Income Tax Officer, Hardoi V. M/s. Sahkari Ganna Vikas Samiti Rupapur, Hardoi

ITA 194/LKW/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78471 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-04-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 02-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 194 , 195 , 199 /LKW/201 3 ASSESSMENT YEAR S : 2004 - 05 , 2007 - 08 & 2008 - 09 INCOME TAX OFFIC ER HARDOI V. M/S SAHKARI GANNA VIKAS SAMITI RUPAPUR HARDOI PAN:AAWFS0887P (APPELLANT) (RESPONDENT) ITA NO. 198 /LKW/2013 ASSESSMENT YEARS: 2007 - 08 INCOME TAX OFFICER HARDOI V. M/S SAHKARI GANNA VIKAS SAMITI LTD. HARDOI PAN:AAEFT5969R (APP ELLANT) (RESPONDENT) ITA NO. 200 /LKW/2013 ASSESSMENT YEARS: 200 8 - 0 9 INCOME TAX OFFICER HARDOI V. M/S SAHKARI GANNA VIKAS SAMITI (GATE) HARDOI PAN:AAEFT5969R (APPELLANT) (RESPONDENT) ITA NO. 201 /LKW/2013 ASSESSMENT YEARS: 2007 - 08 INCO ME TAX OFFICER HARDOI V. M/S SAHKARI GANNA VIKAS SAMITI LTD. GROVERS, HARDOI PAN:AAACZ1876A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. ALOK MITRA, D.R. RESPONDENT BY: SHRI. SHUBHAM RASTOGI, C.A. DATE OF HEARING: 10.04 .2014 DATE OF PRONOUNCEME NT: 11.04.2014 PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : O R D E R PER BENCH : TH ESE APPEAL S ARE PREFERRED BY THE REVENUE AGAINST THE COMMON ORDER OF THE LD. CIT(A) . 2. AT THE VERY OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE HAS S UBMITTED THAT THE TAX EFFECT INVOLVED IN TH ESE APPEAL S IS LESS THAN THE PRESCRIBED MONETARY LIMIT, THEREFORE, THE DEPARTMENT OUGHT NOT TO HAVE FILED TH E S E APPEAL S IN VIEW OF THE INSTRUCTIONS ISSUED BY C.B.D.T. 1 . THE LEARNED D. R. DID NOT CONTROVERT THE ABOVE FACT. 2 . IT IS NOTICED THAT SECTION 268A OF THE ACT HAS BEEN INSERTED BY THE FINANCE ACT, 2008 W ITH RETROSPECTIVE EFFECT FROM 1.4.1999 . THE PROVISIONS CONTAINED IN SECTION 268A READ AS UNDER: - 268A. (1) THE BOARD MAY, FROM TIME TO TIME, ISSUE ORDERS, INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME - TAX AUTHORITIES, FIX ING SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PURPOSE OF REGULATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME - TAX AUTHORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISS UED UNDER SUB - SECTION (1), AN INCOME - TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSUE IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR, IT SHALL NOT PRECLUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENC E ON THE SAME ISSUE IN THE CASE OF (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION FOR REFERENCE HAS BEEN FILED BY AN INCOME - TAX AUTHORITY PURSUANT TO THE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECTION (1), IT SHALL NOT BE LAWFUL FOR AN ASSESSEE, BEING A PARTY IN ANY APPEAL OR REFERENCE, TO CONTEND THAT THE INCOME - TAX AUTHORITY HAS ACQUIESCED IN THE DECISION ON THE D ISPUTED ISSUE BY NOT FILING AN APPEAL OR APPLICATION FOR REFERENCE IN ANY CASE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH APPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECTION (1) AND THE CIRCUMST ANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER, INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILING AN APPEAL OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB - SECTION (1) AND THE PROVISIONS OF SUB - SECTIONS (2), (3) AND (4) SHALL APPLY ACCORDINGLY. ] 3 . IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTION OR DIRECTIONS ISSUED TO THE I NCOME - TAX A UTHORITIES ARE BINDING ON TH OSE AUTHORITIES, THEREFORE, THE DEPARTMENT OUGHT NOT TO HAVE FILED TH ESE APPEAL S IN VIEW OF THE PROVISIONS OF SECTION 268A OF THE ACT , SINCE THE TAX EFFECT IN THE INSTANT CASE S IS LESS THAN THE AMOUNT PRESC RIBED FOR NOT FILING THE APPEAL. ACCORDINGLY, TH E SE APPEAL S ARE DISMISSED. 4 . IN THE RESULT, THE APPEAL S OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.4.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11.4.2014 JJ: 1004 COPY FORW ARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )