ACIT, Varanasi V. Smt. Saria Devi, Bhadohi

ITA 288/ALLD/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1315 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PANDEY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD (SMC) BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO. 288 & 289 /ALLD/201 4 ASSESSMENT YEAR: 200 9 - 10 & 2010 - 11 ACIT, VS. SMT. SARLA DEVI , CIRCLE - 1, KHAMARIA, M.A. ROAD, VARANASI. BHADOHI - 221306. PAN: A BSPD5859P (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . DATE OF HEARING: 22 . 1 2 .2015 ORDER PRONOUNCED ON: 29 /1 2 /2015 ORDER BOTH APPEAL S HA VE BEEN FILED BY THE REVENUE AGAINST THE ORDER OF LEARNED CIT(A), DATED 1 2 . 02 .2014. 2. I NOTED THAT IN BOTH CASES, THE APPEALS FILED BY THE REVENUE TAX EFFECT ON THE INCOME IN DISPUTE IS LESS THAN RS.10 LACS. 3. I FURTHER NOTED THAT THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 21/2015 DATED 10TH 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 ENTRUSTED U/S.268A OF THE 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 ITA NO. 288 & 289 /ALLD/201 4 2 BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX T HAT 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 UNLESS THE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. I 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 PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED.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 APPEAL WAS FILED.' 4. I NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE IN THIS APPEAL DOES NOT EXCEED RS.10 LAC. IN VIEW OF THIS FACT AS PER THE CBDT CIRCULAR NO.21 DATED 10.12.2015 THE REVENUE IS NOT SUPPOSED TO PRESS THIS APPEAL. I , THEREFORE, DISMISS THE APPEAL FILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS IN OUR OPINION THE CIRCULAR ISSUED BY CBDT IS BINDING ON THE DEPARTMENTAL OFFICERS IN VIEW OF THE PROVISION OF SECTION 268A(1) OF THE INCOME TAX ACT. THE SAID VIEW HAS BEEN TAKEN BY THE HO NBLE SUPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. 56 ITR 198 (SC). I ACCORDINGLY DISMISS IN THE APPEAL FILED BY THE REVENUE. ITA NO. 288 & 289 /ALLD/201 4 3 5. IN THE RESULT, BOTH APPEAL S FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 / 1 2 /2015. SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER DATED: 29 / 1 2 /2015 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR