ITO, Mirzapur V. Shri Vinod Kumar Sharma, Prop. M/s Anup Enterprises, Sonebhadra

ITA 269/ALLD/2013

• Counselvise Citation: 26920714 RSA 2013
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 13-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PANDEY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO. 269 /ALLD/201 3 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, VS. SHRI VINOD KUMAR SHARMA, RANGE - III(4), MIRZAPUR. PROP. M/S ANUP ENTERPRISES, KHADIA YOGICHAURA, SONEBHADRA PAN:A XHPS2999G (APPELLANT) (RESPONDENT) C.O. NO. 17 /ALLD/201 4 ASSESSMENT YEAR: 200 9 - 10 SHRI VINOD KUMAR SHARMA, VS. INCOME TAX OFFICER, PROP. M/S ANUP ENTERPRISES, RANGE - III(4), MIRZAPUR . CBI ROAD, PADRAUNA, KUSHINAGAR. KHADIA YOGICHAURA, SONEBHADRA PAN: A XHPS2999G (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . DATE OF HEARING: 21 . 1 2 .2015 ORDER PRONOUNCED ON: 22 /1 2 /2015 ORDER PER BENCH, THE APPEAL AS WELL AS THE CROSS OBJECTION HA VE BEEN FILED AGAINST THE ORDER OF THE CIT(A), ALLAHABAD DATED 30. 05 .2013. 2. SO FAR THE APPEAL FILED BY THE REVENUE IS CONCERNED; WE NOTED THAT IN THIS CASE THE TAX EFFECT ON THE INCOME UNDER DISPUTE IS LESS THAN RS.10 LAC. WE FURTHER NOTED THAT THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 FILE NO.279 OF MISC. 142/2007 ITJ (PT) HAS ISSUED THE DIRECTION IN SUPERSESSION OF THE INSTRUCTION NO.5/2014 DATED 10.07.2014 IN PURSUANCE WITH THE POWER INTERESTED ITA NO. 269 /ALLD/201 3 & C.O. NO. 17 /ALLD/2014 2 U/S.268A OF TH E INCOME TAX ACT THAT NO APPEAL SHOULD BE FILED BEFORE THIS TRIBUNAL IN CASE TAX EFFECT DOES NOT EXCEED RS.10 LAC. THE TAX EFFECT IN THIS REGARD MEANS THE DIFFERENCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WHAT HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED. THIS CIRCULAR FURTHER STATES THAT TAX WILL NOT INCLUDE ANY INTEREST THEREON THE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. WE FURTHER NOTED THAT UNDER PARAGRAPH 10 WHICH IS REPRODUCED AS UNDER, IT HAS BEEN MENTIONED IN THE CIRCULAR THAT THIS INSTRUCTION WILL APPLY EVEN TO THE PENDING APPEALS. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH A PPEAL WAS FILED. 3. IN THE IMPUGNED CASE, WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE DOES NOT EXCEED RS.10 LAC. IN VIEW OF THIS FACT AS PER THE INSTRUCTION, THE REVENUE IS NOT SUPPOSED TO PRESS THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL F ILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS IN OUR OPINION THE CIRCULAR ISSUED BY CBDT ARE BINDING ON THE DEPARTMENTAL OFFICERS IN VIEW OF THE PROVISION OF SECTION 268A(1) OF THE ACT. THE SAID VIEW HAS BEEN TAKEN BY HONBLE S UPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. AAC 56 ITR 198 (SC). WE ACCORDINGLY DISMISS THE APPEAL FILED BY THE REVENUE. ITA NO. 269 /ALLD/201 3 & C.O. NO. 17 /ALLD/2014 3 4. SINCE, WE HAVE ALREADY DISMISSED THE APPEAL OF THE REVENUE IN VIEW OF CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015. 5. NOW COMING TO THE CROSS OBJECTION OF THE ASSESSEE, NONE APPEARED ON BEHALF OF THE ASSESSEE, WE THEREFORE, DISPOSE OFF APPEAL AS WELL AS CROSS OBJECTION AFTER HEARING THE LD. DR. 6. THE CROSS OBJECTION FILED BY THE ASSESSEE WERE SUPPORTIVE TO THE ORDER OF THE CIT(A), THEREFORE, THEY BECOME INFRUCTUOUS. WE DISMISS THE SAME AS INFRUCTUOUS. 7 . IN THE RESULT, THE APPEAL AS WELL AS CROSS OBJECTION STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 / 1 2 /2015. SD/ - SD/ - (MAHAVIR PRASAD) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22 / 1 2 /2015 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR