ITO, Kurukshetra V. Sh. Kuldeep Singh, Karnal

ITA 11/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9168 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 08-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: K L ANEJA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARSHI, ACCOUNTANT MEMBER ITA NO. 11/CHD/2016 ASSESSMENT YEAR: 2010-11 THE ITO, VS SHRI KULDEEP SINGH, WARD 1, C/O SHRI SUSHIL BHUSHAN GUPTA KURUKSHETRA. 3/68, SHAKTI COLONY, KARNAL. PAN: BAQPS8240H & CO NO.4/CHD/2016 IN ITA NO. 11/CHD/2016 ASSESSMENT YEAR: 2010-11 SHRI KULDEEP SINGH, VS THE ITO, C/O SHRI SUSHIL BHUSHAN GUPTA WARD 1, 3/68, SHAKTI COLONY, KURUKSHETRA. KARNAL. PAN: BAQPS8240H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K.MITTAL, DR RESPONDENT BY : SHRI K.L.ANEJA DATE OF HEARING : 11.08.2016 DATE OF PRONOUNCEMENT : 11.08.2016 O R D E R PER BHAVNESH SAINI,JM THE DEPARTMENTAL APPEAL AND CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT( APPEALS), ROHTAK DATED 13.11.2015 FOR ASSESSMENT YEAR 2010-11 . 2 2. IN THE DEPARTMENTAL APPEAL, REVENUE CHALLENGED T HE DELETION OF ADDITION OF RS. 30,80,205/- ON ACCOUNT OF INTEREST. THE LD. CIT(APPEALS) FOLLOWED THE DECISI ON OF HON'BLE SUPREME COURT IN THE CASE OF CIT V GOBIND B HAI MAMAIYA 367 ITR 498 AND DELETED THE ADDITION. THE TAX EFFECT IS ADMITTEDLY BELOW RS. 10 LACS IN THE DEPAR TMENTAL APPEAL. NO CONSTITUTIONAL VALIDITY OF PROVISIONS O R RULE ARE UNDER CHALLENGE. THE BOARDS CIRCULAR, NOTIFICATIO N HAVE NOT BEEN HELD TO BE ILLEGAL OR ULTRA VIRES IN THIS ORDER. 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 SHAL L NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LACS. THE TAX WILL NOT IN CLUDE 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 EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SP ECIFIED. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PEND ING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE T HE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 4. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL A PPEAL IS NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISSUE IN DEPARTMENTAL APPEAL ON FACTS AND THE CASE OF THE 3 REVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED I N THE ABOVE CIRCULAR. 5. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE DEPARTMENTAL APPEAL IS FILED AGAINST THE CBDT INSTR UCTIONS, THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL AP PEAL. THEREFORE, THE ABOVE DEPARTMENTAL APPEAL IS DISMISS ED BEING NOT PRESSED. 6. THE LD. COUNSEL FOR THE ASSESSEE SEEKS PERMISSIO N TO WITHDRAW THE CROSS OBJECTION, SAME IS ACCORDINGLY DISMISSED AS WITHDRAWN. 7. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED AND CROSS OBJECTION IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARSHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 11 TH AUGUST, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD