ITO, WARD-4(4), Nagpur V. SHRI RAKESH ASHOK SELARKA, Nagpur

ITA 365/NAG/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3693 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 14-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Assessee Lawyers: S C THAKAR
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH: NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. IT A NO. 365 /NAG/201 3 A SSESSMENT Y EAR : 200 9 - 10 ) INCOME TAX OFFICER WARD NO - 4(4), SARAF CHAMBERS, SADAR, NAGP UR - 440001 VS SHRI RAKESH ASHOK SELARKA 179, QUETA COLONY, C.A. RD, NAGPUR - 440008 (APPLIC ANT) (RESPONDENT) APPLICANT BY SHRI NARENDRA KANE, D.R. RESPONDENT BY SHRI S.C. THAKAR, A.R. DATE OF HEARING : - 25 /0 2 /2016 DATE OF P RONOUNCEMENT: - 15 / 0 4 /2016 O R D E R PER SHRI SHAMIN YAHYA, A.M . THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - II , NAGPUR DATED 18 - 07 - 2013 . 2. AT THE THRESHOLD IT IS NOTED THAT THE TAX EFFECT IN THIS CASE IS BELOW THE LIMIT FIXED BY THE CBDT F OR FILING APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL VIDE CBDT CIRCULAR NO.21/2015 DATED 10 - 12 - 2015. IN THE SAID CIRCULAR IT HAS BEEN SPECIFIED THAT THE CIRCULAR WOULD HAVE RETROSPECTIVE EFFECT AND THE REVENUE WOULD NOT PRESS AND WOULD WITHDRAW SUCH APPEAL. THERE ARE CERTAIN EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. LEARNED D.R. COULD NOT POINT OUT THAT ANY OF THESE CASES ATTRACT THE EXCEPTIONS PROVIDED 2 IT A NO .365 /NAG/201 3 A.M.SIR.(MBODKHE,P.S.) IN THE SAID CIRCULAR. IN THESE CIRCUMSTANCES, IN THE LIGHT OF THE ABOVE SAID CBDT CIRCULAR, THIS APPEAL IS DISMISSED ON ACCOUNT OF TAX EFFECT IN LIMINE . ORDER PRONOU NCED IN THE OPEN COURT ON THIS 15 TH DAY OF APRIL , 2016. SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER NAGPUR, DATED: - 15 /04/2016. MANGESH BODKHE/P.S. COPY FORWARDED TO : 1. APPLICANT 2. RESPOND ENT 3. C.I.T., CONCERNED 4. CIT (APPEALS) - I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR