ITO, Ambala V. Sh. Girdhari Lal, Ambala

ITA 696/CHANDI/2015

• Counselvise Citation: 69621514 RSA 2015
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 14-12-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 28-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NO. 696/CHD/2015 ASSESSMENT YEAR: 2011-12 THE ITO, VS SHRI GIRDHARI LAL WARD - 1, S/O SHIBBU RAM, AMBALA. # 335, WARD-11, NARAINGARH, DISTT. AMBALA. PAN: AFOPL6065R & CO 22/CHD/2015 IN ITA NO. 696/CHD/2015 ASSESSMENT YEAR: 2011-12 SHRI GIRDHARI LAL VS THE ITO, S/O SHIBBU RAM, WARD 1, # 335, WARD-11, AMBALA. NARAINGARH, DISTT. AMBALA. PAN: AFOPL6065R (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI SUSHIL KUMAR ASSESSEE BY : NONE DATE OF HEARING : 14.12.2015 DATE OF PRONOUNCEMENT : 16.12.2015 O R D E R PER BHAVNESH SAINI,JM THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF 2 LD. CIT(APPEALS) PANCHKULA DATED 26.05.2015 FOR ASSESSMENT YEAR 2011-12. 2. WE HAVE HEARD LD. DR. NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUDHIR SEHGAL, ADVOCATE FORWA RDED A SUBMISSION IN WRITING WHICH IS TAKEN INTO CONSIDERATION IN WHICH THE ASSESSEE SEEKS PERMISSIO N TO WITHDRAW THE CROSS OBJECTION. THE CROSS OBJECTION OF THE ASSESSEE IS THEREFORE, DISMISSED AS WITHDRAWN. 3. IN DEPARTMENTAL APPEAL, REVENUE CHALLENGED THE ORDER OF THE LD. CIT(APPEALS) IN DELETING THE ADDIT ION OF RS. 15 LACS ON ACCOUNT OF UNEXPLAINED RECEIPTS OF B IANA FROM SHRI MOHD. HASSAN. 4. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12.2015, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HAS DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY 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 Y EAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISP UTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. TH IS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBU NAL. 3 THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT M AY BE WITHDRAWN/NOT PRESSED. 5. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTM ENTAL APPEAL IS NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISSUE IN DEPARTMENTAL APPEAL ON FACTS A ND THE CASE OF THE REVENUE WOULD NOT FALL IN THE EXCEP TIONS PROVIDED IN THE ABOVE CIRCULAR. 6. IN VIEW OF THE ABOVE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AND IS ACCORDINGLY, DISMISSED AS F ILED AGAINST THE INSTRUCTIONS OF THE BOARD. 7. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED AND CROSS OBJECTION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH DECEMBER, 2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD