Appeal details
Counselvise Citation
[2015] 134 COUNSELVISE.COM (IT) 0627 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-12-2015
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2010-2011
Appeal Filed On
23-01-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA , AM SR. NO. ITA NO. NAME OF APPELLANT NAME OF THE RESPONDENT ASSESSMENT YEAR 1 1478 /PN/201 4 THE INCOME TAX OFFICER, WARD 2(3), SANGLI SOU. PALLAVI SATISH PATIL, NEAR A D ARSH PRASHALA, A/P NAGAJ, K. MAHANKAL, DIST. SANGLI 2009 - 10 2 1530 /PN/201 4 THE INCOME TAX OFFICER, WARD 1(2), JALGAON SHRI ANIL DWARKADAS AGRAWAL, C/O S.K. OIL INDUSTRIES, SHIVAJI NAGAR, DHULIA ROAD, JALGAON 2008 - 09 3 1 542 /PN/2014 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, NASHIK M/S. RUPAL MARKETING, 5/6, RUSHIRAJ AVENUE, CANADA C ORNER, NASHIK 422011 20 11 - 12 4 1546 /PN/201 4 THE INCOME TAX OFFICER, WARD 7(2), PUNE SMT. BHARATI D MATE, FLAT NO.7, SUHRUD APARTMENT, 15, TAPOBHUMI CO - OP. HOUSING SOCIETY, DATTAWADI, PUNE 411030 200 8 - 09 1 638 /PN/2014 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE SHRI JAYESH B JAIN, PROP. M/S. JAYESH 5 1 638 /PN/2014 INCOME TAX, CENTRAL CIRCLE 1(1), PUNE PROP. M/S. JAYESH DEVELOPERS, 6, KUMAR RACHANA, SHANKER SETH ROAD, PUNE 411037 200 7 - 08 6 1693 /PN/2014 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, JALGAON TULSI EXTRUSIONS LTD., N - 99, MIDC, JALGAON 425003 200 8 - 0 9 7 1 753 /PN/2014 THE ADDL. COMMISSIONER OF INCOME TAX, RANGE 10, PUNE SANDHU ROADLINES PVT. LTD., 309, PATNA ROADLINES, KOTEL JEE BUILDING, NASHIK PHATA, KASARWADI, PUNE - 411034 200 7 - 0 8 8 1 860 /PN/201 4 THE JOINT COMMISSIONER OF INCOME TAX , RANGE 1, NASHIK SHRI VILAS KEDU BIRARI, SANSKRUTI, MURKUTE COLONY, NEW PANDIT COLONY, GANGAPUR ROAD, NASHIK 422002 2010 - 1 1 9 1 966 /PN/2014 THE INCOME TAX OFFICER, WARD 2(3), AURANGABAD MR. PARVEZ NAZIR HUSSAIN JAFRI, PROP. OF M/S. JAFRI STEEL TRADERS , H.NO.2 - 3 - 23, ALI MANZIL, SHAH BAZAR, AURANGABAD 200 6 - 0 7 10 2042 /PN/201 4 THE DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOLHAPUR SHRI VENKATESHWARA AGRICULTURAL FARM, CHANDAN, 8 TH LANE, A/P JAYSINGPUR, TAL - SHIROL, DIST KOLHAPUR - 416101 200 3 - 0 4 11 - 12 2049 & 2050 /PN/2014 THE DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOLHAPUR SHRI BABULAL LAXMINARAYAN MALU, CHANDAN, 8 TH LANE, A/P JAYSINGPUR, TAL - SHIROL, DIST KOLHAPUR - 416101 200 1 - 02 & 2002 - 03 ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 2 1 3 - 1 4 2051 & 2052 /PN/201 4 THE DY. COMMISS IONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR SOU. ARCHANA RAJENDRA MALU, CHANDAN, 8 TH LANE, A/P JAYSINGPUR, TAL - SHIROL, DIST KOLHAPUR - 416101 200 3 - 0 4 & 200 5 - 06 1 5 2053 /PN/2014 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR SHRI VENKATE SHWARA PAN MASALA INDUSTRIES PVT. LTD., CHANDAN, 8 TH LANE, A/P JAYSINGPUR, TAL - SHIROL, DIST KOLHAPUR - 416101 200 6 - 0 7 1 6 - 22 2101 - 2107/PN/2014 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR SHRI BAPUSAHEB B. PATIL, R.S. NO.4112, PATSON HO USE, P.B. ROAD, SHAHAPUR, BELGAUM, KARNATAKA - 590003 200 4 - 0 5 TO 2010 - 11 23 2170 /PN/201 4 THE INCOME TAX OFFICER , WARD 3(2), NANDED SHRI BALAJI DATTARAM MANOORKAR, NEAR MAHATMA PHULE PRIMARY SCHOOL, NAIK NAGAR, NANDED 20 10 - 11 24 2240 /PN/201 4 THE ADDL. COM MISSIONER OF INCOME TAX, RANGE - 4, PUNE M/S. KUMAR BUILDERS, KUMAR CAPITAL, 2 ND FLOOR, 2413, EAST STREET, CAMP, PUNE - 411001 20 10 - 11 25 2244 /PN/201 4 THE ASST. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, 2(3), PUNE SHRI RAVIRAJ VIKAS TAKAWANE, RAJYOG BUNGA LOW, PLOT NO.10, SECTOR NO.28, PRADHIKARAN, PUNE - 411044 20 11 - 12 26 02 /PN/201 5 THE INCOME TAX OFFICER, WARD 1(1), NASHIK SHRI PRAKASH LOTAN BAGUL, N - 42/VD - 2/20/4, S AVATA NAGAR, 4 TH SCHEME, NEAR MAHADEO MANDIR, CIDCO, NASHIK 422009 200 8 - 09 2 7 0 9/PN/ 201 5 THE JT. COMMISSIONER OF INCOME TAX , RANGE 5, PUNE M/S. DREAMS PROPERTIES, OFFICE NO.1, PRESTIGE POINT, 283, SHUKRAWAR PETH, PUNE 2009 - 10 3 8 /PN/2015 THE DY. COMMISSIONER OF KUMAR URBAN DEVELOPMENT 2 8 3 8 /PN/2015 THE DY. COMMISSIONER OF INCOME TAX , CIRCLE 11(1), PUNE KUMAR URBAN DEVELOPMENT LIMITED, 2413, KU MAR CAPITAL, 2 ND FLOOR, EAST STREET, CAMP, PUNE 411001 200 8 - 0 9 2 9 105 /PN/201 5 THE INCOME TAX OFFICER, WARD 1(2), SOLAPUR SANGOLA URBAN CO - OP. BANK LTD., 1609, SHRI SIDDHANATH HOSPITAL, NEAR S.T. STAND, A/P SANGOLA, DIST - SOLAPUR 20 1 0 - 1 1 30 11 8/PN/2015 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE M/S. SIZE CONTROL GAUGES & TOOLS PVT. LTD., 218, POORNIMA TOWERS, 397, SHANKARSHET ROAD, PUNE - 411037 20 1 0 - 11 31 228 /PN/201 5 THE A SST . COMMISSIONER OF INCOME TAX , CIRCLE 1, NASHIK THE NASHIK MERCHA NT CO - OP. BANK LTD., A - 16, INDUSTRIAL ESTATE, BABUBHAI RATHI CHOWK, SATPUR, NASHIK - 422007 2007 - 08 32 329/PN/2015 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK THE NASHIK ROAD DEOLALI VYAPARI SAH. BANK LTD., KALPAWRIKSHA, ASHANAGAR, NASHIK RO AD, NASHIK - 422101 2009 - 10 33 695/PN/2015 THE JT . COMMISSIONER OF INCOME TAX, RANGE - 1, NASHIK SHRI VISHNU V. GUJARATHI, PROP. OF UNIQUE ENTERPRISES, SHOP NO.3, DATTA BHAWAN, N.D. PATEL ROAD, NASHIK - 422002 2010 - 11 34 706/PN/2015 THE JT . COMMISSIONE R OF INCOME TAX, RANGE 1 0 , PUNE THE SEVA VIKAS CO - OP. BANK LTD., LAXMI MARKET, 2 ND FLOOR, OPP. RAILWAY STATION, PIMPRI, PUNE - 411017 2011 - 12 ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 3 35 863/PN/2015 THE INCOME TAX OFFICER, WARD 1(1), SANGLI SMT. QAMARJAHAN Z. PATAIT, PROP. P.K. ENGINEERING WORK S, PLOT NO.J - 36, MIDC, KUPWAD, TAL - MIRAJ, DIST - SANGLI 2010 - 11 36 931/PN/2015 THE ASST . COMMISSIONER OF INCOME TAX, CIRCLE 1 0 , PUNE PAVANA SAH. BANK LTD., PLOT NO.83, D II BLOCK, MIDC, TELCO ROAD, CHINCHWAD, PUNE - 411019 2008 - 09 37 937/PN/2015 THE ASS T. COMMISSIONER OF INCOME TAX, CIRCLE 11(2), PUNE MINILEC INDIA PVT. LTD., 1073/1 - 2 - 3, MULSHI PIRANGUT, MUTHA ROAD, MULSHI, PUNE - 412111 2010 - 11 38 1203/PN/2015 THE INCOME TAX OFFICER, WARD 3(1), PUNE M/S. SHARADA CONSTRUCTION & INVESTMENT COMPANY, S HARADA CENTRE, 11/1, ERANDWANE, PUNE - 411004 2009 - 10 39 - 45 1213 TO 1219/PN/2015 THE INCOME TAX OFFICER, WARD 2 , ICHALKARANJI SMT. KHATUNBI BADSHAH BAGWAN, BAGWAN HOUSE, H.NO.499, NEAR ONKARESHWAR TEMPLE, ICHALKARANJI, DIST - KOLHAPUR - 416115 1999 - 200 0 , 2001 - 02 TO 2006 - 07 46 1290/PN/2015 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR IRFAN BADSHAH BAGWAN, , BAGWAN HOUSE, H.NO.499, NEAR ONKARESHWAR TEMPLE, ICHALKARANJI, DIST - KOLHAPUR - 416115 2005 - 06 47 1300/PN/2015 THE INCOME TAX OF FICER, WARD 1(1), NASHIK DHANLAXMI GRAMIN BIGERSHETI SAH. PATSANSTHA MARYADIT, SAHAKARI BHAVAN, NAYAGAON, TAL SINNAR, DIST NASHIK 422103 2011 - 12 1314/PN/2015 THE DY. COMMISSIONER OF INCOME TAX , CIRCLE 3(1), MAHARASHTRA MAHILA SAH. GRUH UD YOG SANSHTA 48 1314/PN/2015 INCOME TAX , CIRCLE 3(1), DHULE GRUH UD YOG SANSHTA MARYADIT, PLOT NO.33, VALLABH NAGAR, AGRAWAL NAGAR, MALEGAON ROAD, DHUL E - 424001 2011 - 12 49 1317/PN/2015 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK THE JANLAXMI CO - OP. BANK LTD., SAMRRUDHI, GADKARI CHOWK, NASHIK - 422001 2010 - 1 1 50 1401/PN/2015 THE INCOME TAX OFFICER, WARD 3(1), DHULE SHRI KAPIL NARENDRA TANEJA, PROP. OF SUBHAM COMPUTERS, PAROLA ROAD, DHULE - 424001 2011 - 12 51 1386/PN/2015 THE JT. COMMISSIONER OF INCOME TAX, RANGE 3, NASHIK SHRI RAHUL DEORAM PARDESHI, PROP. BHAIRAVNATH INDUSTRIES, NEAR SBI, MALEGAON ROAD, NANDGAON 423106, DIST. NASHIK 2011 - 12 52 1417/PN/2015 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), PUNE SHRI YASH B. TAPADIA, SHIVAN, PLOT NO.14, GULMOHAR PARK, AUNDH, PUNE - 411007 2006 - 07 53 - 54 1621 & 1622/PN/2015 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 ( 1 ), PUNE NETRA P. SHAH, PARAG MILK AND MILK PRODUCTS, FLAT NO.109, ADINATH SOCIETY, PUNE 410037 2008 - 09 & 2009 - 10 55 1591/PN/2015 THE TAX RECOVERY OFFICER, RANGE 1, AURAN GABAD M/S. LAXMI RIKSHAW BODY PVT. LTD., P.NO.E - 38 - 1, MIDC, CHIKALTHANA, AURANGABAD - 431210 2010 - 11 ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 4 56 1580/PN/2015 THE ADDL. COMMISSIONER OF INCOME TAX, RANGE 1, NASHIK M/S. TAPARIA TOOLS PVT. LTD., 52 & 53B, MIDC, SATPUR, NASHIK - 7 2011 - 12 158 5/PN/2015 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 3(1), SHRI GOVERDHANSINGHJI RAGHUWANSHI SAH. BANK 57 158 5/PN/2015 INCOME TAX, CIRCLE 3(1), DHULE RAGHUWANSHI SAH. BANK LTD., CTS - 763B, TRIMURTI SUBASH CHOWK, AT POST NANDURBAR, DIST - NANDURBAR 2010 - 11 58 - 68 1083 TO 1093/PN/2015 THE INCOME TAX OFFICER, WARD 1, IC HALKARANJI KAISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, DIST KOLHAPUR 1999 - 2000 TO 2009 - 10 69 - 79 1094 TO 1104/PN/2015 THE INCOME TAX OFFICER, WARD 1, ICHALKARANJI ANJUM SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGL I ROAD, ICHALKARANJI, DIST KOLHAPUR 1999 - 2000 TO 2009 - 10 2218 TO 2224/PN/2014 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SHRI KIRAN JAYANT PATIL, R.S. 2004 - 05 80 - 86 2224/PN/2014 INCOME TAX, CENTRAL CIRCLE, KOLHAPUR SHRI KIRAN JAYANT PATIL, R.S. NO.4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM, KARNATAKA - 590003 TO 2010 - 11 / APPELLANT BY : SHRI HITENDRA NINAWE / RESPONDENT BY : S HRI SUNIL GANOO SL. NO.6 : SHRI M.K. KULKARNI SL. NO S . 9, 13 - 15, 39 - 4 6, 58 - 79 : SHRI PRATIK JHA SL. NO.30 : SHRI PRAMOD SHINGTE SL. NO.31 & 32 : SHRI PRAMOD SHINGTE SL. NO.31 & 32 : SMT. DEEPA KHARE SL. NO.49 : NONE SL. NOS.1 - 5, 7 - 8, 10 - 12, 16 - 29, 33 - 38, 47 - 48, 50 - 57 AND 80 - 86 / DATE OF HEARING : 22 . 12 .2015 / DATE OF PRONOUNCEMENT: 30 .12 .2015 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT BUNCH OF APPEAL S FILED BY THE REVENUE RELATING TO DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDER S OF CIT (A), RELATING TO DIFFERENT ASSESSMENT YEAR S MENTIONED THEREIN . ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 5 2. IN ALL THESE APPEALS FILED BY THE R EVENUE , THE PRELIMINARY ISSUE RAISED IS THE TAX EFFECT INVOLVED IN INDIVIDUAL APPEALS NOT EXCEEDING RS.10 LAKHS , CONSEQUENT TO THE CIRCULAR ISSUED BY CBDT DATED 10.12.2015 . IN CONSULTATION WITH THE MEMBERS OF BAR AND THE LEARNED DEPARTMENTAL REPRESENTATIV ES FOR THE REVENUE , ISSUE / SERVICE OF INDIVIDUAL NOTICES OF HEARING HAVE BEEN DISP ENSED WITH AND THE NOTICES ARE ONLY THROUGH NOTICE BOARD , SINCE THE TAX EFFECT IN THE ABOVE SAID APPEALS FILED BY THE REVENUE WAS BELOW RS.10 LAKHS . ALL THE ABOVE SAID APPE ALS INVOLVING THE PRELIMINARY ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AT THE OUTSET POINTED OUT THAT THE TAX EFFECT IN ALL THE APPEALS IS BELOW THE LIMIT OF RS.10 LAKHS AND CONSEQUENTLY, THE APPEALS FILED BY THE REVENUE ARE TO BE DISMISSED, IN VIEW OF THE CBDTS CIRCULAR NO.21/2015, DATED 10.12.2015, WHERE IT HAS BEEN ANNOUNCED THAT SUBJECT TO CERTAIN INSTRUCTIONS, WHICH ARE NOT RELEVANT TO THE PRESENT CASE, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE TRIBUNAL, UNLESS THE TAX EFFECT EXCLUDING INTEREST EXCEEDS RS.10 LAKHS. IT IS FURTHER PROVIDED VIDE THE SAID CIRCULAR ITSELF THAT THE SA ID LIMIT WOULD BE APPLICABLE NOT ONLY TO ALL FUTURE TAX LITIGATIONS BUT EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN THE APPEALS DOES NOT EXCEED RS.10 LAKHS AND THE SAME SHALL NOT BE PRESSED OR WITHDRAWN. 4. THE LEARNED DEPARTMENTAL REPRESENTAT IVE FOR THE REVENUE FAIRLY AGREED TO THE CONTENTION RAISED BY THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE. IN THE APPEALS FILED BY THE REVENUE WHERE NONE APPEARED, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE FAIRLY CONCEDED THAT THE TAX EFFECT IN THOSE CASES ARE ALSO BELOW RS.10 LAKHS. ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 6 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ARISING IN THE PRESENT BUNCH OF APPEALS IS IN RELATION TO THE ADDITIONS, WHEREIN THE TAX EFFECT IN EACH OF THE YEAR IS LESS TH AN RS.10 LAKHS. IN THIS BACKGROUND, WE HAVE TO CONSIDER THE CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT. THE CBDT VIDE THE SAID CIRCULAR HAS ANNOUNCED THAT SUBJECT TO CERTAIN EXCEPTIONS, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE TRIBUNAL, WHERE THE TAX EFFECT EXCLUDING INTEREST DOES NOT EXCEED RS.10 LAKHS. THE SAID INSTRUCTIONS ARE MADE APPLICABLE NOT ONLY TO THE FUTURE APPEALS TO BE FILED BY THE REVENUE BUT EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN EACH OF THE APPEAL DOES NOT EXCEED RS.10 LAKHS, THE SAME ARE INSTRUCTED NOT TO BE PRESSED OR TO BE WITHDRAWN BY THE REVENUE. IN VIEW THEREOF, WHERE AN APPEAL IS PENDING BEFORE THE TRIBUNAL, IRRESPECTIVE OF THE YEAR TO WHICH IT RELATES, THE SAID INSTRU CTIONS OF THE CBDT WOULD BE APPLICABLE AND THE APPEALS OF THE REVENUE PENDING BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS WOULD BECOME NULLITY. THE RELEVANT EXTRACT OF THE CIRCULAR IS AS UNDER: - RELEVANT EXTRACT OF THE CIRCULAR IS AS UNDER: - 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN UNDER: - S NO APPEALS IN INCOME - TAX MATTERS MONETARY LIMIT (IN RS.) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/ - 2 BEFORE HIGH COURT 20,00,000/ - 3 BEFORE SUPREME COURT 25,00,00 0/ - IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERENCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER REFERRED T O AS DISPUTED ISSUES). HOWEVER, THE TAX WILL NOT INCLUDE ANY INTEREST THEREON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUTE, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT . IN CASES WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE NOTIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENALTY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEALED AGAINS T. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSMENT. IF, IN THE CASE OF AN ASSESSEE, THE 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 THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 7 OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OF APPELLATE AUTH ORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT OF ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S) , IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN CASE WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 6. THE CBD T HAS FURTHER CLARIFIED THAT IN CASE THE DISPUTED ISSUE ARISES IN MORE THAN ONE ASSESSMENT YEAR, THEN THE APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUE EXCEEDS THE MONETARY LIMIT SP ECIFIED IN PARA 3 I.E. RS.10 LAKHS BEFORE THE TRIBUNAL. IT IS FURTHER DIRECTED THAT HENCEFORTH, THE APPEALS CAN BE FILED BY THE REVENUE ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HI GH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, THEN APPEAL SHALL BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR, EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIM ITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, THEN EACH ASSESSEE SHALL BE DEALT WITH SE PARATELY. IT IS ALSO PROVIDED FURTHER VIDE PARAS 6 AND 7 THAT WHERE THE APPEAL BEFORE THE TRIBUNAL WAS NOT FILED ONLY ON ACCOUNT OF TAX EFFECT BEING LESS THAN SPECIFIED MONETARY LIMIT, THEN THE INCOME - TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN A PPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. THE CBDT HAS FURTHER VID E PARA 8 SPECIFIED THE ISSUE WHICH SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED. FURTHER, THE SPECIFIED MONETARY LIMITS AS PER PARA 9 WOULD NOT APPLY TO WRIT MATTERS AND DIRECT TAX M ATTERS OTHER THAN INCOME TAX AND ALSO IS NOT APPLICABLE TO THE APPEALS WERE TAX EFFECT IS NOT QUANTIFIABLE OR NOT ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 8 INVOLVED, SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE ACT. IN SUCH CASES, THE DECISION TO FILE AN APP EAL IS TO BE TAKEN ON THE MERITS OF A PARTICULARS CASE. THE PARAS 6 TO 9 OF THE CIRCULAR READ AS UNDER: - 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A COURT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFECT BEING LESS THAN THE MONETARY LIMIT SPECIFIED AB OVE, THE COMMISSIONER OF INCOME - TAX SHALL SPECIFICALLY RECORD THAT EVEN THOUGH THE DECISION IS NOT ACCEPTABLE, APPEAL IS NOT BEING FILED ONLY ON THE CONSIDERATION THAT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN THIS INSTRUCTION. IN SUCH CASES, THERE WILL BE NO PRESUMPTION THAT THE INCOME - TAX DEPARTMENT HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUES. THE INCOME - TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIMED RELIEF FROM THE TRIBUNAL OR THE COURT ONLY ON THE GROUND THAT THE DEPARTMENT HAS IMPLICITLY ACCEPTED THE DECISION OF THE TRIBUNAL OR COURT IN THE CASE OF THE ASSESSEE FOR ANY OTHER ASSESSMENT YEAR OR IN THE CASE OF ANY OTHER ASSESSEE F OR THE SAME OR ANY OTHER ASSESSMENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. THE DEPARTMENTAL REPRESENTATIVES/COUNSELS MUST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEING LESS THAN THE SPECIFIED MONETARY LIMIT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE DECISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON T HE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE ANY PRECEDENT VALUE. AS THE EVIDENCE OF NOT FILING APPEAL DUE TO THIS INSTRUCTION MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN THE OFFICE OF CSIT MUST BE MAINTAINED IN A SYSTEMIC MANNER FO R EASY RETRIEVAL. 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: ( A ) WHERE THE CONSTITUTIO NAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR ( B ) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR ( C ) WHERE REVENUE AUDIT OBJECT IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR ( D ) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS / BANK ACCOUNTS. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHAL L CONTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF STATUTE & RULES. FURTHER, FILING OF APPEAL IN CASES OF INCOME TAX, WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A O F THE IT ACT, 1961, SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABOVE AND DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 7. THE RETROSPECTIVE OPERATION OF THE INSTRUCTIONS TO PENDING APPEALS IS PROVIDED IN PARA 10 OF THE CIRCULAR, WHICH READS AS UNDER: - 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 WITHDR AWN / NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. ITA NO S. 1478 /PN/201 4 PALLAVI SATISH PATIL & ORS 9 8. IN VIEW OF THE ABOVE SAID INSTRUCTIONS OF CBDT IN ALL THE APPEALS WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS, THE APPEALS FILED BY THE REVENUE, WHICH ARE PENDING BEFORE THE TRIBUNAL ARE NOT TO BE PRESSED OR WITHDRAWN BY THE REVENUE. SINCE THE TAX EFFECT IN THE PRESENT APPEALS FILED BY THE REVENUE IS ADMITTEDLY LESS THAN RS.10 LAKHS IN EACH CASE , THEREFORE, IN VIEW OF THE INSTRUCTIONS OF CBDT AND THE ENTIRETY OF FACTS, WE DISMISS THE APPEALS FILED BY THE REVENUE AS NOT MAINTAINABLE. 9. IN THE RESULT, ALL THE APPEAL S OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 30 TH DAY DECEMBER, 201 5. SD/ - SD/ - (PRADIP KUMAR KEDIA) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 30 TH DECEMBER , 2015. GCVSR GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CONCERNED CIT (A) ; 4. / THE CONCERNED CIT , 5. , , / DR B , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE
