Appeal details
Counselvise Citation
[2015] 121 COUNSELVISE.COM (IT) 1329 (ITAT-ALLAHABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 9 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-12-2015
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
Not Allotted
Assessment Year
2002-2003
Appeal Filed On
12-03-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO. 32 /ALLD/201 3 ASSESSMENT YEAR : 200 8 - 09 ACIT , VS. SMT. REETA BANSAL CIRCLE - 1, PROP. RAIL TECH, ALLAHABAD. 147/91 - A OLD BAIRHANA ALLAHABAD. PAN: A EMPB3762N (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI S. K. JAISWAL , A R . ITA NO. 58 /ALLD/201 3 ASSESSMENT YEAR: 200 9 - 10 A CIT , VS. M/S SUMAN JAISWAL CIRCLE - 1 , 185/363 - C, BAI KA BAGH, ALLAHABAD. ALLAHABAD. PAN:A A TFS8852M (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, & SH. SAURABH AGRAWAL, AR ITA NO. 65 /ALLD/201 3 ASSESSMENT YEAR: 20 0 2 - 0 3 ACIT , VS. M / S ALLAHABAD HIGH SCHOOL RANGE - II, SOCIETY, 4 P.D. TANDON ROAD, ALLAHABAD. ALLAHABAD. PAN:AA BTA2869A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, AR 2 ITA NO. 103 /ALLD/201 3 ASSESSMENT YEAR: 200 5 - 0 6 DY. CIT, VS. SHRI SURYA PRAKASH KESARWANI , CENTRAL CIRCLE, SAHASON, ALLAHABAD. ALLAHABAD. PAN:A DAPK7405L (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI PRAVEEN GODBOLE, AR ITA NO. 31 /ALLD/201 4 ASSESSMENT YEAR: 2010 - 11 ACIT , VS. SHRI ANIL KUMAR SINGH , CIRCLE - 3 , VILLAGE & POST - SAIDPUR, VARANASI. DISTT GHAZIPUR (U.P.) PAN:A VSPS4528C (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.7 7 /ALLD/2014 ASSESSMENT YEAR: 2010 - 11 ACIT , VS. M/S PROGRESSIVE CONSTRUCTION CIRCLE - 2, COMPANY MOHALLA - BEDUA, VARANASI. BALLIA, 277001 PAN:A AKFP6945R (APPELLANT) (RESPONDENT ) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI PRAVEEN GODBOLE, AR 3 ITA NO. 174 /ALLD/201 4 ASSESSMENT YEAR: 20 0 9 - 2010 IT O , VS. SMT. MADHU DEVI PROP. SWATI , WARD - 2(1), TRADING COMPANY, MOHARIPUR, GORAKHPUR. INDUSTRIAL AREA, GORAKHPUR 273015 PAN:A BOPD6192M (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO. 326 /ALLD/201 4 ASSESSMENT YEAR: 200 8 - 0 9 ITO, VS. M/S RAJ KUMAR SEWA SANSTHAN, WARD - 2, VILLAGE BARWARIPUR, PO. KADIPUR SULTANPUR. SULTANPUR. PAN:A AATR6901N (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . ITA NO. 336 /ALLD/201 4 ASSESSMENT YEAR: 2010 - 1 1 AC IT, VS. SHRI DINESH KUMAR GUPTA CIRCLE - 1, VNS PROP. BANARAS AUTO TRADERS VARANASI. C - 21/4, MALDAHIYA, VARANASI. - 221010 PAN:A FBPG9637F (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . 4 ITA NO. 4 1 0 /ALLD/201 4 ASSESSMENT YEAR: 200 9 - 10 DY. CIT VS. S HRI SANJEEV KUMAR YADAV , RANGE - II , RAMKOLA, GORAKHPUR. KUSHINAGAR. PAN:A AXPY6654R (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE ITA NO.421/ALLD/2014 ASSESSMENT YEAR: 2009 - 10 ITO, VS. PRASHANT CHANDRA JAISWAL, WARD - 2, C/O ST. XAVIER HIGH SCHOOL SULTANPUR. ALLAHABAD ROAD, SULTANPUR. PAN:AFBPJ3287J (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, AR ITA NO. 422/ALLD/2014 ASSESSMENT YEAR: 200 8 - 0 9 ITO, (1) VS. SHRI GIRDHARI LAL , SULTANPUR. PROP. M/S MANGLAM AGENCIES & GUPTA AGENCIES, JAGDISHPUR. SULTANPUR. PAN: ABPPL9280K (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE 5 ITA NO.3 28/ALLD/2015 ASSESSMENT YEAR: 2007 - 0 8 DY. CIT VS. M/S ABC INDUSTRIES , CIRCLE - III, NAKAHARA ROAD, MIRZAPUR. MIRZAPUR. PAN:A AGFA3494A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI ASHISH BANSAL, AR ITA NO. 441/ALLD/2015 ASSESSMENT YEAR: 200 7 - 0 8 ACIT, VS. M/S RAHUL ROAD LINES , CENTRAL CIRCLE, SUBHASH NAGAR, BARI DALLA, ALLAHABAD. SONEBHADRA. PAN:A AIFR2693G (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI N.C. AGRAWAL, AR ITA NO.34 2/ALLD/2015 ASSESSMENT YEAR: 2010 - 11 ITO, VS. SRI RAM BHAWAN GUPTA , - 5(5), MISSION ROAD, KARWI, ALIGANJ, BANDA. DISTT - CHITRAKOOT. PAN:A HNPG2257K (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : NONE . 6 ITA NO. 444 /ALLD/201 5 ASSESSMENT YEAR: 200 7 - 0 8 ACIT , VS. SH. GHANSHYAM KESARWANI , CENTRAL CIRCLE, 63B/5 - C, CHAK MUNDERA, ALLAHABAD. ALLAHABAD. PAN: A HWPK9874H (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI PRAVEEN GODBOLE, AR ITA NO.4 50/ALLD/2015 ASSESSMENT YEAR: 2005 - 0 6 ACIT VS. S MT. SANGEETA DEVI CENTRAL CIRCLE, 86, NEW BAIRAHNA. ALLAHABAD. ALLAHABAD. PAN:A EUPD4503R (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. PANDEY, SR.DR. ASSESSEE BY : SHRI PRAVEEN GODBOLE, AR DATE OF HEARING: 2 3 . 1 2 .2015 ORDER PRONOUNCED ON: 29 /1 2 /2015 ORDER PER BENCH: ALL THESE APPEALS HAVE BEEN FILED AGAINST THE RESPECTIVE ORDER S OF THE LD. CIT(A). 2. WE NOTED THAT IN EACH OF THE APPEAL S FILED BY THE REVENUE TAX E FFECT ON THE INCOME THE DISPUTE IS LESS THAN RS.10 LACS. 7 3 . WE FURTHER NOTED THAT THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 21/2015 DATED 10TH DECEMBER, 2015 FILE NO.279 OF MISC. 142/2007 - ITJ (PT) HAS ISSUED THE DIRECTION IN SUPERSESSION OF THE INSTRUCTION NO.5/2014 DATED 10.07.2014 IN PURSUANCE WITH THE POWER E NTR U STED U/S.268A OF THE INCOME TAX ACT THAT NO APPEAL SHOULD BE FILED BEFORE THIS TRIBUNAL IN CASE TAX EFFECT DOES NOT EXCEED RS.10 LAC. THE 'TAX EFFECT' IN THIS REGARD MEANS THE DIFFERENCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE T AX THAT WHAT HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED. THIS CIRCULAR FURTHER STATES THAT TAX WILL NOT INCLUDE ANY INTEREST THEREON UNLESS THE CHARGEABI LITY OF INTEREST ITSELF IS IN DISPUTE. WE FURTHER NOTED THAT UNDER PARAGRAPH 10 WHICH IS REPRODUCED AS UNDER, IT HAS BEEN MENTIONED IN THE CIRCULAR THAT THIS INSTRUCTION WILL APPLY EVEN TO THE PENDING APPEALS. '10. THIS INSTRUCTION WILL APPLY RETROSPECTIVE LY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SU BJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED.' 4 . WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE IN EACH OF THE APPEALS DOES NOT EXCEED RS.10 LAC. IN VIEW OF THIS FACT AS PER THE CBDT CIRCULAR NO.21 DATED 10.12.2015 THE REVENUE IS NOT SUPPOSED TO PRESS EACH OF THIS 8 APPEAL. WE , THEREFORE, DISMISS THE APPEALS FILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS I N OUR OPINION THE CIRCULAR ISSUED BY CBDT IS BINDING ON THE DEPARTMENTAL OFFICER S I N VIEW OF THE PROVISION OF SECTION 268A(1) OF THE INCOME TAX ACT. THE SAID VIEW HAS BEEN TAKEN BY THE HONBLE SUPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. 56 ITR 198 (SC). WE ACCORDINGLY DISMISS IN EACH OF THE APPEALS FILED BY THE REVENUE . 5 . IN THE RESULT, EACH OF THE APPEAL S FILED BY THE REVENUE STANDS DISMISSED . ORDER PRONOUNC ED IN THE OPEN COURT ON 29 / 1 2 /2015. SD/ - SD/ - (MAHAVIR PRASAD) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29 / 1 2 /2015 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR
