Income tax Officer, V. Rajkumar Narayan Nikam, Pune

ITA 67/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5242 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-06-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM SL. NO. ITA NO. NAME OF THE APPELLANT NAME OF THE RESPONDENT ASST. YEAR 1 62/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI SURESH NARAYAN NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN0720J 2008- 09 2 64/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. LATE SMT. SHANTABAI NARAYAN NIKAM, L/H RAJKUMAR NARAYAN NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7229Q 2008- 09 3 67/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SHRI RAJKUMAR NARAYAN NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE 411003. PAN : ACUPN0535H 2008- 09 4 68/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SMT. REKHA RAJKUMAR NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN0721K 2008- 09 5 70/PUN/2017 THE INCOME TAX OFFICER, WARD- 2(3), PUNE. SMT. NALINI SURESH NIKAM, S.NO.68/2, SANGAMWADI, KHADKI, PUNE 411003. PAN : AESPN7207E 2008- 09 REVENUE BY : SHRI SHASHANK DEOGADKAR. ASSESSEE BY : NONE / ORDER PER SUSHMA CHOWLA : THIS BUNCH OF FIVE APPEALS FILED BY REVENUE ARE AGAINST RESPECTIVE ORDER/S OF COMMISSIONER OF INCOME TAX (APPEALS) 3, RELATING TO THE ASSESSMENT YEAR 2008-09 AGAINST RESPE CTIVE ORDER/S / DATE OF HEARING : 13.08.2019 / DATE OF PRONOUNCEMENT: 19.08.2019 2 ITA 62/PUN/2017 & ORS SURESH NARAYAN NIKAM & ORS. PASSED UNDER DIFFERENT SECTION/S OF THE INCOME-TAX ACT, 1 961 (IN SHORT THE ACT). 2. THIS BUNCH OF APPEALS FILED BY THE REVENUE RELATING TO D IFFERENT ASSESSEES ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE LD. D.R. HAS POINTED OUT THAT THE TAX EFFECT IN THE PRESENT APPEALS IS LESS THAN AS PRESCRIBED BY THE CBDT. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE BUT BECA USE OF CONCESSION OF LD. D.R. FOR THE REVENUE, WE PROCEED TO DECID E THE PRESENT APPEALS BECAUSE OF LOW TAX EFFECT AFTER HEARING T HE LEARNED DEPARTMENTAL REPRESENTATIVE. 4. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPAR TMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEALS IS STATED TO BE BELOW THE MONET ARY LIMIT OF 20.00 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA). 5. WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEALS, THIS BUNCH OF APPEALS ARE DEEMED TO BE WITHDRAWN /NOT PRESSED AS THEIR FILING IS IN CONTRAVENTION OF THE CBDT CIRCU LAR DATED 11.07.2018 (SUPRA). 3 ITA 62/PUN/2017 & ORS SURESH NARAYAN NIKAM & ORS. 6. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11 .07.2018 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSE D AS WITHDRAWN/NOT PRESSED. 7. IN THE RESULT, ALL THE APPEALS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 19 TH DAY OF AUGUST, 2019. SD/- SD/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER PUNE; DATED : 19 TH AUGUST, 2019. YAMINI !'!# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. 5. 6. THE CIT(A)-3, PUNE. THE PR.CIT-2, PUNE. !'##$%,' $% , / DR, ITAT, B PUNE; ')*+/ GUARD FILE. / BY ORDER // TRUE COPY // , -.#/$0 / SR. PRIVATE SECRETARY ' $% , / ITAT, PUNE.