THE ITO, WARD - 1(2), Vijayawada V. Sri Immadisetty Ram Kumar, Vijayawada

ITA 422/VIZ/2013

• Counselvise Citation: 42225314 RSA 2013
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 31-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV K SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.422/VIZAG/2013 ASSESSMENT YEAR 2008-09 THE INCOME TAX OFFICER, WARD 1(2), VIJAYAWADA. VS. SRI IMMADISETTY RAM KUMAR, VIJAYAWADA. PAN AADPI6624H (APPELLANT) (RESPONDENT) FOR REVENUE : MR. RAJEEV K. SINGH FOR ASSESSEE : MR. C. SUBRAHMANYAM DATE OF HEARING : 02.03.2015 DATE OF PRONOUNCEMENT : 02.03.2015 ORDER PER J. SUDHAKAR REDDY, A.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A), VIJAYAWADA DATED 05.03.2013 FO R THE ASSESSMENT YEAR 2008-2009 ON VARIOUS GROUNDS. 2. AT THE OUTSET OF HEARING, THE LEARNED REPRESENT ATIVE FOR THE ASSESSEE RAISED A PRELIMINARY OBJECTION BY POINTING OUT INSTRUCTION NO. 5/2014 DATED 10.07.2014 ISSUED BY T HE CENTRAL BOARD OF DIRECT TAXES (CBDT) FIXING THE MONETARY LI MITS FOR FILING OF DEPARTMENTAL APPEALS BEFORE THE TRIBUNAL. IN TER MS OF THE SAID INSTRUCTION, MONETARY LIMIT FOR FILING DEPARTMENTAL APPEAL TO THE TRIBUNAL HAS BEEN FIXED AT RS 4 LAKHS. IN OTHER WOR DS, IN CASES WHERE THE TAX EFFECT OF THE ADDITIONS DELETED BY TH E COMMISSIONER OF INCOME-TAX (APPEALS) IS LESS THAN RS 4 LAKHS, NO APPEAL SHALL BE FILED BY THE DEPARTMENT IN SUCH CASES. ACCORDING TO THE LEARNED REPRESENTATIVE, THE TAX EFFECT WITH RESPECT TO THE RELIEF ALLOWED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) IN THE CAPTIONED APPEAL IS BELOW RS 4 LAKHS. SUCH FACTUAL MATRIX HAS NOT BEEN CONTESTED BY THE LEARNED DEPARTMENTAL REPR ESENTATIVE 2 ITA.NO.422/VIZAG/2013 MR. IMMADISETTY RAM KUMAR, VIJAYAWADA. FOR THE REVENUE, THOUGH THE RELIEF ALLOWED BY THE C OMMISSIONER OF INCOME-TAX (APPEALS) IS SOUGHT TO BE ASSAILED ON MERITS. 3. WE FIND THAT IN A RECENT DECISION, THE CO-ORDIN ATE BENCH OF ITAT KOLKATA IN THE CASE OF ITO S. SUJIT P ANDEY I.T. APPEAL NO. 1914/KOL/2012 DATED 10.09.2014 HELD THAT THE REVISED INSTRUCTIONS DATED 10.7.2014 (SUPRA) ARE AP PLICABLE TO THE PRESENT CASE ALSO, ALTHOUGH SUCH APPEAL HAS BEEN FI LED ON A PRIOR DATE. 4. IN VIEW OF THE PRECEDENT BROUGHT OUT BY THE LEA RNED REPRESENTATIVE FOR THE ASSESSEE, FACTUALLY THE DEPA RTMENTAL APPEAL IS LIABLE TO BE CONSIDERED TO HAVE BEEN FILE D CONTRARY TO THE CBDT INSTRUCTIONS DATED 10.7.2014 (SUPRA). 5. FOLLOWING THE ORDER OF THE COORDINATE BENCH OF THE KOLKATA TRIBUNAL IN THE CASE OF ITO VS. SUJIT PANDE Y (SUPRA), THE CAPTIONED APPEAL FILED BY THE REVENUE IS NOT MAINTA INABLE IN VIEW OF CBDT INSTRUCTION NO. 5/2014 DATED 10.07.2014 (S UPRA) AS THE TAX EFFECT WITH RESPECT TO THE QUANTUM OF RELIEF AL LOWED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) IS BELOW RS 4 LAKHS. FURTHER, SINCE, THE LEARNED D.R. COULD NOT POINT OU T ANY CONTRARY DECISION NOR POINT OUT ANY EXCEPTIONS TO THE CBDT I NSTRUCTIONS DATED 10.07.2014 WHICH HAS BINDING EFFECT ON THE DE PARTMENT, WE DISMISS THE APPEAL OF THE REVENUE. 6. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.03.20 15. SD/- SD/- (SAKTIJIT DEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM, DATED 02 ND MARCH, 2015. VBP/- 3 ITA.NO.422/VIZAG/2013 MR. IMMADISETTY RAM KUMAR, VIJAYAWADA. COPY TO 1. THE INCOME TAX OFFICER, WARD 1 (2), CENTRAL REVE NUE BUILDING, NEAR RYTU BAZAR, BANDAR ROAD, VIJAYAWADA 520 002. 2. MR. IMMADISETTY RAM KUMAR, S/O. SRI VENKATA SUBBAIAH, D.NO.11-16-32, SINGARAJUVARI STREET, KOTHAPET, ONE TOWN, VIJAYAWADA. 3. CIT(A), VIJAYAWADA 4. CIT, VIJAYAWADA. 5. D.R. ITAT, VISAKHAPATNAM BENCH, VISAKHAPATNAM. 6. GUARD FILE //BY ORDER // ASST. REGISTRAR ITAT, VISAKHAPATNAM.