Income Tax Officer-5(2), Lucknow V. Shri Om Prakash, Lucknow

ITA 264/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4319 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-07-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 13-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD JUDICIAL MEMBER ITA NO.264/LKW/2016 SHRI OM PRAKASH B-304, ARIF APARTMENT, RBL, ROAD, NEW HYDERABAD, LUCKNOW 226006 PAN ADKPP 3061 D VS INCOME TAX OFFICER - 5(2), RANGE-5, LUCKNOW (RESPONDENT) (APPELLANT) SHRI AMIT NIGAM, DR APPELLANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY 25 /0 7 /201 6 DATE OF HEARING 27/07/2016 DATE OF PRONOUNCEMENT O R D E R PER: MAHAVIR PRASAD, JM. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE CO MMON ORDER OF LD. CIT(A)-II, LUCKNOW. DURING THE COURSE OF HEARING, L D. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE CIRCULAR OF THE CBDT BEARING NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015 IN WHICH THE CBDT HAS TAKEN A DECISION TO WITHDRAW ALL THE APPEALS FILED BY THE R EVENUE IN WHICH TAX EFFECT INVOLVED IS LESS THAN RS.10 LAC, WITH THE SUBMISSIO N THAT IN THE LIGHT OF THE CIRCULAR/INSTRUCTION THESE APPEALS OF THE REVENUE B E DISMISSED. 2. ON A CAREFUL PERUSAL OF THE GROUNDS OF APPEAL, R AISED IN THIS APPEAL, WE FIND THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10 LAC THEREFORE, THIS APPEAL OF THE REVENUE IS NOT MAINTA INABLE IN VIEW OF THE AFORESAID CIRCULAR OF CBDT. THOUGH THE REVENUE WAS DIRECTED BY THE BOARD TO WITHDRAW THIS APPEAL BUT NO STEPS HAVE BEEN TAKE N BY THE REVENUE TILL 2 DATE. WE, THEREFORE, ARE OF THE VIEW THAT THIS APP EAL OF THE REVENUE IS NOT MAINTAINABLE IN THE LIGHT OF THE AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. SD/- SD/- (P.K. BANSAL) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27/07/2016 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REG ISTRAR