Asstt. Commissioner of Income Tax, Lucknow V. Smt. Anju Singh Patel, Lucknow

ITA 415/LKW/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4739 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-01-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 21-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NOS.415 TO 417/LKW/2014 ASSESSMENT YEARS 2005-06, 2006-07 & 2007-08 SMT. ANJU SINGH PATEL, 105, GAURABAGH, KURSI ROAD, LUCKNOW PAN AMNPS 2089 Q VS ACIT, CENTRAL CIRCLE-I, LUCKNOW (RESPONDENT) (APPELLANT) SHRI AMIT NIGAM, DR APPELLANT BY APPLICATION OF SHRI RAKESH GARG, ADVOCATE RESPONDENT BY 19/01/2016 DATE OF HEARING 04 / 02 /2016 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. 1. THESE APPEALS ARE FILED BY THE REVENUE AGAINST T HE ORDER OF LD. CIT(A)-III, LUCKNOW. DURING THE COURSE OF HEARING, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE CIRCULAR OF THE CBDT BEARING NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015 IN WHICH THE CBDT HAS TAKEN A DECISION TO WITHDRAW ALL THE APPEALS FILED BY THE R EVENUE IN WHICH TAX EFFECT INVOLVED IS LESS THAN RS.10 LAC, WITH THE SUBMISSIO N THAT IN THE LIGHT OF THE CIRCULAR/INSTRUCTION THESE APPEALS OF THE REVENUE B E DISMISSED. 2. ON A CAREFUL PERUSAL OF THE GROUNDS OF APPEALS, RAISED IN THESE APPEALS, WE FIND THAT THE TAX EFFECT INVOLVED IN TH ESE APPEALS ARE LESS THAN RS.10 LAC THEREFORE, THESE APPEALS OF THE REVENUE A RE NOT MAINTAINABLE IN VIEW OF THE AFORESAID CIRCULAR OF CBDT. THOUGH THE REVENUE WAS DIRECTED 2 BY THE BOARD TO WITHDRAW THESE APPEALS BUT NO STEPS HAVE BEEN TAKEN BY THE REVENUE TILL DATE. WE, THEREFORE, ARE OF THE V IEW THAT THESE APPEALS OF THE REVENUE ARE NOT MAINTAINABLE IN THE LIGHT OF TH E AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT M AINTAINABLE. 3. IN THE RESULT, THE APPEALS OF THE REVENUE STAND DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 04/02/2016 AKS 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. REGI STRAR