ITO,WARD-4(4), Nagpur V. SMT. REMA ASHOK SELARKA, Nagpur

ITA 366/NAG/2013

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5365 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 14-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MILIND BHUSARI
• Assessee Lawyers: S C THAKAR; A J THAKAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI JAS ON P BOAZ , HONBLE ACCOUNTANT MEMBER AND SHRI SA N DEE P GOSAIN , HONBLE JUDICIAL MEMBER ITA NO. 366 /NAG / 2013 ASSESSMENT YEAR: 2009 10 INCOME TAX OFFICER, WARD 4(4), ROOM NO.318, SARAF CHAMBERS, NAGPUR 44001 / V/S . SMT. REMA ASHOK SELARKA 179, KRISHNAKUNJ, QUETA COLONY, NAGPUR 44008 [ PAN NO.AFFPS 5956 K ] / APPELLANT .. / RESPONDENT / BY APPELLANT DR. MILIND BHUSARI, CIT DR / BY RESPONDENT SHRI A.J. THAKAR & SHRI S.C. THAKAR, ADVOCATE / DATE OF HEARING 12 07 2018 / DATE OF PRONOUNCEMENT 12 07 2018 / O R D E R PER SANDEEP GOSAIN , JUDICIAL M EMBER : - THIS PRESENT APPEAL FILED BY THE REVENUE IS AGAINST THE ORDER DATED 10.07.2013 COMMISSIONER OF INCOME TAX (APPEALS) - I I, NAGPUR FOR ASSESSMENT YEAR 200 9 - 1 0 . 2. AT THE OUTSET, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED BEFORE US THAT THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF 20 LAKH FIXED BY THE CBDT IN CIRCULAR NO.3/2018 DATED 11.07.2018 WHICH IS IN SUPERS ESS ION OF CI RCULAR NO,21 OF 2015 DATED 10.12.2015, IN RELATION TO APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE AFORESAID SUBMISSIONS OF THE LD. DR AND ALSO FINDING THAT THE CBDT CIRCULAR UNDER ITA N O.336/NAG/2013 A.Y. 2009 10 ITO WD 4(4) NGP V/S. SMT. REMA A. SELARKA PAGE 2 REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEAL, WE HOLD THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED AS SUCH. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEARING I.E. 12 TH JULY, 2018 SD/ SD/ ( ) ( ) ( JASON P. BOAZ ) (S ANDEEP GOSAIN ) ACCOUNTANT MEMBER JUDICIAL MEM BER *DKP - SR.PS - 12 /0 7 /201 8 NAGPUR / COPY OF ORDER FORWARDED TO: - 1 . /APPELLANT ITO WARD 4(4),ROOM NO.318,SARAF CHAMBERS, NAGPUR 44001 2 . /RESPONDENT SMT. REMA ASHOK SELARKA, 179, KRISHNAKUNJ, QUETA COLONY, NAGPUR 44001 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , / DR, ITAT, NAGPUR 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, (ON TOUR)