 /ALLD/201 2 ASSESSMENT YEAR : 200 9 - 10 I T O , VS. SMT. MADHU SHUKLA BALLIA, W/O J.P. SHUKLA TIKHMAPUR, BALLIA. PAN: A ZUPS2491L (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI PRAVEEN GODBOLE , A R . ITA NO. 420 & 421 /ALLD/201 2 ASSESSMENT YEAR: 200 7 - 0 8 & 2008 - 09 A CIT , VS. M/S MANGALAM REPOSITORY CENTRAL CIRCLE , PVT. LTD. H.NO. 36 - A, LANE VARANASI. NO.5 RAVINDRAPURI, VARANASI. PAN:A A ECM8535H (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, & SH. SAURABH AGRAWAL, AR ITA NO. 4 23 /ALLD/201 2 ASSESSMENT YEAR: 20 04 - 05 ACIT , VS. M / S OM PRAKASH & CO. PVT. LTD. CENTRAL CIRCLE , K - 66/74, LOHATIA, VARANASI. VARANASI. 22100 1 PAN:AADCM1065B (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, & SH. SAURABH AGRAWAL, AR 2 ITA NO. 4 25 /ALLD/201 2 ASSESSMENT YEAR: 200 9 - 1 0 ACIT , VS. M/S SHUBH REALTORS, CENTRAL CIRCLE, B - 27/90, SHAKUMBHARI VARANASI. COMPLEX, VARANASI. 221005 PAN:ABKFS0184Q (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, & SH. SAURABH AGRAWAL, AR ITA NO.428/ALLD/2012 ASSESSMENT YEAR: 2010 - 11 ACIT , VS. M/S BANSHIDHAR HARDWARE, CENTRAL CIRCLE, PVT. LTD. 36 - A, RAVINDRAPURI, VARANASI. BHELUPURA,VARANASI. 221005 PAN:AACCB5982D (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, & SH. SAURABH AGRAWAL, AR ITA NO. 4 51 /ALLD/201 2 ASSESSMENT YEAR: 200 9 - 1 0 ITO , VS. SRI RAKESH SINGH BALLIA, PROP. HOTEL PEPSI KHARAUNI KOTHI, STATION ROAD, BALLIA. PAN:A ROPS2572E (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE 3 ITA NO. 4 52 /ALLD/201 2 ASSESSMENT YEAR: 20 0 9 - 2010 ACIT , VS. M/S AWALESH KUMAR SINGH , CIRCLE - 2, 1 , GANGAHARA, THAMANPURA VARANASI. BALLI A, 277001. PAN:A ALFA6216H (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI S.P. AGRAWAL, AR ITA NO. 4 6 9 /ALLD/201 2 ASSESSMENT YEAR: 200 8 - 0 9 DY. CIT, VS. M/S GANGA FUELS PVT. LTD. CIRCLE - 3 , 63, HAMIDPUR, RAMPUR, VARANASI . RAMNAGAR , VARANASI. PAN:A ABCG7096C (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . ITA NO.471/ALLD/2012 ASSESSMENT YEAR: 2009 - 10 DY.CIT, VS. SRI JAGDISH DAS SHAH. CIRCLE - I, CK - 19/16, CHOWK , VARANASI. VARANASI. PAN:A BHPS6492A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . 4 ITA NO. 490 /ALLD/201 2 ASSESSMENT YEAR: 2008 - 0 9 IT O , VS. S HRI SATISH CHANDRA GIRI , RANGE - II(3), 57/2, MADHWAPUR, ALLAHABAD. ALLAHABAD. PAN:A I UPG9557C (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.287/ALLD/2013 ASSESSMENT YEAR: 2000 - 2001 ACIT, VS. SHRI NEERAJ BHARGAVA, CIRCLE - 1, 28 DAYANAND MARG, ALLAHABAD. ALLAHABAD. PAN:ACIPB1490M (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.290/ALLD/2013 ASSESSMENT YEAR: 2006 - 07 ITO, VS. SHRI SANTOSH KUMAR VERMA, RANGE - II(3), PROP. A.P.S. ENGINEERING WORKS, ALLAHABAD. 256 ADARSH NAGAR, BHAWAPUR, G.T.B. NAGAR, KARELI, ALLAHABAD. PAN:ACYPV0773D (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE 5 ITA NO.330/ALLD/2013 ASSESSMENT YEAR: 2008 - 09 ITO, - 2 VS. SMT. USHA DEVI, SULTANPUR. PROP. M/S SHUBHAM DISTRIBUTORS SABJI MANDI, SULTANPUR. PAN:ACPPD9613F (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.332/ALLD/2013 ASSESSMENT YEAR: 2009 - 10 ACIT, VS. SRI TRIBHUWAN NARAIN SINGH, RANGE - I, 9 - B/8/16 LOWTHER ROAD , ALLAHABAD. ALLAHABAD. PAN:A GZPS4848K (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . ITA NO.341/ALLD/2013 ASSESSMENT YEAR: 2010 - 11 DY. CIT, VS. M/S MAHADEO CONSTRUCTION , CIRCLE - 2, COMPANY, 10A, RAVINDRAPURI VARANASI. COLONY, BHELUPUR, VARANASI. PAN:A AJFM4034B (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . 