ITO, Patiala V. M/s Patiala Telecom, Patiala

ITA 335/CHANDI/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1651 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 02-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: H R SALDI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NO. 335/CHD/2014 ASSESSMENT YEAR: 2008-09 THE ITO, VS M/S PATIALA TELECOM, WARD 1, KAILASH COLONY, PATIALA. PATIALA. PAN: AAGFP2703B & CO 25/CHD/2014 IN ITA NO. 335/CHD/2014 ASSESSMENT YEAR: 2008-09 M/S PATIALA TELECOM, VS THE ITO, KAILASH COLONY, WARD 1, PATIALA. PATIALA. PAN: AAGFP2703B (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI MANJIT SINGH, DR ASSESSEE BY : SHRI H.R.SALDI DATE OF HEARING : 18.12.2015 DATE OF PRONOUNCEMENT : 18.12.2015 O R D E R PER BHAVNESH SAINI,JM THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS) PATIALA DATED 30.01.2014 FOR ASSESSMEN T YEAR 2008-09. 2 2. THE LD. COUNSEL FOR THE ASSESSEE DID NOT PRESS T HE CROSS OBJECTION. THE SAME IS, THEREFORE, DISMISSED AS WITHDRAWN. 3. IN THE DEPARTMENTAL APPEAL, BRIEF FACTS ARE THAT THE ASSESSING OFFICER MADE TOTAL ADDITIONS OF RS. 21,76,998/-. THE LD. CIT(APPEALS) PARTLY ALLOWED T HE APPEAL OF THE ASSESSEE. THUS, THE REVENUE IS IN AP PEAL CHALLENGING THE DELETION OF PART ADDITION. 4. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12.2015, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HAS DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSE E, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISP UTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. TH IS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBU NAL. THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT M AY BE WITHDRAWN/NOT PRESSED. 5. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTM ENTAL APPEAL IS NOT MAINTAINABLE. THE LD. CIT(APPEALS) 3 DECIDED THE ISSUE IN DEPARTMENTAL APPEAL ON FACTS A ND THE CASE OF THE REVENUE WOULD NOT FALL IN THE EXCEP TIONS PROVIDED IN THE ABOVE CIRCULAR. 6. SINCE THE DEPARTMENTAL APPEAL IS FILED AGAINST T HE CBDT INSTRUCTIONS, THEREFORE, SAME IS NOT MAINTAINA BLE AND AS SUCH IS DISMISSED. 7. IN THE RESULT, THE DEPARTMENTAL APPEAL AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNES H SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH DECEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD