DCIT, Chandigarh V. Sh. Roshan Lal Jindal, Chandigarh

ITA 419/CHANDI/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0145 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-11-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 22-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS.417 TO 421/CHD/2014 ASSESSMENT YEARS: 2003-04 TO 2005-06 & 2008-09 TO 2 009-10 & ITA NO.111/CHD/2014 ASSESSMENT YEAR: 2007-08 THE DCIT VS. SH. ROSHAN LAL JINDAL CENTRAL CIRCLE I # 83, NAC CHANDIGARH MANIMAJRA CHANDIGARH PAN NO. AAMPJ1997R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SUSHIL KUMAR RESPONDENT BY : NONE DATE OF HEARING : 06/04/2016 DATE OF PRONOUNCEMENT : 06/04/2016 ORDER PER ANNAPURNA GUPTA A.M. THESE SIX APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF CIT(A)(CENTRAL), GURGAON, RELATI NG TO ASSESSMENT YEARS 2003-04 TO 2005-06 & 2007-08 TO 2009-10. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL PLACED ON RECORD. IT IS OBSERVED THAT IN THESE CA SES THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LAKHS. THUS, IN VIEW OF CIRCULAR NO. 21/2015 DATED 10.12.2015, F.NO. 279/MI SC.142/2007- ITJ(PT), GOVERNMENT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF DIRECT TAXES, THE INSTANT APPEAL DESERVES TO BE TREATED AS WITHDRAWN / NOT PRESSED. VIDE PAR A 10 OF THE ABOVE INSTRUCTIONS, THE CBDT HAS CLARIFIED THAT THI S INSTRUCTION WILL 2 APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEAL S TO BE FILED HENCEFORTH IN ITAT. THE CBDT HAS FURTHER CLARIFIED THAT THE PENDING APPEALS BEFORE THE TRIBUNAL BELOW THE SPECIFIED TAX LIMITS I.E. RS. 10 LAKHS MAY BE WITHDRAWN / NOT PRESSED BY THE REVENUE . IT IS ALSO OBSERVED THAT THE ISSUE INVOLVED IN THESE APPEALS I S NOT COVERED BY PARA 8 (EXCEPTIONS) OF THE ABOVE INSTRUCTIONS. ACC ORDINGLY, ALL THE APPEALS FILED BY THE REVENUE ARE TREATED AS WITHDRA WN / NOT PRESSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.04.2016 SD/- SD/- (BHAVNESH SAINI) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 06/04/2016 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR