Vikramsinh Hindurao Aparadh, Kolhapur V. Assistant Commissioner of Income-tax,

ITA 628/PUN/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4329 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-08-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 547 /P U N/201 5 / ASSESSMENT YEAR : 20 09 - 10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR . / APPELLANT VS. SHRI VIKRAMSINH HINDURAO APARADH, PRATIKSHA, NIMBALKAR COLONY, KOLHAPUR . / RESPONDENT PAN: A CQPA5279F . / ITA NO. 628 /P U N/201 5 / ASSESSMENT YEAR : 2009 - 10 SHRI VIKRAMSINH HINDURAO APARADH, C/O P.G. DIWAN, 334 E WARD, TRADE CENTRE, STATION ROAD, KOLHAPUR . / APPELLANT PAN: ACQ PA5279F VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR . / RESPONDENT ASSESSEE BY : SHRI KISHORE PHADKE RESPONDENT BY : SHRI RAJESH GAWALI, DCIT / DATE OF HEARING : 01 . 0 8 .201 8 / DATE OF PRONOUNCEMENT: 01 . 0 8 .201 8 ITA NO. 547 /P U N/20 1 5 ITA NO.628 /PUN /201 5 SHRI VIKRAMSINH H APARADH 2 / ORDER PER SUSHMA CHOWLA, J M : THE CROSS APPEAL S FILED BY REVENUE AND THE ASSESSEE ARE AGAINST ORDER OF CIT (A) - 1&2 , KOLHAPUR , DATED 12 . 0 2 .20 1 5 RELATING TO ASSESSMENT YEAR 20 09 - 10 AGAINST ORDER PASSED UNDER SECT ION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE CROSS APPEAL S FILED BY REVENUE AND THE ASSESSEE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. 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. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL IS STATED TO BE BELOW THE MONETARY LIMIT OF 20.00 LA KHS SPECIFIED IN THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA). 4 . IN THIS BACKGROUND, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS REQUIRED TO STATE H IS POSITION; HE HAS NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTI ONED APPEAL IS PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CIRCULAR (SUPRA). 5 . WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEAL, THIS APPEAL IS DEEMED TO BE WITHDRAWN/NOT PRESSED AS ITS FILING IS IN CONTRAV ENTION OF THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA). BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE - INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE ITA NO. 547 /P U N/20 1 5 ITA NO.628 /PUN /201 5 SHRI VIKRAMSINH H APARADH 3 APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR (SUPRA). 6 . IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA), THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 7. THE LEARNED AUTHORIZED REPRESENTATIVE FO R THE ASSESSEE HAS FILED A LETTER DATED 01.08.2018 SEEKING PERMISSION TO WITHDRAW THE CAPTIONED APPEAL , FOR WHICH LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS NOT OBJECTED. ACCORDINGLY, THE PRAYER OF ASSESSEE IS GRANTED . THUS, THE APP EAL OF ASSESSEE IS DISMISSED AS HAVING BEEN WITHDRAWN. 8 . IN THE RESULT, BOTH THE APPEAL S OF REVENUE AND ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON THIS 1 ST DAY OF AUGUST , 201 8 . SD/ - SD/ - (ANIL CHAT URVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 1 ST AUG U ST , 201 8 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 1&2 , KOLHAPUR ; 4. THE CI T - I /II , KOLHAPUR ; 5. 6. , , / DR A , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE