Income-tax Officer, Ward - 2(3), Pune V. Smt. Shraddha Harish Nikam, Pune

ITA 1815/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5260 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B C MALAKAR
• Keywords: Retrospective amendment; Tax effect

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM SL. NO. ITA NO. NAME OF THE APPELLANT NAME OF THE RESPONDENT ASST. YEAR 1 1809/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI ABHISHEK PRABHAKAR NIKAM, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7253A 2008- 09 2 1811/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI PRABHAKAR SADASHIV NIKAM, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN9698D 2008- 09 3 1815/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SMT. SHRADDHA HARISH NIKAM, SANGAMWADI, KHADKI, PUNE 411003. PAN : AETPN0824L 2008- 09 4 1816/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SMT. MANGALA PRABHAKAR NIKAM, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7254H 2008- 09 5 1817/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI HARISH PRABHAKAR NIKAM, SANGAMWADI, KHADKI, PUNE 411003. PAN : ADTPN0900G 2008- 09 6 1840/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI PRASAD VIJAY NIKAM, S.NO.68/2, CHANDRAMA BUNGLOW, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7190Q 2008- 09 7 1842/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI AJINKYA VIJAY NIKAM, S.NO.68/2, CHANDRAMA BUNGLOW, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7208M 2008- 09 8 1844/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI SUBHASH SADASHIV NIKAM, S.NO.68/2, CHANDRAMA BUNGLOW, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7191R 2008- 09 2 ITA 1809/PUN/2017 & ORS ABHISHEK P. NIKAM & ORS. 9 1845/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI ROHIT SUBHASH NIKAM, S.NO.68/2, CHANDRAMA BUNGLOW, SANGAMWADI, KHADKI, PUNE 411003. PAN : AHJPN1715F 2008- 09 10 1846/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI VIKRAM SUBHASH NIKAM, S.NO.68/2, CHANDRAMA BUNGLOW, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7184E 2008- 09 11 1848/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI ANIL SADASHIV NIKAM, S.NO.68/2, CHANDRAMA BUNGLOW, SANGAMWADI, KHADKI, PUNE 411003. PAN : AERPN4168D 2008- 09 REVENUE BY : SHRI SHASHANK DEOGADKAR. ASSESSEE BY : SHRI B.C. MALAKAR. / ORDER PER SUSHMA CHOWLA : THIS BUNCH OF ELEVEN APPEALS FILED BY REVENUE ARE AGAINST RESPECTIVE ORDER/S OF COMMISSIONER OF INCOME TAX (APPEALS) 3, RELATING TO THE ASSESSMENT YEAR 2008-09 AGAINST RESPE CTIVE ORDER/S PASSED UNDER DIFFERENT SECTION/S OF THE INCOME-TAX ACT, 1 961 (IN SHORT THE ACT). 2. THIS BUNCH OF APPEALS FILED BY THE REVENUE RELATING TO D IFFERENT ASSESSEES ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX HAS FILED LETTER/ S WITHDRAWING THE APPEALS FILED BY REVENUE BECAUSE OF LOW TAX EFFECT. / DATE OF HEARING : 13.08.2019 / DATE OF PRONOUNCEMENT: 19.08.2019 3 ITA 1809/PUN/2017 & ORS ABHISHEK P. NIKAM & ORS. WE PROCEED TO DECIDE THE PRESENT APPEALS BECAUSE OF LO W TAX EFFECT AFTER HEARING BOTH THE LEARNED DEPARTMENTAL REPRESENTA TIVE AND LEARNED AUTHORISED REPRESENTATIVE. 4. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPAR TMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEALS IS STATED TO BE BELOW THE MONET ARY LIMIT OF 20.00 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA). 5. WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEALS, THIS BUNCH OF APPEALS ARE DEEMED TO BE WITHDRAWN /NOT PRESSED AS THEIR FILING IS IN CONTRAVENTION OF THE CBDT CIRCU LAR DATED 11.07.2018 (SUPRA). 6. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11 .07.2018 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSE D AS WITHDRAWN/NOT PRESSED. 7. IN THE RESULT, ALL THE APPEALS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 19 TH DAY OF AUGUST, 2019. SD/- SD/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER PUNE; DATED : 19 TH AUGUST, 2019. YAMINI 4 ITA 1809/PUN/2017 & ORS ABHISHEK P. NIKAM & ORS. !'!# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. 5. 6. THE CIT(A)-3, PUNE. THE PR.CIT-2, PUNE. !'##$%, $%, / DR, ITAT, B PUNE; ')*+/ GUARD FILE. / BY ORDER // TRUE COPY // ,-.#/$0 / SR. PRIVATE SECRETARY $%, / ITAT, PUNE.