ACIT,CHANDRAPUR CIRCLE, Chandrapur V. SHRI DINESH ISHWARCHAND GOYAL,

ITA 184/NAG/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1495 (ITAT-NAGPUR)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 03-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D RAVI KUMAR
• Keywords: Retrospective amendment; Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. S.NO. ITA NO. ASSTT. YEAR. APPELLANT RESPONDENT. 1. 184/NAG/2015 2008 - 09 ACIT, CHANDRAPUR CIRCLE, CHANDRAPUR. DINESH ISHWRCHAND GOYAL, CHANDRAPUR. 2. 61/NAG/2015 2008 - 09 ITO, WARD - 1, YAVATMAL. SACHINDRA BHAURAO BOGAWAR, PANDHARKAWADA. 3. 469/NAG/2014 2008 - 09 ITO, WARD - 1, AMRAVATI. MAHESHKUMAR KIMATRAM ADVANI. 4. 51/NAG/2015 2010 - 11 ITO, WARD - 4(4), NAGPUR. VIVEKANAND NAGARI SAHAKARI PRATYAK SANSTHA MARYADIT NAGPUR. 5,6,7. 226,227&228/NAG/ 2015 2008 - 09, 2009 - 10. 2010 - 11. ITO (TDS), WARD - 1(4), NAGPUR. BLOCK DEVELOPMENT OFFICER, PANCHYAT SAMITI, BABHULGAON 8. 97/NA G/2015 2010 - 11 ITO, WARD - 1(1), NAGPUR. M/S AIR DEVELOPERS, NAGPUR. 9. 294/NAG/2015 2010 - 11 ITO, WARD - 3, AKOLA. POKARMAL UMASHANKAR, AKOLA. 10. 214/NAG/2015 2008 - 09 ITO, WARD - 4(1), NAGPUR. OMPRAKASH INDERCHAND AGRAWAL, DHAMANGAON RLY. 11. 219/NAG/2015 2007 - 08 ITO (EXEMPTION)2 NAGPUR. M/S THE MAHARASHTRA INSTITUTE OF RURAL DEVELOPMENT. APPELLANT BY : SHRI D. RAVI KUMAR. RESPONDENT S BY : NONE IN SR.NO. 1 TO 7 SHRI K.P. DEWANI IN SR. NO.8 SHRI P.K. LOHIYA IN SR. NO. 9 SHRI C.N. RATHI IN SR. NO. 10 SHRI SANJAY THAKAR IN SR. NO. 11. 2 DATE OF HEARING : 28 - 12 - 2015. DATE OF PRONOUNCEMENT : 28 TH DEC., 2015. O R D E R PER BENCH: THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF LEARNED CIT(APPEALS) , NAGPUR. 2. AT THE THRESHOLD IT IS NOTED THAT THE TAX EFFECT IN THESE CASES A RE BELOW THE LIMIT FIXED BY THE CBDT FOR FILING APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL VIDE CBDT CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015. IN THE SAID CIRCULAR IT HAS BEEN SPECIFIED THAT THE CIRCULAR WOULD HAVE RETROSPECTIVE EFFECT AND THE REVENUE WOULD NOT PRESS AND WOULD WITHDRAW SUCH APPEALS. THERE ARE CERTAIN EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. LEARNED D.R. COULD NOT POINT OUT THAT ANY OF THESE CASES ATTRACT THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR. IN THESE CIRCUMSTANCES, IN THE LI GHT OF THE ABOVE SAID CBDT CIRCULAR, THESE APPEALS ARE DISMISSED ON ACCOUNT OF TAX EFFECT IN LIMINE. 3. IN THE RESULT, ALL THESE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF DEC., 2015. SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR, DATED: 28 TH DEC., 2015. 3 COPY FORWARDED TO : 1. 2. ITO/ A.C.I.T. , 3. COMMISSIONER OF INCOME - TAX - , NAGPUR. 4. CIT(APPEALS) - , NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE.