I.T.O. Ward 1(2), Nagpur V. Hariprasad Mehadia(HUF), Nagpur

ITA 268/NAG/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5368 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 09-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MILIND BHUSARI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI JAS ON P BOAZ , HONBLE ACCOUNTANT MEMBER AND SHRI SA N DEE P GOSAIN , HONBLE JUDICIAL MEMBER ITA NO. 2 6 8 /NAG / 201 5 ASSESSMENT YEAR: 20 11 1 2 INCOME TAX OFFICER, WARD 1 ( 2 ), ROOM NO. 506 , 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR 4400 6 / V/S . HARIPRASAD MEHADIA (HUF), MEHADIA HOUSE, ABHYANKAR ROAD, SITBULDI, NAGPUR 440 12 [ PAN NO.A ABHH 9645 F ] / APPELLANT .. / RESPONDENT / BY APPELLANT DR. MILIND BHUSARI, CIT DR / BY RESPONDENT NONE / DATE OF HEARING 12 07 2018 / DATE OF PRONOUNCEMENT 12 07 2018 / O R D E R PER SANDEEP GOSAIN , JUDICIAL M EMBER : - THIS PRESENT APPEAL FILED BY THE REVENUE IS AGAINST THE ORDER DATED 10.07.2013 COMMISSIONER OF INCOME TAX (APPEALS) - I, NAGPUR FOR ASSESSMENT YEAR 20 11 - 1 2 . 2. CASE CALLED TWICE, NONE APPEARED ON BEHALF OF ASSESSEE THOUGH NOTICE OF HEARING SENT THROUGH RPAD AND WE PROCEED TO THE APPEAL AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE APPEARING FOR THE REVENUE. 3. AT THE OUTSET, THE L D D R SUBMITTED BEFORE US THAT THE TAX EFFECT PERTAINING TO THE AMOUNT DISPU TED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF 20 LAKH FIXED BY THE CBDT IN CIRCULAR NO.3/2018 DATED 11.07.2018 WHICH IS IN SUPERS ESS ION OF CIRCULAR NO,21 OF 2015 DATED 10.12.2015, IN RELATION TO APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAK ING INTO CONSIDERATION THE AFORESAID SUBMISSIONS OF THE LD. DR ITA N O. 268 /NAG/201 5 A.Y. 20 11 1 2 ITO WD 1 ( 2 ) NGP V/S. HARIPRASAD MEHADIA (HUF) PAGE 2 AND ALSO FINDING THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEAL, WE HOLD THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMIS SED AS SUCH. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEARING I.E. 12 TH JULY, 2018 SD/ SD/ ( ) ( ) ( JASON P. BOAZ ) (S ANDEEP GOSAIN ) ACCOUNTANT MEMBER JUDICIAL MEM BER *DKP - SR.PS - 12 /0 7 /201 8 NAGPUR / COPY OF ORDER FORWARDED TO: - 1 . /APPELLANT ITO WARD 1(2), ROOM 506, 5 TH FL, MECL BUILDING, SEMINARY HILLS, NAGPUR 55006 2 . /RESPONDENT HARIPRASAD MEHADIA (HUF), MEHADIA HOUSE, ABHYANKAR ROAD, SITBULDI, NAGPUR 4401 2 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , / DR, ITAT, NAGPUR 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, (ON TOUR)