Income-tax Officer, Aurangabad V. Nitin Asaram Perkar, Aurangabad

ITA 1144/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7843 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 1144 /P U N/201 7 / ASSESSMENT YEAR : 20 1 2 - 1 3 THE INCOME TAX OFFICER, WARD 3(2), AURANGABAD . / APPELLANT VS. SHRI NITIN ASARAM PERKAR, SANT SAVTA PROVISION, GUT NO.04, SADANAND NAGAR, SATARA PARISAR, AURANGABAD. . / RESPONDENT PAN: BIZPP6921R / APPELLANT BY : SHRI M.K. VERMA / RESPONDENT BY : SHRI NIKHIL PATHAK / DATE OF HEARING : 1 6 . 0 7 .201 9 / DATE OF PRONOUNCEM ENT: 22 . 0 7 .201 9 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY REVENUE IS AGAINST ORDER OF CIT (A) - 2 , AURANGABAD , DATED 1 0 . 0 3 .201 7 RELATING TO ASSESSMENT YEAR 20 1 2 - 1 3 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL IS STATED ITA NO. 1144 /P U N/20 1 7 SHRI NITIN ASARAM PERKAR 2 TO BE BELOW THE MONETA RY LIMIT OF 20.00 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA). 3. IN THIS BACKGROUND, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS REQUIRED TO STATE HIS POSITION; HE HAS NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW TH AT THE CAPTIONED APPEAL IS PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CIRCULAR (SUPRA). 4. WITHOUT GOING INTO THE MERITS OF THE ISSUES RAISED IN THE CAPTIONED APPEAL, THIS APPEAL IS DEEMED TO BE WITHDRAWN/NOT PRESSED AS ITS FILING IS IN CONTRAVENTION OF THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA). BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE - INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR (SUPRA). 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA), THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 6 . IN THE R ESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 22 ND DAY OF JU LY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 22 ND JULY , 201 9 . GCVSR ITA NO. 1144 /P U N/20 1 7 SHRI NITIN ASARAM PERKAR 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 2 , AURANGABAD ; 4. THE PR. CIT - 2 , AURANGABAD ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE