Joint Commissioner of Income Tax, Special Range, Kanpur V. M/S. Four Wheels Auto Private Limited, Kanpur

ITA 469/LKW/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3921 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR A K SINGH
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 241/LKW/2018 ASSESSMENT YEAR: 2011 - 12 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. M /S. SWARSWATI SEWA SANSTHAN TRUST, LUCKNOW T AN /PAN : AAETS9292G (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 242/LKW/2018 ASSESSMENT YEAR: 2011 - 12 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. M/S. THE CANNOSA HOSPITAL SOCIETY, PRATAPGARH. T AN /PAN : AAATT5545K (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 348/LKW/2018 ASSESSMENT YEAR: 2014 - 15 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. VIK A T EDUCAT IONAL TRUST, LUCKNOW T AN /PAN : AABTV6124D (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 305/LKW/2018 ASSESSMENT YEAR: 2014 - 15 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. M/S. NEW AWASIYA PUBLIC SCHOOL SAMITI, KANPUR. T AN /PAN : AABAN3157H (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) 13 DEPTT APPEALS & 2 ASSESSEES COS PAGE 2 OF 6 RESPONDENT BY: NONE ITA NO. 469/LKW/2018 ASSESSMENT YEAR: 2013 - 14 JOINT CIT SPECIAL RANGE KANPUR V. M/S. FOUR WHEELS AUTO PVT. LTD., KANPUR. T AN /PAN : AABCF8066H (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 466/LKW/2018 ASSESSMENT YEAR: 2014 - 15 INCOME TAX OFFICER 1(5) KANPUR V. SH. HIMANSHU GUPTA, KANPUR T AN /PAN : A ICPJ6040N (APP ELL AN T) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 559/LKW/2018 ASSESSMENT YEAR: 2012 - 13 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. M/S. F.I. MEMORIAL WELFARE SOCIETY, LUCKNOW. T AN /PAN : AAAAF1352M (APP ELL ANT) (R ESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 473/LKW/2017 ASSESSMENT YEAR: 2014 - 15 DCIT (EXEMPTION) LUCKNOW V. M/S. PRAYAG DANT VIGYAN ANUSANDHAN SANSTHAN, ALLAHABAD. T AN /PAN : AAATP8185F (APP ELL ANT) (RESPONDENT ) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. KAPOOR, C.A. 13 DEPTT APPEALS & 2 ASSESSEES COS PAGE 3 OF 6 ITA NO. 534/LKW/2017 ASSESSMENT YEAR: 2013 - 14 DCIT (EXEMPTION) LUCKNOW V. M/S. PROGRAMME SUPPORT UNIT FOUNDATION PSU FOUNDATION, LUCKNOW. T AN /PAN : AAAAP1984F (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: NONE ITA NO. 89/LKW/2017 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER II BAHRAICH V. SH. SHAKEEL AHMAD, BAHRAICH T AN /PAN : AHLPA1255D (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. KAPOOR, C.A. C.O. NO.13/LKW/2018 [IN ITA NO. 89/LKW/2017] ASSESSMENT YEAR: 2009 - 10 SH. SHAKEEL AHMAD, BAHRAICH V. INCOME TAX OFFICER II BAHRAICH T AN /PAN : AHLPA1255D ( CROSS - OBJECTOR ) (RES PONDENT) ASSESSEE BY: SHRI P. K. KAPOOR, C.A. DEPARTMENT BY: DR. A. K. SINGH, CIT (DR) ITA NO. 408 & 409/ LKW/2017 ASSESSMENT YEAR: 20 12 - 13 & 2013 - 14 INCOME TAX OFFICER 6(1) KANPUR V. M/S. CLASSIC COMMERCIAL LTD, KANPUR T AN /PAN : A ACCC1845N (APP EL L ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI B.P. YADAV, COST ACCOUNTANT ITA NO. 437/LKW/2017 13 DEPTT APPEALS & 2 ASSESSEES COS PAGE 4 OF 6 ASSESSMENT YEAR: 2008 - 09 DCIT 4 KANPUR V. SH. RAHUL GUPTA, KANPUR T AN /PAN : AEOEG4551L (APP ELL ANT) (RESPONDENT) APPELLANT BY: DR. A. K. SINGH, CIT (DR) RESPONDENT BY: SHRI P. K. KAPOOR, C.A. C.O. NO.22/LKW/2017 [IN ITA NO. 437/LKW/2017] ASSESSMENT YEAR: 2008 - 09 SH. RAHUL GUPTA, KANPUR V. DCIT 4 KANPUR T AN /PAN : AEOEG4551L ( CROSS - OBJECTOR ) (RESPONDENT) ASSESSEE BY: SHRI P. K. KAPOOR, C.A. DEPARTMENT BY: DR. A. K. SINGH, CIT (DR) DATE OF HEARING: 02 08 2018 DATE OF PRONOUNCEMENT: 10 08 2018 O R D E R PER BENCH : THIS BUNCH OF 1 3 APPEALS PREFERRED BY THE REVENUE EMANATES FROM SEPARATE ORDERS PASSED B Y THE LD. CIT(A) IN THE CASES OF DIFFERENT ASSESSEES. IN TWO OF THE CASES, ASSESSEES HAVE ALSO FILED CROSS OBJECTIONS, WHICH ARE IN SUPPORT OF THE ORDERS OF THE LD. CIT(A). 2. O N A CAREFUL PERUSAL OF THE GROUNDS RAISED IN THESE APPEALS, WE FIND THAT THE T AX EFFECT INVOLVED IN TH ESE APPEAL S IS LESS THAN RS.20,00,000/ - , THEREFORE, IN VIEW OF THE CIRCULAR NO. 3/2018 ISSUED BY THE CBDT AND THE PROVISIONS CONTAINED IN SECTION 268A OF THE INCOME TAX ACT, 1961 (HEREINAFTER TO BE REFERRED AS THE ACT), THE DEPARTME NT IS BOUND TO WITHDRAW THE SE APPEAL S . 13 DEPTT APPEALS & 2 ASSESSEES COS PAGE 5 OF 6 3 . T HE LD. D.R., ALTHOUGH SUPPORTED THE ORDER S OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THIS FACT THAT TAX EFFECT IN TH ESE APPEAL S IS LESS THAN RS.20,00,000/ - . 4 . AFTER CONSIDERING THE SUBMISSIONS OF BOTH T HE PARTIES AND THE MATERIAL AVAILABLE ON RECORD, IT IS NOTICED THAT SECTION 268A HAS BEEN INSERTED BY THE FINANCE ACT, 2008 WITH RETROSPECTIVE EFFECT FROM 01/04/99. THE SAID SECTION 268 OF THE ACT PROVIDES THAT THE BOARD MAY ISSUE INSTRUCTION OR DIRECTIONS TO THE OTHER INCOME - TAX AUTHORITIES FIXING MONETARY LIMITS FOR NOT FILING THE APPEALS BEFORE THE APPELLATE TRIBUNAL OR THE COURTS, SAID INSTRUCTIONS/DIRECTIONS ARE BINDING ON THE INCOME TAX AUTHORITIES. 5 . IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR N O. 3 OF 2018 DATED 11.07.2018, VIDE WHICH IT HAS REVISED THE MONETARY LIMIT TO RS.20,00,000/ - FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL . 6 . FROM CLAUSE 12 & 13 OF THE SAID CIRCULAR, IT IS CLEAR THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPE ALS ALSO AND AS PER CLAUSE 13, THERE IS CLEAR CUT INSTRUCTION TO THE D EPARTMENT TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/ - . THESE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE PENDING AP PEALS. 7 . KEEPING IN VIEW THE CBDT CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE WITHDRAWN THE INSTANT APPEAL S FILED BEFORE THE TRIBUNAL. ACCORDING LY, ALL THE APPEAL S OF THE REVENUE ARE DISMISSED. 8. SINCE THE CROSS OBJECTIONS FILED BY THE ASSESSEES ARE IN SUPPORT OF THE ORDER OF THE LD. CIT(A), THE SAME HAVE BECOME INFRUCTUOUS AND LIABLE TO BE DISMISSED. 13 DEPTT APPEALS & 2 ASSESSEES COS PAGE 6 OF 6 9. IN THE RESULT, ALL THE APPEALS OF THE REVE NUE AND CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH AUGUST , 201 8 JJ: 0308 COPY FORWARDED TO: 1 . AP PELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR