ITO, Ludhiana V. Smt. Sarpj Jindal alias Meera Jindal, Ludhiana

ITA 27/CHANDI/2010

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0052 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-11-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 07-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C JAIN
• Assessee Lawyers: MANJIT SINGHDR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 27/CHD/2010 ASSESSMENT YEAR: 2002-03 THE ITO, VS SMT. SAROJ JINDAL WARD VII - (2), (ALIAS MEERA JINDAL), LUDHIANA. 40 FF, C-BLOCK, RISHI NAGAR, LUDHIANA. PAN: ACKPT2738C & CO NO. 6/CHD/2010 IN ITA NO. 27/CHD/2010 ASSESSMENT YEAR: 2002-03 SMT. SAROJ JINDAL VS THE ITO, (ALIAS MEERA JINDAL), WARD VII (2), 40 FF, C-BLOCK, LUDHIANA. RISHI NAGAR, LUDHIANA. PAN: ACKPT2738C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MANJIT SINGH,D R DEPARTMENT BY : SHRI S.C.JAIN DATE OF HEARING : 27.04.2016 DATE OF PRONOUNCEMENT : 27.04.2016 O R D E R PER BHAVNESH SAINI,JM THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT( APPEALS)-II, LUDHIANA DATED 29.10.2009 FOR ASSESSMENT YEAR 2002- 03. 2 2. THE LD. COUNSEL FOR THE ASSESSEE DID NOT PRESS T HE CROSS OBJECTION AND SEEKS PERMISSION TO WITHDRAW THE CROS S OBJECTION. SAME IS, THEREFORE, DISMISSED AS WITHDRA WN. 3. IN THE DEPARTMENTAL APPEAL, REVENUE CHALLENGED T HE DELETION OF ADDITION OF RS. 20 LACS ON ACCOUNT OF U NEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT. 4. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12.20 15, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 10 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSE E, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPE AL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS I N WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS TH E MONETARY LIMIT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RE TROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 5. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISS UE IN DEPARTMENTAL APPEAL ON FACTS AND THE CASE OF THE RE VENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE CI RCULAR. 6. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE DEPARTMENTAL APPEAL IS FILED AGAINST THE CBDT INSTR UCTIONS, 3 THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL AP PEAL. THEREFORE, THE ABOVE DEPARTMENTAL APPEAL IS DISMISS ED BEING NOT PRESSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 27 TH APRIL, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD