Income tax Officer, V. Savita Mohan Nikam, Pune

ITA 61/PUN/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6157 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM SL. NO. ITA NOS. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1. 61/PUN/2017 ITO, WARD-2(3), PUNE. SAVITA MOHAN NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE. PAN : AESPN7255G 2008-09 2. 63/PUN/2017 ITO, WARD-2(3), PUNE. LATE (SHRI) SAHADEO HARIBHAU NIKAM, L/H SAHADEO HARIBHAU NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE. PAN : AHKPN4522D 2008-09 3. 65/PUN/2017 ITO, WARD-2(3), PUNE. SUNIL SAHADEO NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE. PAN : AAIPN0184A 2008-09 4. 66/PUN/2017 ITO, WARD-2(3), PUNE. SMT. SHUBHANGI BALASAHEB NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE. PAN : AESPN7256F 2008-09 5. 69/PUN/2017 ITO, WARD-2(3), PUNE. SMT. APARNA SUNIL NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE. PAN : AEQPN2209C 2008-09 6. 71/PUN/2017 ITO, WARD-2(3), PUNE. SMT. SUBHADRA SAHADEO NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE. PAN : AHKPN5889P 2008-09 REVENUE BY : SHRI PANKAJ GARG ASSESSEE BY : NONE / DATE OF HEARING : 10.01.2019 / DATE OF PRONOUNCEMENT : 10.01.2019 / ORDER PER BENCH : THE ABOVE SIX APPEALS BY THE REVENUE RELATES TO THE DIFFERENT ASSESSEES. THEY ARE FILED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX 2 (APPEALS)-3, PUNE FOR THE RESPECTIVE ASSESSMENT YEARS MENTIONED IN THE TITLE AGAINST THE NAMES OF THE SAID ASSESSEES. THE IMPUGNED ORDERS HAVE BEEN PASSED U/S 143(3) R.W.S. 147 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF IN THIS COMPOSITE ORDER. 2. BEFORE US, AT THE OUTSET, LD. DR FOR THE REVENUE DREW OUR ATTENTION TO THEIR LETTER FOR WITHDRAWAL OF THE ABOVE SIX APPEALS IN VIEW OF THE TAX EFFECT BELOW LESS THAN RS.20 LAKHS. 3. HOWEVER, THERE IS NONE TO REPRESENT THE ASSESSEES DESPITE THE ISSUE OF NOTICES BY THE ITAT. LD. DR FAIRLY SUBMITTED THAT THE SAID TAX EFFECT OF THE ADDITIONS DISPUTED GOT CHECKED BEFORE CONCEDING THE APPEALS ON THE GROUND OF LOW TAX EFFECT. CONSIDERING THE FACT THAT THE EFFECT OF WITHDRAWAL IS IN FAVOUR OF THE ASSESSEE, WE PROCEED TO DECIDE THE ABOVE APPEALS ON ACCOUNT OF LOW TAX EFFECT AFTER HEARING THE LD. DR FOR THE REVENUE. 4. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. AS PER THE CIRCULAR (SUPRA), THE MONETARY LIMIT OF TAX EFFECT FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT HAS BEEN RAISED TO RS.20 LAKHS. WE FIND THE TAX EFFECT IN THE ABOVE SIX APPEALS IS BELOW RS.20 LAKHS. THEREFORE, WITHOUT GOING INTO THE MERITS OF THE ISSUES RAISED IN THE CAPTIONED APPEALS, THE ABOVE SIX APPEALS HAVE TO BE DISMISSED AS WITHDRAWN AS THEY ARE IN CONTRAVENTION OF THE CBDT CIRCULAR DATED 11-07-2018 (SUPRA). 3 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 10 TH JANUARY, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 10 TH JANUARY, 2019 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS)-3, PUNE. 4. THE CCIT, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.