I.T.O., Muzaffarpur V. Sri Arun Kumar, Muzaffarpur

ITA 231/PAT/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9649 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2017
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-10-2013
• Court: TRIBUNAL
• Department Lawyers: T VARKEY JUDIC IA L M EMBER
• Assessee Lawyers: SUPRIYA BISWAS DR SHRI S K
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH:P ATNA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 231/PAT/2013 ASSESSMENT YEAR:2009-10 INCOME-TAX OFFICER, WD-1(1), MUZAFFARPUR / V/S . SHRI ARUN KUMAR, PROP. M/S. GLOBE INTERNATIONAL, GOLA BANDH ROAD, MUZAFFARPUR- 842005 PAN: AFMPK3293C /APPELLANT .. /RESPONDENT & C.O. NO.14/PAT/2013 IN ITA NO. 231/PAT/2013 ASSESSMENT YEAR:2009-10 SHRI ARUN KUMAR / V/S . INCOME-TAX OFFICER, WD-1(1), MUZAFFARPUR CROSS OBJECTOR .. /RESPONDENT BY REVENUE SHRI SUPRIYA BISWAS, DR BY ASSESSEE SHRI S. K. NARAYAN, ADVOCATE /DATE OF HEARING 04-04-2017 /DATE OF PRONOUNCEMENT 04-04-2017 /O R D E R PER BENCH: THIS APPEAL FILED BY THE REVENUE AND CROSS OBJEC TION FILED BY THE ASSESSEE ARE ARISING OUT OF ORDER OF COMMISSIONER OF INCOME-TAX-1, PATNA DATED 19-08-2013 FOR AY 2009-10. SINCE BOTH THE APPEAL AND THE CROSS OBJECTION HAVE BEEN HEARD TOGETHER, WE DISPOSE OF THE SAME BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CON VENIENCE. 3. AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN THIS CASE FILED BY THE REVENUE IS BELOW THE LIMIT OF RS. 10,00,000/- FIXED BY THE CBDT VIDE CIRCULAR NO.21 OF 2015, DATED 10.12.2015, FOR NOT FILING APPEALS BEFORE THE TRIBU NAL. THERE ARE CERTAIN EXCEPTIONS CARVED 2 ITA NO. 231/PAT/2013 & CO 14/PAT/2013 SHRI ARUN KUMAR, AY 2009-10 OUT IN THE SAID CIRCULAR BUT LD. DR COULD NOT POINT OUT THAT THIS APPEAL FALLS UNDER ANY OF THE EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. IN THESE CIRCUMSTANCES, THIS APPEAL FILED BY THE REVENUE STANDS DISMISSED IN LIMINE ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, WE OBSERVE T HAT IN CASE THE DEPARTMENT IS OF THE OPINION THAT IT IS NOT HIT BY THE CBDT CIRCULAR (SUPRA), THEN IT IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION BE FORE THE TRIBUNAL. 4. THE CROSS OBJECTION FILED BY ASSESSEE IS IN SUP PORT OF THE ORDER OF LD. CIT(A). HENCE, IT IS TREATED AS INFRUCTUOUS AND THEREFORE, THE SAME IS DISMISSED BEING INFRUCTUOUS. 5. IN THE RESULT, BOTH THE APPEALS OF REVENUE AS WE LL AS ASSESSEE STAND DISMISSED. ORDER IS PRONOUNCED IN OPEN COURT. SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 4TH APRIL, 2017 JD. SR. PS / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. ! $$ , / DR, ITAT, PATNA 6. & / GUARD FILE. BY ORD ER/ , ASSISTANT REGI STRAR, ITAT, PATNA,