DCIT, Patiala V. Sh. Prem Bansal, Panchkula

ITA 630/CHANDI/2011

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9011 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-05-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 06-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI SARANGA L
• Assessee Lawyers: N K GARG
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS. 630,632 & 633/CHD/2011 A.YS.: 2004-05,2007-08 & 2008-09 THE DCIT, VS SHRI PREM BANSAL, CENTRAL CIRCLE, # 9, SECTOR - 9, PATIALA. PANCHKULA PAN: AAQPB6911R & C.O. 66/CHD/2011 IN ITA 633/CHD/2011 SHRI PREM BANSAL, VS THE DCIT, # 9, SECTOR 9, CENTRAL CIRCLE, PANCHKULA. PATIALA. PAN: AAQPB6911R & ITA NO. 634 & 635/CHD/2011 A.YS.: 2004-05 & 2006-07 THE DCIT, VS SMT. ROOP LATA BANSAL, CENTRAL CIRCLE, W/O SHRI PREM BANSAL, PATIALA. # 9, SECTOR - 9, PANCHKULA PAN: AKGPB0455J & C.O. 65/CHD/2011 IN ITA 635/CHD/2011 A.Y. 2006-07 SMT. ROOP LATA BANSAL, VS THE DCIT, W/O SHRI PREM BANSAL, CENTRAL CIRCLE, # 9, SECTOR 9, PATIALA. PANCHKULA. PAN: AKGPB0455J (APPELLANT) (RESPONDENT) ASSESSEE BY : S/SHRI N.K.GARG & VIB HOR GARG DEPARTMENT BY : SHRI RAVI SARANGAL DATE OF HEARING : 03.11.2016 DATE OF PRONOUNCEMENT : 03.11.2016 2 O R D E R PER BHAVNESH SAINI,JM ALL THE ABOVE DEPARTMENTAL APPEALS AND CROSS OBJECTIONS OF ASSESSEE ARE DIRECTED AGAINST DIFFERE NT ORDERS OF LD. CIT(APPEALS)-I LUDHIANA FOR THE ABOVE ASSESSMEN T YEARS. 2. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES AND PERUSED THE ORDERS OF AUTHORITIES BELOW. 3. IN ALL THE DEPARTMENTAL APPEALS, VARIOUS GROUNDS HAVE BEEN RAISED ON WHICH ADMITTEDLY THE TAX EFFECTS ARE BELOW RS. 10 LACS. ACCORDING TO CIRCULAR NO. 21/2015 DATED 1 0.12.2015, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HA S DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONE TARY LIMIT OF RS. 10 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSE E, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPE AL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS I N WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS TH E MONETARY LIMIT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RE TROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 4. ADMITTEDLY, IN THE DEPARTMENTAL APPEALS, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL APPE AL ARE NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISS UE IN 3 DEPARTMENTAL APPEAL ON FACTS AND THE CASE OF THE RE VENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE CI RCULAR. 5. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE DEPARTMENTAL APPEALS ARE FILED AGAINST THE CBDT INS TRUCTIONS, THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL AP PEALS. THEREFORE, THE ABOVE DEPARTMENTAL APPEALS ARE DISMI SSED BEING NOT PRESSED. 6. THE LD. COUNSEL FOR THE ASSESSEE ALSO DID NOT PR ESS THE CROSS OBJECTIONS. THEREFORE, BOTH THE CROSS OBJECT IONS ARE DISMISSED AS NOT PRESSED. 7. IN THE RESULT, DEPARTMENTAL APPEALS ARE DISMISSE D AND CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED BEIN G NOT PRESSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SA INI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD NOVEMBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR ITAT/CHD