DCIT circle-5, Kanpur V. Dr. Devi Prasad Agarwal, Kanpur

ITA 624/LKW/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83252 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2014
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 04-08-2014
• Assessment Year: misc
• Appeal Filed On: 14-10-2011
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 624 & 625/LKW/2011 ASSESSMENT YEAR: 2003 - 04 DY. CIT CIRCLE 5, KANPUR V. DR. DEVI PASAD AGARWAL 113/186, SWAROOP NAGAR KANPUR PAN: ABOPA4519M (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. Y.P. SRIVASTAVA, D.R. RESPONDENT BY: SHRI. RAKESH GARG, ADVOCATE DATE OF HEARING: 04 0 8 2014 DATE OF PRONOUNCEMENT: 20 0 8 2014 O R D E R PER SU NIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE REVENUE AGAINST THE RESPECTIVE ORDER OF THE LD. CIT(A). 2. AT THE VERY OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE HAS S UBMITTED THAT THE TAX EFFECT INVOLVED IN TH ESE APPEAL S IS LESS THAN THE PRESCRI BED MONETARY LIMIT, THEREFORE, THE DEPARTMENT OUGHT NOT TO HAVE FILED TH E S E APPEAL IN VIEW OF THE INSTRUCTIONS ISSUED BY C.B.D.T. 2 . THE LEARNED D. R. DID NOT CONTROVERT THE ABOVE FACT. 3 . IT IS NOTICED THAT SECTION 268A OF THE ACT HAS BEEN INSERTED BY THE F INANCE ACT, 2008 W ITH RETROSPECTIVE EFFECT FROM 1.4.1999 . THE PROVISIONS CONTAINED IN SECTION 268A READ AS UNDER: - 268A. (1) THE BOARD MAY, FROM TIME TO TIME, ISSUE ORDERS, INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME - TAX AUTHORITIES, PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : FIXING SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PURPOSE OF REGULATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME - TAX AUTHORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECT ION (1), AN INCOME - TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSUE IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR, IT SHALL NOT PRECLUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISSU E IN THE CASE OF (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION FOR REFERENCE HAS BEEN FILED BY AN INCOME - TAX AUTHORITY PURSUAN T TO THE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECTION (1), IT SHALL NOT BE LAWFUL FOR AN ASSESSEE, BEING A PARTY IN ANY APPEAL OR REFERENCE, TO CONTEND THAT THE INCOME - TAX AUTHORITY HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUE BY N OT FILING AN APPEAL OR APPLICATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH APPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER, INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILING AN APPEAL PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB - SECTION (1) AND THE PROVISIONS OF SUB - SECTIONS (2), (3) AND (4) SHALL APPLY ACCORDINGLY. ] 4 . IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTION S OR DIRECTION S ISSUED TO THE I NCOME - TAX A UTHORITIES ARE BINDING ON THOSE AUTHORITIES, T HEREFORE, THE DEPARTMENT OUGHT NOT TO HAVE FILED TH ESE APPEAL S IN VIEW OF THE PROVISIONS OF SECTION 268A OF THE ACT, SINCE THE TAX EFFECT IN THE INSTANT CASE S IS LESS THAN THE AMOUNT PRESC RIBED FOR NOT FILING THE APPEAL. ACCORDINGLY, THESE APPEAL S ARE DIS MISSED. 5 . IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.8.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH AUGUST , 2014 JJ: 0408 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )