ITO, Ludhiana V. Smt. Manju Rani goyal, Ludhiana

ITA 460/CHANDI/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8406 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 26-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NO. 460/CHD/2013 ASSESSMENT YEAR: 2009-10 THE I.T.O, VS SMT. MANJU RANI GOYAL, WARD-VI(4), B-35/922,NEAR RAJ GURU LUDHIANA. NAGAR, BAREWAL AWANA LUDHIANA. PAN: AEHPG3049N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH RESPONDENT BY : NONE DATE OF HEARING : 08.03.2016 DATE OF PRONOUNCEMENT : 08.03.2016 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-I, LUDHIANA DATED 28.02.2013 FO R ASSESSMENT YEAR 2009-10. 2. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12.20 15, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 10 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREO N. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSEE, DISPU TED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FIL ED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX E FFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIM IT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RETROSPECTI VELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE T HE TRIBUNAL. 2 THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT M AY BE WITHDRAWN/NOT PRESSED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISS UE IN DEPARTMENTAL APPEAL ON FACTS AND THE CASE OF THE RE VENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE CI RCULAR. 4. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE D EPARTMENTAL APPEAL IS FILED AGAINST THE CBDT INSTRUCTIONS, THER EFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL APPEAL. THEREFO RE, THE ABOVE DEPARTMENTAL APPEAL IS DISMISSED BEING NOT PRESSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH MARCH,2016. COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD