ACIT, CIRCLE-2, Nagpur V. NAGPUR IMPROVEMENT TRUST, Nagpur

ITA 521/NAG/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2134 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 18-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R NINAWE
• Assessee Lawyers: SUDHIR DABIR
• Keywords: Tax effect

Judgement Text

1 ITA NO. 521/NAG/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO. 521/NAG/2014. ASSESSMENT YEAR : 2006 - 07. ASSTT. COMMISSIONER OF INCOME - TAX, NAGPUR IMPROVEMENT TRUST, CIRCLE - 2, NAGPUR. VS. NAGPUR. PAN AAALM0004D APPELLANT. RESPONDENT. APPELLANT BY : S HRI A.R. NINAWE. RESPONDENT BY : SHRI SU DHIR DABIR. DATE OF HEARING : 13 - 07 - 2016 DATE OF PRONOUNCEMENT : 13 TH JULY, 2016 O R D E R THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - I, NAGPUR DATED 30 - 09 - 2014 AND PERTAINS TO ASSESSMENT YEAR 200 6 - 07. THE GROUNDS OF APPEAL READ AS UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEA RNED CIT(A) ERRED IN DELETING THE ADDITION MADE BY THE AO ON ACCOUNT OF MOTOR CAR EXPENSES IN THE ABSENCE OF RELEVANT DETAILS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT(A) ERRED IN DELETING THE ADDITION MADE BY THE AO ON ACCOUNT OF MOTOR VEHICLE REPAIR AND MAINTENANCE EXPENSES IN THE ABSENCE OF RELEVANT DETAILS. 2. AT THE THRESHOLD I NOTE THAT AS PER THE CBDT CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015 THE MONETARY LIMIT FIXED FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE INCOME - TAX APPELLATE TRIBUNAL IS HAVING TAX EFFECT OF MORE THAN RS.10,00,000/ - . IT HAS BEEN MENTION ED IN PARA 10 OF THE ABOVE SAID CIRCULAR THAT 2 ITA NO. 521/NAG/2014 THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS. FURTHER IT HAS BEEN PROVIDED THAT THE PENDING APPEALS BELOW THE SPECIFIED LIMIT MAY BE WITHDRAWN/NOT PRESSED. I FIND THAT IN THIS APPEAL THE TAX E FFECT IS BELOW RS.10,00,000/ - . 3. THERE ARE CERTAIN EXCEPTIONS PROVIDED IN THE ABOVE SAID CIRCULAR. LEARNED D.R. DID NOT DISPUTE THAT THIS APPEAL IS BELOW THE ABOVE SAID LIMIT. FURTHER HE COULD NOT POINT OUT ANY FEATURE IN THE PRESENT APPEAL INVITING ANY O F THE EXCEPTIONS IN THE SAID CIRCULAR. 4. IN THE LIGHT OF THE ABOVE OBSERVATIONS, THIS APPEAL BY THE REVENUE STANDS DISMISSED IN LIMINE ON ACCOUNT OF TAX EFFECT. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF JULY,2016. SD/ - ( SHAMIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 13 TH JULY, 2016. COPY FORWARDED TO : 1. NAGPUR IMPROVEMENT TRUST, STATION ROAD, SADAR, NAGPUR. 2. A.C.I.T., CIRCLE - 2 , NAGPUR. 3. C.I.T. - I.NAGPUR. 4. CIT(APPEALS), - I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE.