ITO, Mandi Gobindgarh V. Sh. Harinder Singh, Mandi Gobindgarh

ITA 147/CHANDI/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2555 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 04-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT & MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 711/CHD/2015 ASSESSMENT YEAR 2009-10 THE DCIT, VS. M/S COMPETENT SYNERGIES PVT LTD. CIRCLE 6(1), MOHALI MOHALI PAN NO. AAACC6026B ITA NO. 147/CHD/2014 ASSESSMENT YEAR 2008-09 THE ITO, WARD-I, VS. SH. HARINDER SINGH, MANDI GOBINDGARH MANDI GOBINDGARH PAN NO. BBEPS3650Q (APPELLANT) (RESPONDENT) APPELLANT BY : SH MANJIT SINGH RESPONDENT BY : 1) SH. RAVI PRABHAKAR 2) SH. TEJ MOHAN SINGH 3) SH. VINEET AGGARWAL DATE OF HEARING : 21.01.2016 DATE OF PRONOUNCEMENT : 22.01.2016 . ORDER PER ANNAPURNA MEHROTRA THESE FOUR APPEALS FILED BY THE REVENUE FOR DIFFERE NT ASSESSMENT YEARS WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY T HIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES. IT IS ADMITTED FACT THAT IN EACH APPEAL TITLED HEREIN ABOVE THE TA X EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LAKHS. THUS, IN VIEW OF C IRCULAR NO. 21/2015 DATED 10.12.2015, F.NO. 279/MISC.142/2007-ITJ(PT), GOVERN MENT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF DIRECT TAXES, THE INSTANT APPEALS DESERVES TO BE TREATED AS WITHDRAWN / NOT P RESSED. VIDE PARA 10 OF THE ABOVE INSTRUCTIONS, THE CBDT HAS CLARIFIED THAT THI S INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH IN ITAT. THE CBDT HAS FURTHER CLARIFIED THAT THE PENDING APP EALS BEFORE THE TRIBUNAL BELOW THE SPECIFIED TAX LIMITS I.E. RS. 10 LAKHS MA Y BE WITHDRAWN / NOT PRESSED BY THE REVENUE. IT IS ALSO OBSERVED THAT THE ISSUE INVOLVED IN THESE APPEALS ARE NOT COVERED BY PARA 8 (EXCEPTIONS) OF THE ABOVE INS TRUCTIONS. ACCORDINGLY, THE APPEALS FILED BY THE REVENUE ARE TREATED AS WITHDRA WN / NOT PRESSED. 3. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.01.2016 SD/- SD/- (H.L. KARWA) (ANNAPURNA MEHROTRA) VICE PRESIDENT ACCOUNTANT MEMBER RKK 22 ND JANUARY, 2016 DATED : COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR