DCIT-CIRCLE-4, Nagpur V. SMT KAVITA VINODKUMAR JUNEJA, Nagpur

ITA 369/NAG/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3137 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 15-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Keywords: Tax effect

Judgement Text

1 ITA NOS. 369 & 370/NAG/2013 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NOS. 369 & 370/NAG/2013 ASSESSMENT YEARS : 2006 - 07 & 2007 - 08. DY. COMMISSIONER OF INCOME - TAX, SMT. KAVITA VINODKUMAR JUNEJA, CIRCLE - 4, NAGPUR. VS. NAGPUR. PAN ADVPJ0014F. APPELLANT. RESPONDENT. APPELLANT BY : SHRI NARENDRA KANE. RESPONDENT BY : NONE. DATE OF HEARING : 04 - 02 - 2016. DATE OF PRONOUNCEMENT : 5 TH FEB., 2016. O R D E R PER SHRI SHAMIN YAHYA, A.M . TH E SE APPEAL S BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF LEARNED CIT(APPEALS) - II, NAGPUR DATED 11 - 07 - 2013 AND 12 - 07 - 2013 2. AT THE THRESHOLD WE NOTE THAT AS PER THE CBDT CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015 THE MONETARY LIMIT FIXED FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE INCOME - TAX APPELLATE TRIBUNAL IS HAVING TAX EFFECT OF MORE THAN RS.10,00,000/ - IT HAS BEEN MENTIONED IN PARA 10 OF THE ABOVE SAID CI RCULAR THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS. FURTHER IT HAS BEEN PROVIDED THAT THE PENDING APPEALS BELOW THE SPECIFIED LIMIT MAY BE WITHDRAWN/NOT PRESSED. WE FIND THAT IN THIS APPEAL THE TAX EFFECT IS BELOW RS.10,00,000/ - . 2 ITA NOS. 369 & 370/NAG/2013 3. THERE ARE CERTAIN EXCEPTIONS PROVIDED IN THE ABOVE SAID CIRCULAR. LEARNED D.R. DID NOT DISPUTE THAT THIS APPEAL IS BELOW THE ABOVE SAID LIMIT. FURTHER HE COULD NOT POINT OUT ANY FEATURE IN THE PRESENT APPEAL INVITING ANY OF THE EXCEPTIONS IN THE SAID CI RCULAR. 4. IN THE LIGHT OF THE ABOVE OBSERVATIONS, TH ESE APPEAL S BY THE REVENUE STAND DISMISSED IN LIMINE ON ACCOUNT OF TAX EFFECT. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF FEBRUARY, 2016 SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR, DATED: 5 TH FEBRUARY, 2016 COPY FORWARDED TO : 1. SMT. KAVITA VINODKUMAR JUNEJA, 504, SWASTIK APARTMENT, BHANDARA ROAD, WARDHAMAN NAGAR, NAGPUR. 2. D.C.I.T., CIRCLE - 4 , NAGPUR. 3. COMMISSIONER OF INCOME - TAX - , NAGPUR. 4. CIT(APPEALS) - II, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE.