Income Tax Officer-(Exeption), Lucknow V. M/s Kamla Nehru Memorial Trust, Sultanpur

ITA 154/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1134 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH TIWARI
• Assessee Lawyers: K R RASTOGI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER ITA NO. 154/LKW/2017 ASSESSMENT YEAR: 2007 - 08 INCOME TAX OFFICER (EXEMPTIONS) LUCKNOW V. M/S KAMLA NEHRU MEMORIAL TRUST LAL DIGGI, CIVIL LINES SULTANPUR PAN: AAATK8307N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RAJESH TIWARI, D.R. RESPONDENT BY: SHRI K.R. RASTOGI, C.A. DATE OF HEARING: 13 02 2018 DATE OF PRONOUNCEMENT: 16 02 2018 O R D E R THIS APPEAL IS PREFERRED BY THE RE VENUE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10 LA KHS, THEREFORE, THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VI EW OF THE CIRCULAR OF THE CBDT BEARING NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015 , IN WHICH THE CBDT HAS TAKEN A DECISION TO WITHDRAW ALL THE APPEALS FILED BY THE REVENUE , IN WHICH TAX EFFECT INVOLVED IS LESS THAN RS.10 LA KHS . THOUGH THE REVENUE WAS DIRECTE D BY THE BOARD TO WITHDRAW THIS APPEAL , BUT NO STEPS HAVE BEEN TAKEN BY THE REVENUE TILL DATE. WE ARE , THEREFORE, OF THE VIEW THAT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN THE LIGHT OF THE AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT MAINTAINABLE. 3 . IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ITA NO.154/LKW/2017 : - 2 - : ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION ED PAGE. SD/ - [ S UNIL KUMAR Y ADAV ] JUDICIAL MEMBER DATED: 16 TH FEBRUARY , 201 8 JJ: 1 302 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR