ITO, Kanpur V. M/s. Ahuja Builders, Kanpur

ITA 65/LKW/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9151 (ITAT-LUCKNOW)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-02-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 01-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K B AJAJ
• Keywords: Retrospective amendment; Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, LUCKNOW. BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER I.T.A.NO.65(LKW.)/2011 A.Y. : 2003-04 THE I.T.O.-2(1) VS. M/S. AHUJA BUILDERS, KANPUR. 111-A/330, ASHOK NAGAR, KANPUR. PAN AGPA0130K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.K.BAJAJ, D.R. RESPONDENT BY : NONE. O R D E R THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE O RDER OF THE CIT(A)- I, DEHRADUN (HOLDING CONCURRENT JURISDICTION OVER T HE CASE) DATED 14.10.2010 RELATING TO ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE- RESPONDENT. THE LD.COUNSEL FOR THE ASSESSEE HAS SEN T AN APPLICATION FOR ADJOURNMENT, WHICH BEING WITHOUT ANY JUSTIFIABLE REASON, HAS BEEN REJECTED. I ,THEREFORE, PROCEED TO DECIDE THE APPEAL EX PARTE QUA THE ASSESSEE- RESPONDENT. 3. THE REGISTRY HAS MARKED THE APPEAL FILED BY THE REVENUE LATE BY TWO DAYS. THE REVENUE HAS MOVED AN APPLICATION FOR CON DONATION OF DELAY IN FILING THE APPEAL DATED 8.2.2011. AFTER CONSIDERIN G THE APPLICATION FOR CONDONATION OF DELAY, I CONDONE DELAY. 2 4. AFTER HEARING THE LD. D.R. AND GOING THROUGH TH E MATERIAL ON RECORD, IT IS NOTICED THAT SECTION 268A HAS BEEN INSERTED B Y THE FINANCE ACT, 2008 WITH RETROSPECTIVE EFFECT FROM 01/04/99. THE PROVI SIONS 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 AUTH ORITIES, FIXING SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PU RPOSE OF REGULATING FILING OF APPEAL OR APPLICATION FOR REFE RENCE BY ANY INCOME-TAX AUTHORITY UNDER THE PROVISIONS OF THIS C HAPTER. (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), AN INCOME-TAX AUTHORI TY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON AN Y ISSUE IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR, IT SHA LL NOT PRECLUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISSUE IN THE CASE OF (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR ; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER AS SESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION F OR REFERENCE HAS BEEN FILED BY AN INCOME-TAX AUTHORITY PURSUANT TO THE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECT ION (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 NOT FILING AN APPEAL OR APPLICATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH A PPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDERS, INSTRUC TIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1) AND THE CIR CUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENC E 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 A PPEAL OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE B EEN ISSUED UNDER SUB-SECTION (1) AND THE PROVISIONS OF SUB-SEC TIONS (2), (3) AND (4) SHALL APPLY ACCORDINGLY.] 3 5. IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTIO N OR DIRECTIONS ISSUED TO THE OTHER INCOME-TAX AUTHORITIES ARE BINDING ON THO SE AUTHORITIES, THEREFORE, THE DEPARTMENT OUGHT NOT TO HAVE FILED THE APPEAL I N VIEW OF THE ABOVE MENTIONED SECTION 268A SINCE THE TAX EFFECT IN THE INSTANT CASE IS LESS THAN THE AMOUNT PRESCRIBED FOR NOT FILING THE APPEAL, SO THIS APPEAL IS DISMISSED. 6. IN THE RESULT, THE APPEAL IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 22/02/2011 ) SD. (N.K.SAINI) ACCOUNTANT MEMBER FEBRUARY 22ND ,2011. COPY TO THE : 1. APPELLANT 2. RESPONDENT 3. CIT(A) (4) CIT 5.DR. A.R.,ITAT, LUCKNOW. SRIVASTAVA.