A.C.I.T., Circle-1, Gwalior V. M/s Tomar Builders & Contractors Pvt. Ltd., Gwalior

ITA 31/AGR/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0789 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 3 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 23-01-2015
• Court: TRIBUNAL
• Assessee Lawyers: MAHESH CHAND AGARWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND D R . MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO. 304 /AGRA/201 4 (A SSESSMENT YEAR - 2010 - 11 ) AND I.T.A NO. 31 /AGRA/201 5 (A SSESSMENT YEAR - 2011 - 12 ) ACIT, CIRCLE - 1, GWALIOR. (REVENUE) VS .. M/S TOMAR BUILDERS & CONTRACTORS PVT. LTD. A - 1/8, VINAY NAGAR SECTOR - 4, GWALIOR. PAN NO. AAACT7312F (ASSESSEE) REVENUE BY SH. WASEEM ARSHAD, SR. DR A SSESSEE BY SH. MAHESH CHAND AGARWAL, C.A. ORDER PER , BENCH : BOTH APPEALS HAVE BEEN FILED AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A). 2. WE NOTED THAT IN BOTH THE APPEALS FILED BY THE REVENUE TAX EFFECT ON THE INCOME THE DISPUTE IS LESS THAN RS.10 LACS. DATE OF HEARING 03 . 0 1 .201 7 DATE OF PRONOUNCEMENT 03 . 0 1. 201 7 ITA NOS. 304/AGRA/2014 & 31/AGRA/2015 2 3 . WE 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 E NTR U STED 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 BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE T AX THAT 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 CHARGEABI LITY OF INTEREST ITSELF IS IN DISPUTE. 4. WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE IN BOTH THE APPEALS 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 BOTH TH E APPEAL S . WE, THEREFORE, DISMISS BOTH THE APPEALS 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 HONBLE SUPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. 56 ITR 198 (SC). WE ACCORDINGLY DISMISS BOTH THE APPEALS FILED BY THE REVENUE. ITA NOS. 304/AGRA/2014 & 31/AGRA/2015 3 5. IN THE RESULT, BOTH APPEALS FILED BY THE REVENUE STAN D DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 03 / 0 1/ 201 7 . SD/ - SD/ - ( D R . MITHA LAL MEENA) (A. D. JAIN) ACCOUTANT MEMBER JU DICIAL MEMBER DATED: 03 / 0 1/201 7 * AKV * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NOS. 304/AGRA/2014 & 31/AGRA/2015 4 DATE 1. DRAFT DICTATED (DNS) 03 . 0 1 .201 7 PS 2. DRAFT PLACED BEFORE AUTHOR 0 3 . 01 . 201 7 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.