Appeal details
Counselvise Citation
[2015] 140 COUNSELVISE.COM (IT) 94961 (ITAT-ALLAHABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 3 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-12-2015
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
07-09-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO S . 347 TO 349 /ALLD/201 2 ASSESSMENT YEARS: 2004 - 05 TO 2006 - 07 ACIT , VS. SHRI SHIV SHANKAR DIDWANIA CENTRAL CIRCLE, 36 - A, RAVINDRAPURI, VARANASI. BHELUPURA, VARANASI. PAN: ADKPD6852C (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI S. K. GARG, SH. SAURABH AGRAWAL & SH. ASHISH BANSAL, ADV. ITA NO.338/ALLD/2012 ASSESSMENT YEAR: 2009 - 10 ITO, VS. SHRI RAMESH TIWARI, RANGE - 3(1), VILLAGE - PARNAPUR VARANASI. BARTHARA, CHAUBEYPUR VARANASI. PAN:ADHPT3394A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.340/ALLD/2012 ASSESSMENT YEAR: 2009 - 10 ACIT , VS. M/S R. K. ASSOCIATES, CIRCLE - 2, D - 62/43, D - 5, SONIA, VARANASI. VARANASI. - 221010 PAN:A AFFR9293R (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NOS. 338/ALLD/2012, 340, 341, 347 TO 349, 353 & 354/ALLD/2012 2 ITA NO.341/ALLD/2012 ASSESSMENT YEAR: 2009 - 10 ACIT , VS. SHRI LAXMAN DAS, CIRCLE - 2, PROP. EKTA JYOTISH, VARANASI. PARAMARASH VARANASI. - 221005 PAN:AHSPD9289M (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.353/ALLD/2012 ASSESSMENT YEAR: 2010 - 11 ACIT , VS. MS. MILI DIDWANIA CENTRAL CIRCLE, B - 27/86 - A, VARANASI. DURGAKUND, VARANASI. PAN:AIFPD8154M (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI S. K. GARG, SH. SAURABH AGRAWAL & SH. ASHISH BANSAL, ADV. ITA NO.354/ALLD/2012 ASSESSMENT YEAR: 2010 - 11 ACIT , VS. MS. ANJANA DIWANIA CENTRAL CIRCLE, H.NO. 44 - A, LANE NO.5, VARANASI. RAVINDRAPURI, VARANASI. PAN:ABTPD8398J (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI S. K. GARG, SH. SAURABH AGRAWAL & SH. ASHISH BANSAL, ADV. DATE OF HEARING: 15 . 1 2 .2015 ORDER PRONOUNCED ON: 15 /1 2 /2015 ITA NOS. 338/ALLD/2012, 340, 341, 347 TO 349, 353 & 354/ALLD/2012 3 ORDER PER BENCH: ALL THESE APPEALS HAVE BEEN FILED AGAINST THE RESPECTIVE ORDER S OF THE LD. CIT(A). 2. WE NOTED THAT IN EACH OF THE APPEAL S FILED BY THE REVENUE TAX A FFECT ON THE DISPUTE IS LESS THAN RS.10 LACS. 3 . WE FURTHER NOTED THAT THE CENTRAL BOARD OF DIRE CT 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 TAX THAT WHAT HA VE 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 INTERES T ITSELF IS IN DISPUTE. WE 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. ITA NOS. 338/ALLD/2012, 340, 341, 347 TO 349, 353 & 354/ALLD/2012 4 '10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS 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, OPERATIV E AT THE TIME WHEN SUCH APPEAL WAS FILED.' 4 . WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE IN EACH OF 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 PRES S EACH OF THIS APPEAL. WE , THEREFORE, DISMISS THE APPEALS FILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS I N OUR OPINION THE CIRCULAR ISSUED BY CBDT IS BINDING ON THE DEPARTMENTAL OFFICER S I N VIEW OF THE PROVISION OF SECTION 268 A(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 IN EACH OF THE APPEALS FILED BY THE REVENUE . 5 . IN THE RESULT, EACH OF THE APPEAL S FILED BY THE REVENUE STANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 15 / 1 2 /2015. SD/ - SD/ - (MAHAVIR PRASAD) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNT ANT MEMBER DATED: 15 / 1 2 /2015 A.K.V. COPY FORWARDED TO: ITA NOS. 338/ALLD/2012, 340, 341, 347 TO 349, 353 & 354/ALLD/2012 5 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR
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