ASTT.COMMISSIONER OF INCOME TAX,AMRAVATI CIR.AMRAVATI, AMRAVATI V. SHRI PREMCHAND BULICHANDJI MUNDHADA,

ITA 445/NAG/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3154 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Keywords: Retrospective amendment; Tax effect

Judgement Text

1 ITA NOS.445,73,74/NAG/2014 ITA NO. 202/NAG/2009 & 108/NAG/2012 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. S.NO. ITA NO. ASSTT. YEAR. APPELLANT RESPONDENT. 1. 445/NAG/2014 20 10 - 11 ACIT, AMRAVATI CIRCLE, AMRAVATI. SHRI PREMCHAND BULIDANJI MUNDHADA, DHAMANGAON RAILWAY. 2. 73 /NAG/201 4 200 4 - 05 ITO, WARD - 1 (3) , NAGPUR. SHRI MAKRAND NILKHANT NAIK, NAGPUR. 3. 74 /NAG/2014 200 4 - 05 ITO, WARD - 1 (3) , NAGPUR. SHRI MAKRAND NILKHANT NAIK, (HUF),NAGPUR. 4. 202 /NAG/20 09. 20 06 - 07 ITO, WARD - 1(2), NAGPUR. SHRI MILIND N. NSIK (HUF), NAGPUR. 5. 108/NAG/2012 2007 - 08 ITO , WARD - 1, YAVATMAL. SHRI SWAPNIL, PUNJABRAO DESHMUKH, PUSAD, DIST. YAVATMAL. APPELLANT BY : SHRI NARENDRA KANE. RESPONDENTS BY : SHRI SHANKARLAL M. RATHI IN S.NO. 1. SHRI MUKESH AGRAWAL IN S.NO. 2,3,&4. SHRI PRAVIN GANDHI IN S.NO. 5. DATE OF HEARING : 11 - 01 - 2016 DATE OF PRONOUNCEMENT : 15 TH JANUARY, 2016 O R D E R PER BENCH: THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF LEARNED CI T(APPEALS), NAGPUR. 2. AT THE THRESHOLD IT IS NOTED THAT THE TAX EFFECT IN THESE CASES ARE BELOW THE LIMIT FIXED BY THE CBDT FOR FILING APPEALS BEFORE THE INCOME TAX APPELLATE 2 ITA NOS.445,73,74/NAG/2014 ITA NO. 202/NAG/2009 & 108/NAG/2012 TRIBUNAL VIDE CBDT CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015. IN THE SAID CIRCULAR IT HAS BEEN SPECIFIED THAT THE CIRCULAR WOULD HAVE RETROSPECTIVE EFFECT AND THE REVENUE WOULD NOT PRESS AND WOULD WITHDRAW SUCH APPEALS. THERE ARE CERTAIN EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. LEARNED D.R. COULD NOT POINT OUT THAT ANY OF THESE CASES ATTRACT THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR. IN THESE CIRCUMSTANCES, IN THE LIGHT OF THE ABOVE SAID CBDT CIRCULAR, THESE APPEALS ARE DISMISSED ON ACCOUNT OF TAX EFFECT IN LIMINE. 3. IN THE RESULT, ALL THESE APPEALS FILED BY THE REVENUE ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF JAN., 2016 SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR, DATED: 15 TH JANUARY, 2016. COPY FORWARDED TO : 1. 2. ITO/ A.C.I.T. , 3. COMMISSIONER OF INCOME - TAX - , NAGPUR. 4. CIT(APPEALS) - , NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE.