I.T.O. Ward 1, Wardha V. SHRI SURESH GULABRAO ATRAM,

ITA 289/NAG/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2143 (ITAT-NAGPUR)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R NINAWE
• Keywords: Tax effect

Judgement Text

1 ITA NO. 289/NAG/2015. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO. 289/NAG/2015. ASSESSMENT YEAR : 2010 - 11. THE INCOME - TAX OFFICER, SHRI SURESH GULABRAO ATRAM, WARD - 1, WARDHA. VS. WARDHA. PAN AXVPA5488J. APPELLANT. RE SPONDENT. APPELLANT BY : SHRI A.R. NINAWE. RESPONDENT BY : SHRI MUKESH AGRAWAL. DATE OF HEARING : 12 - 07 - 2016 DATE OF PRONOUNCEMENT : 12 TH JULY, 2016 O R D E R THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - II, NAGPUR DATED 03 - 08 - 2015 AND PERTAINS TO ASSESSMENT YEAR 20 10 - 11 . 2. AT THE THRESHOLD I NOTE THAT AS PER THE CBDT CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015 THE MONETARY LIMIT FIXED FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE INCOME - TAX AP PELLATE TRIBUNAL IS HAVING TAX EFFECT OF MORE THAN RS.10,00,000/ - . IT HAS BEEN MENTIONED IN PARA 10 OF THE ABOVE SAID CIRCULAR THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS. FURTHER IT HAS BEEN PROVIDED THAT THE PENDING APPEALS BELOW THE SPECIFIED LIMIT MAY BE WITHDRAWN/NOT PRESSED. I FIND THAT IN THIS APPEAL THE TAX EFFECT IS BELOW RS.10,00,000/ - . 2 ITA NO. 289/NAG/2015. 3. THERE ARE CERTAIN EXCEPTIONS PROVIDED IN THE ABOVE SAID CIRCULAR. LEARNED D.R. DID NOT DISPUTE THAT THIS APPEAL IS BELOW THE ABOVE SAID LIMIT. FURTHER HE COULD NOT POINT OUT ANY FEATURE IN THE PRESENT APPEAL INVITING ANY OF THE EXCEPTIONS IN THE SAID CIRCULAR. 4. IN THE LIGHT OF THE ABOVE OBSERVATIONS, THIS APPEAL BY THE REVENUE STANDS DISMISSED IN LIMINE ON ACCOUNT OF TAX EFFECT. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF JULY,2016. SD/ - ( SHAMIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 12 TH JULY, 2016 . COPY FORWARDED TO : 1. SHRI SURESH GULABRAO ATRAM, BABHULGAON (KOSHE, POST WATKHEDA.) TQ. DEOLI, DIST. WARDHA. - 442101. 2. I.T.O., WARD - 1, WARDHA. 3. C.I.T. - II, NAGPUR. 4. CIT(APPEALS), - III, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE.