The ITO, Ward-1, GANDHIDHAM V. Smt. Rupalidevi Anilkumar Malu, GANDHIDHAM

ITA 327/RJT/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2263 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 26-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] THE ITO, WARD - 1, GANDHIDHAM , (APPELLANT) VS SMT. R U PALIDEVI ANILKUMAR MALU TCX SOUTH 62, GANDHIDHAM (KUTCH) - 370201 PAN: AKFPM8878F (RESPONDENT) REVENUE BY : S H RI C.S. ANJARIA , D . R. ASSESSEE BY: S H RI KALPESH DOSHI , A.R. DATE OF HEARING : 03 - 12 - 2 015 DATE OF PRONOUNCEMENT : 23 - 02 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS REVENUE'S APPEAL FOR A.Y. 2005 - 06, ARISES FROM ORDER OF THE CIT(A) - 3, RAJKOT DATED 28 - 04 - 2015 IN APPEAL NO. CIT(A) - 3/RJT/0129/13 - 14, IN PROCEEDINGS UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT 'THE ACT'. I T A NO . 327 / RJT /20 15 A SSESSMENT YEAR 20 05 - 06 I.T.A NO. 32 7/RJT /20 1 5 A.Y. 20 05 - 06 PAGE NO ITO VS. SMT. RUP A L IDEVI A NILKUMAR MALU 2 2. THE REVENUE'S SOLE SUBSTANTIVE GROUND CHALLENGES THE LOWER APPELLATE ORDER DELETING SECTION 271(1)(C) PENALTY OF RS. 4,70,9617 - IMPOSED BY THE ASSESSING OFFICER IN ORDER DATED 19 - 08 - 2013. THE NET TAX EFFECT INVOLVES IN THE INSTANT APPEAL IS ADMITTEDLY LE SS THAN RS. 10 LACS. WE FIND THAT THE CENTRAL BOARD OF DIRECT TAXES; HEREAFTER THE 'BOARD' HAS ISSUED THE CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015 CLEARLY ENVISAGING THEREIN THAT DEPARTMENT'S PENDING APPEALS BEFORE THE TRIBUNAL/HIGH COURTS ARE TO BE WITHDRAWN /NOT PRESSED AS PER THE ABOVE STATED CIRCULAR. THE SAME HAS BEEN DECLARED TO BE HAVING RETROSPECTIVE EFFECT IN OTHER WORDS. WE TAKE INTO CONSIDERATION THE ABOVE STATED BOARD'S CIRCULAR AND DISMISS THE INSTANT APPEAL ACCORDINGLY. 3. THIS REVENUE'S APPEAL IS DISMISSED AS HAVING LOW TAX EFFECT. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 23 - 02 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 23 /02 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, I.T.A NO. 32 7/RJT /20 1 5 A.Y. 20 05 - 06 PAGE NO ITO VS. SMT. RUP A L IDEVI A NILKUMAR MALU 3 ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT