Income Tax Officer-3(4), Lucknow V. Dr. Suman Gupta, Lucknow

ITA 385/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4017 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 22-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

I.T.A. NO. 385/LKW/16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI P. K. BANSAL, ACCOUNTANT MEMBER AND SHRI ABY T. V ARKEY , JUDICIAL MEMBER ITA NO. 385/LKW/2016 INCOME TAX OFFICER - 3(4) RANGE - 3, LUCKNOW 226001 ASSESSMENT YEAR:20 05 - 06 VS. DR. SUMAN GUPTA 502 ORCHID BLOCK, ELDECO PURANIA, SITAPUR ROAD LUCKNOW 226021 PAN: AEUPG 1415 P (APPELLANT) (RESPONDENT) O R D E R 2. AT THE VERY OUTSET, WE NOTED THAT IN THIS CASE THE TAX EFFECT ON THE INCOME UNDER DISPUTE IS LESS THAN RS.10 LAC. WE FURTHER NOTED THAT THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 21/2015 DATED 10 PER P. K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A), LUCKNOW DATED 24.04.2016 FOR ASSESSMENT YEAR 2005 - 06 . TH APPELLANT BY DECEMBER, 2015 FILE NO.279 OF MISC. 142/2007 ITJ (PT) HAS ISSUED THE DIRECTION IN SUPERSESSION OF THE INSTRUCTION NO.5/201 4 DATED 10/07/2014 IN PURSUANCE WITH THE POWER INTERESTED 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 HAVE 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 AN Y INTEREST THEREON THE SHRI RAJNISH YADAV , D. R. RESPONDENT BY SHRI RAKESH GARG, ADV. DATE OF HEARING 11.08.2016 DATE OF PRONOUNCEMENT 31.08.2016 I.T.A. NO. 385/LKW/16 2 CHARGEABILITY OF INTEREST 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. 10. THIS INS TRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS 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 PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED.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 GOVERN ED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 3. IN THE IMPUGNED CASE, WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE DOES NOT EXCEED RS.10 LAC. IN VIEW OF THIS FACT AS PER THE INSTRUCTION, THE REVENUE IS NOT SUPPOSED TO PRESS THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL FILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS IN OUR OPINION THE CIRCULARS ISSUED BY CBDT ARE BINDING ON THE DEPARTMENTAL OFFICERS IN VIEW OF THE PROVISIO N OF SECTION 268A(1) OF THE ACT. THE SAID VIEW HAS BEEN TAKEN BY HONBLE SUPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. AAC 56 ITR 198 (SC). WE ACCORDINGLY DISMISS THE APPEAL FILED BY THE REVENUE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2016 ) SD/ - SD/ - ( ABY T . V ARKEY ) ( P. K. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31.08.2016 *S HARAD COPY OF THE ORDER FORWARDED TO 1. : THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR