Income-tax Officer, Ward - 2(3), Pune V. Vinayak Sorte, (L/H of Smt. Krishnabai D. Sorte), Pune

ITA 1818/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4073 (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
• 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 . / ITA NO.1818/PUN/2017 / ASSESSMENT YEAR : 2008-09 THE INCOME TAX OFFICER, WARD 2(3), PUNE. . / APPELLANT V/S SHRI VINAYAK SORTE L/H OF LATE SMT. KRISHNABAI D. SORTE, S.NO.66, SANGAMWADI, KHADKI, PUNE 411003. PAN : BGTPS8859M . / RESPONDENT . / ITA NO.1819/PUN/2017 / ASSESSMENT YEAR : 2008-09 THE INCOME TAX OFFICER, WARD 2(3), PUNE. . / APPELLANT V/S SHRI VILAS N. SORTE, S.NO.66, SANGAMWADI, KHADKI, PUNE 411003. PAN : BFVPS7249E. . / RESPONDENT REVENUE BY : SHRI SHASHANK DEOGADKAR. ASSESSEE BY : NONE / ORDER PER SUSHMA CHOWLA : THESE TWO APPEALS FILED BY REVENUE ARE AGAINST RESPECTIVE ORDER/S OF COMMISSIONER OF INCOME TAX (APPEALS) 3, RELATI NG TO THE / DATE OF HEARING : 14.08.2019 / DATE OF PRONOUNCEMENT: 19.08.2019 2 ITA 1818 & 1819/PUN/2017 ASSESSMENT YEAR 2008-09 AGAINST RESPECTIVE ORDER/S P ASSED UNDER DIFFERENT SECTION/S OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. THESE TWO APPEALS FILED BY THE REVENUE RELATING TO DIFFE RENT 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. 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. 3 ITA 1818 & 1819/PUN/2017 7. IN THE RESULT, BOTH 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 #$%&'('% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. 5. 6. THE CIT(A)-3, PUNE. THE PR.CIT-2, PUNE. '#$ %%&',) &', / DR, ITAT, B PUNE; $*+,/ GUARD FILE. / BY ORDER // TRUE COPY // -./%0&1 / SR. PRIVATE SECRETARY ) &', / ITAT, PUNE.