6 ITA NO. 343 /ALLD/201 3 ASSESSMENT YEAR: 200 6 - 07 ITO, VS. LATE SHRI RAM SAGAR GUPTA , WARD - II ( 4 ), L/H AMAR NATH GUPTA , FATEHPUR BAJAJA GALI, BINAKI. FATEHPUR. PAN: AATPG1648P (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.344/ALLD/2013 ASSESSMENT YEAR: 2007 - 08 ITO, VS. SHRI SHBBIR KHAN , WARD - II(4), ANDAULI , FATEHPUR FATEHPUR. PAN:A LVPK6564H (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.347/ALLD/2013 ASSESSMENT YEAR: 2006 - 07 ITO, VS. M/S SYED SHAFAQUAT, WARD - 2(3), NAQUI, (CONTRACTOR) ALLAHABAD. 171/72, DARIYABAD. ALLAHABAD. PAN:A BAFS6004R (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE 7 ITA NO.349/ALLD/2013 ASSESSMENT YEAR: 2010 - 2011 ACIT, VS. M/S SHARMA FABRICATORS & CIRCLE - 3, ERECTORS PVT. LTD. VARANASI. 11 - 12, DAS NAGAR, MALDAHIYA, VARANASI. PAN:AADCS2882A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO. 369/ALLD/2013 ASSESSMENT YEAR: 20 0 6 - 07 ITO, VS. SHRI ASHOK KUMAR PANDA , RANGE - III(1), SHUKALAHA, BHARUHANA, MIRZAPUR. MIRZAPUR. PAN:A IWPP1324N (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI PRAVEEN GODBOLE, AR ITA NO.387/ALLD/2013 ASSESSMENT YEAR: 2005 - 06 IT O , VS. SHRI AKHILESH KUMAR KHEMKA , WARD - 2(1), C/O M/S SADGURU ENTERPRISES VARANASI. D - 66/22AB, RAMAPURA, VARANASI. PAN:A EBPK2483C (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE 8 ITA NO.108/ALLD/2015 ASSESSMENT YEAR: 2009 - 10 ITO, VS. SHRI VINAY KUMAR, WARD - 1(3), C - 13/122, KALI MAHAL, VARANASI. VARANASI. - 221001 PAN:A KUPK9322R (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI S. K. JAISWAL, AR DATE OF HEARING: 2 2 . 1 2 .2015 ORDER PRONOUNCED ON: 29 /1 2 /2015 ORDER PER BENCH: ALL THESE APPEALS HAVE BEEN FILED AGAINST THE RESPECTIVE ORDER S OF THE LD. CIT(A). 2. WE NOTED THAT IN EACH OF THE APPEAL S FILED BY THE REVENUE TAX A FFECT ON THE INCOME THE DISPUTE IS LESS THAN RS.10 LACS. 3 . WE FURTHER NOTED THAT THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 21/2015 DATED 10TH DECEMBER, 2015 FILE NO.279 OF MISC. 142/2007 - ITJ (PT) HAS ISSUED THE DIRECTION IN SUPERSESSION OF THE INSTRUCTION NO.5/2014 DATED 1 0.07.2014 IN PURSUANCE WITH THE POWER E NTR U STED U/S.268A OF THE INCOME TAX ACT THAT NO APPEAL SHOULD BE FILED BEFORE THIS TRIBUNAL IN CASE TAX EFFECT DOES NOT EXCEED RS.10 LAC. THE 'TAX EFFECT' IN THIS REGARD MEANS THE DIFFERENCE 9 BETWEEN THE TAX ON THE TOT AL INCOME ASSESSED AND THE TAX THAT WHAT HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED. THIS CIRCULAR FURTHER STATES THAT TAX WILL NOT INCLUDE ANY INTEREST THEREON UNLESS THE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. WE FURTHER NOTED THAT UNDER PARAGRAPH 10 WHICH IS REPRODUCED AS UNDER, IT HAS BEEN MENTIONED IN THE CIRCULAR THAT THIS INSTRUCTION WILL APPLY EVEN TO THE PENDING APPEALS. '10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOV ERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED.' 4 . WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE IN EACH OF THE APPEALS DOES NOT EXCEED RS.10 LAC. IN VIEW OF THIS FACT AS PER THE CBDT CIRCULAR NO.21 DATED 10.12.2015 THE REVENUE IS NOT SUPPOSED TO PRESS EACH OF THIS APPEAL. WE , THEREFORE, DISMISS THE APPEALS FILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS I N OUR OPINION THE CIRCULAR ISSUED BY CBDT IS BINDING ON THE DEPARTMENTAL OFFICER S I N VIEW OF THE PROVISION OF SECTION 268A(1) OF THE INCOME TAX ACT. THE SAID VIEW HAS BEEN TAKEN BY THE HONBLE SUPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. 56 ITR 198 (SC). WE ACCORDINGLY DISMISS IN EACH OF THE APPEALS FILED BY THE REVENUE . 10 5 . IN THE RESULT, EACH OF THE APPEAL S FILED BY THE REVENUE STANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 29 / 1 2 /2015. SD/ - SD/ - (MAHAVIR PRASAD) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29 / 1 2 /2015 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. 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