ITO, Nangal V. Mrs. Kaval Jeet Kaur, Sri Anandpur Sahib

ITA 706/CHANDI/2015

• Counselvise Citation: 70621514 RSA 2015
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 21-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 04-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: B M MONGA
• 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. 706/CHD/2015 ASSESSMENT YEAR: 2008-09 THE ITO, VS MRS. KAVAL JEET KAUR, WARD 1(1), HOUSE NO. 63, WARD NO. 13 EASTERN AVENUE, SRI ANANDPUR SAHIB. BHAKRA ROAD, NANGAL. PAN: AGVPK0925D (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI MANJIT SINGH ASSESSEE BY : SHRI B.M. MONGA DATE OF HEARING : 21.12.2015 DATE OF PRONOUNCEMENT : 21.12.2015 O R D E R PER BHAVNESH SAINI,JM THIS DEPARTMENTAL APPEAL IS DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-I CHANDIGARH DATED 27.05. 2015 FOR ASSESSMENT YEAR 2008-09. 2. IN THIS CASE THE ASSESSING OFFICER MADE ADDITION OF RS. 23,13,485/- AND COMPUTED THE TOTAL INCOME AT RS . 23,20,080/-. THE LD. CIT(APPEALS) DELETED THE SAID ADDITION. 3. 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 TAX EFFE CT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LACS. THE TAX WILL 2 NOT INCLUDE ANY INTEREST THEREON. IT IS FURTHER CL ARIFIED THAT IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH T HE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MO NETARY LIMIT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSE D. 4. 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) D ECIDED THE ISSUE IN DEPARTMENTAL APPEAL ON FACTS AND THE C ASE OF THE REVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVID ED IN THE ABOVE CIRCULAR. 5. IN VIEW OF THE ABOVE, SINCE THE DEPARTMENTAL APP EAL IS FILED AGAINST THE INSTRUCTIONS OF CBDT, THEREFOR E, DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AND IS ACCORDINGLY, DISMISSED. 6. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVN ESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH DECEMBER, 2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD