Dy. Commissioner of Income Tax, GONDA V. M/s Nav Bharat Construction, GONDA

ITA 27/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4803 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-01-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA MISHRA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.27/LKW/2015 ASSESSMENT YEAR 2010-11 M/S NAV BHARAT CONSTRUCTION, 106, VISHNUPURI COLONY, GONDA. PAN AAFFN 9021 M VS DY. COMMISSIONER OF INCOME TAX, CIVIL LINES, GONDA 271 001 S MT. ALKA SINGH, DR APPELLANT BY SHRI SHAILENDRA MISHRA, ADVOCATE RESPONDENT BY 13/01/2016 DATE OF HEARING 20 / 01 /201 6 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. 1. THIS APPEAL IS FILED BY THE REVENUE AND THE CROS S OBJECTION IS FILED BY THE ASSESSEE. DURING THE COURSE OF HEARING, LD. COU NSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE CIRCULAR OF THE CBDT B EARING NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015 IN WHICH THE CBDT HAS TAKEN A DECIS ION TO WITHDRAW ALL THE APPEALS FILED BY THE REVENUE IN WH ICH TAX EFFECT INVOLVED IS LESS THAN RS.10 LAC. 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 DATE. WE, THEREFORE, ARE OF THE VIEW THAT THIS APP EAL OF THE REVENUE IS NOT 2 MAINTAINABLE IN THE LIGHT OF THE AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT MAINTAINABLE. 3. SINCE THE CROSS OBJECTION HAS ARISEN OUT OF THE REVENUES APPEAL AND THE REVENUES APPEAL HAS BEEN DISMISSED BEING NOT M AINTAINABLE DUE TO LOW TAX EFFECT, THE CROSS OBJECTION FILED BY THE ASSESS EE CANNOT SURVIVE AND THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS CROSS OBJECTION OF THE ASSESSEE STANDS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- SD/- (A.K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20/01/2016 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. REGI STRAR