Income-tax Officer, Ward - 2(2), Jalgaon V. Vilas Dharma Sandanshiv, Jalgaon

ITA 2807/PUN/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 7869 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AW ASTHY, JM SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1-4 2806 TO 2809/PUN/2017 ITO, WARD-2(2), JALGAON SHRI VILAS DHARMA SANDANSHIV, PLOT NO.10B, SURBHI COLONY, NEAR PATWARI COLONY, AMALNER, DIST. JALGAON 423 401 PAN :EOAPS3216E 2008-09 2009-10 2012-13 2013-14 5-6 2811 & 2812/PUN/2017 ITO, WARD-2(2), JALGAON SMT. SUNITA VILAS SANDANSHIV, PLOT NO.10B, SURBHI COLONY, NEAR PATWARI COLONY, AMALNER, DIST. JALGAON 423 401 PAN : GGXPS6426R 2008-09 2013-14 / APPELLANT (S) BY : SHRI PANKAJ GARG / RESPONDENT (S) BY : NONE DATE OF HEARING : 27.09.2018 / DATE OF PRONOUNCEMENT: 27.09.2018 / ORDER PER BENCH : THE ABOVE SIX APPEALS BY THE REVENUE RELATES TO TWO DIFFERENT ASSESSEES NAMELY (1) SHRI VILAS DHARMA SANDANSHIV AND (2) SMT . SUNITA VILAS SANDANSHIV. THEY ARE FILED AGAINST RESPECTIVE ORDERS OF THE COM MISSIONER OF INCOME TAX (APPEALS) FOR THE ASSESSMENT YEAR/S MENTIONED IN TH E TITLE AGAINST THE NAMES OF THE SAID 02 ASSESSEES. THE IMPUGNED ORDER/S HAVE B EEN PASSED UNDER DIFFERENT SECTION/S OF THE INCOME-TAX ACT, 1961 (IN SHORT TH E ACT). THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF IN THIS CO MPOSITE ORDER. 2. BEFORE US, AT THE OUTSET, LD. DR FOR THE REVENUE DREW OUR ATTENTION TO THE LETTER ISSUED BY ITO, WARD-2(2), JALGAON, DATED 17- 09-2018 FOR WITHDRAWAL OF THE ABOVE SIX APPEALS IN VIEW OF TAX EFFECT BELOW LESS THAN RS.20 LAKHS. THE CONTENTS OF SAID LETTER ARE COMMON AND THE SAME READS AS UND ER: IN VIEW OF THE APPROVAL FOR WITHDRAWAL OF APPEALS FROM THE ITAT WAS GIVEN BY THE PR.CIT-2, NASHIK VIDE LETTER DTD. 21/8 /2018, THE APPEAL 2 BEFORE THE ITAT IN THE REFERRED CASE HAVE BEEN WITH DRAWN IN PURSUANT TO CBDT NEW DELHIS CIRCULAR NO.3/2018, DTD.11/07/2018 . THE TAX EFFECT IN THE CASE IS RS.10,000/-. HOWEVER, THERE IS NONE TO REPRESENT THE ASSESSEES. CONSIDERING THE FACT THAT THE EFFECT OF WITHDRAWAL IS IN FAVOUR OF THE ASSESSEE, WE PROCEED TO DECIDE THE ABOVE APPEALS ON ACCOUNT OF LOW TAX EFFECT AFTER HEARING THE LD. DR FOR THE REVENUE. 3. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.20 18 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPART MENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. AS PER THE CIRCULAR (SUPRA), THE MONETARY LIMIT OF TAX EFFECT FOR FILING APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMEN T HAS BEEN RAISED TO RS.20 LAKHS. WE FIND THE TAX EFFECT IN THE ABOVE SIX APP EALS IS BELOW RS.20 LAKHS. THEREFORE, WITHOUT GOING INTO THE MERITS OF THE ISS UES RAISED IN THE CAPTIONED APPEALS, THE ABOVE SIX APPEALS HAVE TO BE DISMISSED AS WITHDRAWN AS THEY ARE IN CONTRAVENTION OF THE CBDT CIRCULAR DATED 11-07-2018 (SUPRA). 4. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27 TH SEPTEMBER, 2018. SD/- SD/- ( /VIKAS AWASTHY) ( . /D. KARUNAKARA RAO) /JUDICIAL MEMBER /ACCOUNTANT MEMBER / PUNE; / DATED : 27 TH SEPTEMBER, 2018. SATISH ! ! ! ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (A)-2, NASHIK 4. THE PR.CIT-2, NASHIK 5. , , B , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // /SENIOR PRIVATE SECRETARY , / ITAT, PUNE