ITO., Ward-13(4), Hyderabad V. Dr Chandramma, R.R.Dist

ITA 1631/HYD/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3003 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 09-02-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 22-10-2014
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Assessee Lawyers: S RAMA RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ES A , HYDERABAD BEFORE S HRI D . MA NMOHAN , VICE PRESIDENT AND SHRI S . RI F A UR RAHMAN , ACCOUNTANT MEMBER I.T.A. NO. 1 631 /H YD /20 14 ASSESSMENT YEAR : 1997 - 98 THE INCOME TAX OFFICER, WARD - 13 ( 4 ), HYDERAB AD VS DR. CHANDRAMMA, GHATKESAR, RANGA REDDY DIST., [PAN: NOT AVAILABLE ] (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI M . SITARAM , DR FOR ASSESSEE : SHRI S. RAMA RAO, AR DATE OF HEARING : 0 9 - 0 2 - 201 6 DATE OF PRONOUNCEMENT : 09 - 0 2 - 201 6 O R D E R PER D. MANMOHAN, VICE - PRESIDENT: THIS APPEAL IS FILED AT THE INSTANCE OF THE REVENUE AND IT PERTAINS TO THE AY. 1997 - 98. AT THE TIME OF HEARING, LD. DR SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS. 10 LAKHS AND HENCE, CIRCULAR ISS UED BY CBDT VIDE NO.21/2015 DATED 10 TH DECEMBER, 2015, BEARING F.NO.279/ - MISC.142/2007 - ITI(PT) IS APPLICABLE. HOWEVER, IT WAS SUBMITTED THAT THE ASSESSING OFFICER (AO) HAS TO FILE A PETITION FOR SEEKING PERMISSION TO WITHDRAW ITS CASE AND THEREFORE, REQU ESTED FOR ADJOURNMENT. I.T.A. NO. 1 6 31 / HYD / 20 14 DR. CHANDRAMMA : - 2 - : 2. IT IS NOT IN DISPUTE THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS. 10 LAKHS IN WHICH EVENT, THE CIRCULAR ISSUED BY THE CBDT IS BINDING ON THE REVENUE AND IT IS THE DUTY OF THE DR TO SEEK PERMISSION FOR WITHDRAWAL OF THE APP EAL INSTEAD OF WAITING FOR THE FORMAL LETTER FROM THE CONCERNED AO. WE HAVE ALREADY DISPOSED OF NUMBER OF CASES ON THIS MATTER, WHEREIN THE CIRCULAR ISSUED BY THE CBDT HAS BEEN CONSIDERED , T O HOLD THAT THE APPEALS FILED BY THE REVENUE DESERVES TO BE DISMI SSED AS WITHDRAWN WHEREVER THE TAX EFFECT IS LESS THAN RS. 10 LAKHS. F OR THE SAKE OF CONVENIENCE, WE EXTRACT THE RELEVANT PORTION OF THE ORDER PASSED BY THE ITAT HYDERABAD BENCH IN THE CASE OF SHRI RAJESH YADAV PASHAM, IN ITA NO. 1379/HYD/2015 DT. 02 - 02 - 2 016. 3.THE LEGISLATURE IN ITS WISDOM HAS INTRODUCED S.268A OF THE INCOME TAX ACT,1961, WHEREBY THE BOARD IS EMPOWERED TO ISSUE ORDERS/INSTRUCTIONS/DIRECTIONS TO THE INCOME - TAX AUTHORITIES, FIXING THE MONETARY LIMITS FOR THE PURPOSE OF REGULATING THE F ILING OF APPEALS. IN THE LIGHT OF THE CIRCULAR DATED 10.12.2015, ISSUED BY THE CBDT IN EXERCISE OF THE POWERS CONFERRED IN IT BY SUBSECTION (1) OF S.268A, WE ARE OF THE VIEW THAT THE APPEAL FILED HEREIN SHOULD NOT HAVE BEEN PRESSED BY THE REVENUE. THE LEA RNED DEPARTMENTAL REPRESENTATIVE FAIRLY ADMITTED THAT THE REVENUE EFFECT IN THIS APPEAL IS LESS THAN THE LIMIT PRESCRIBED IN PARA - 3 OF THE ABOVE CIRCULAR ISSUED BY THE CBDT. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE, WE DISMISS THE APPEAL OF THE REVE NUE AS WITHDRAWN/NOT PRESSED, AS PRONOUNCED IN THE OPEN COURT. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE, WE DISMISS THE APPEAL FILED BY THE REVENUE. PRONOUNCE D ACCORDINGLY IN THE OPEN COURT SD/ - SD/ - ( S. RIFAUR RAHMAN ) ( D. MANMOHAN ) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED 09 - 02 - 2016 TNMM I.T.A. NO. 1 6 31 / HYD / 20 14 DR. CHANDRAMMA : - 3 - : COPY TO : 1. INCOME TAX OFFICER, WARD - 13 ( 4 ), HYDERABAD. 2 . DR. CHANDRAMMA, L/R. OF LATE S. PRASANGI RAO, H.NO. 1 - 113/4, GOK RI NURSING HOME, BALAGI NAGAR, GHATKESAR, RANGA REDDY DIST. 3 . CIT ( APPEAL S ) - V , HYDERABAD. 4. THE CIT - I , HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.