ITO, Mohali V. Sh.Sukhjit Singh, Mohali

ITA 707/CHANDI/2010

• Counselvise Citation: 70721514 RSA 2010
• Duration Of Justice: 5 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-02-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 28-05-2010
• 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.707/CHANDI/2010 (ASSESSMENT YEAR : 2006-07) THE I.T.O, WARD 6(1), VS. SHRI SUKHJIT SINGH MOHALI. C/O MR. SHARMA JAIN, ADVOCATE, 3126,SECTOR- 21-D CHANDIGARH. PAN NO. AZXPS6692L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI GAGAN DEEP SINGH FOR SHRI S.K. MUKHI ITA NO.25/CHANDI/2015 (ASSESSMENT YEAR : 2010-2011) THE I.T.O., WARD 2(3), VS. SHRI. AJAY JAIN, CHANDIGARH. H.NO.104, SECTOR 8-A, CHANDIGARH. PAN NO.ABBPJ 3337M (APPELLANT) (RESPONDENT APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI NEERAJ ARORA ITA NO.289/CHANDI/2015 (ASSESSMENT YEAR : 2010-2011) THE DCIT,CC-I, VS. M/S DAMINI RESORTS & BUILDERS(P)LTD. LUDHIANA. SCO-I,BASANT AVENUE, DUGRI ROAD,LUDHIANA PAN NO.AAACD 6211B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI ADITYA KUMAR 2 ITA NO.367/CHANDI/2015 (ASSESSMENT YEAR :2011-2012) THE DCIT,CC-3, VS. M/S EBI CRREMICA FOOD COATINGS (P)LTD. LUDHIANA. (NOW KERRY LTD.),B XXXIII-324,G.T.ROAD, (WEST),JALANDHAR BYE PASS, LUDHIANA PAN NO.AAACE3690D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI SUBHASH AGGARWAL ITA NOS.427 & 428/CHANDI/2013 (ASSESSMENT YEARS :2005-06 & 2006-07) THE I.T.O.,WARD-2, VS. SHRI ARUN SEN SOLAN(HP). S/O RAJA HITENDER SEN, VPO KUTHAR, SUB. TEH.KISHANGARH, DISTT. SOLAN (HP) PAN NO.AJLPS 1038E (APPELLANT) (RESPONDENT APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI RAJEEV SOOD ITA NO.279/CHANDI/2002 (ASSESSMENT YEAR :1998-99) THE I.T.O.,WARD- 1(3), VS. SHRI RIKHAB DASS JAIN, LUDHIANA. C/O SWEETY TRADERS, SUNDER NAGAR, LUDHIANA. PAN NO. 112-R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI ADITYA KUMAR 3 ITA NO.281/CHANDI/2002 (ASSESSMENT YEAR :1998-99) THE I.T.O,WARD- 1(3), VS. SHRI RAMESH KADD, LUDHIANA. C/O M/S DIXON KNITWEARS, VILLAGE BHATIAN, LUDHIANA. PAN NO.-- (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI ADITYA KUMAR ITA NO.1329 /CHANDI/2012 (ASSESSMENT YEAR : 2005-06) THE DCIT,C-VI, VS. SH. SOHAN SINGH GARCHA, LUDHIANA. 901/2,PUNJAB MATA NAGAR, LUDHIANA. PAN NO.AGQPG7446L (APPELLANT) (RESPONDENT) AND C.O.NO.4 /CHANDI/2013 (IN ITA NO.1329/ CHANDI/2012) (ASSESSMENT YEAR : 2005-06 ) SH. SOHAN SINGH GARCHA, VS. THE DCIT,C-VI, 901/2,PUNJAB MATA NAGAR, LUDHIANA. LUDHIANA. PAN NO.AGQPG7446L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJEEV KUMAR GARG DEPARTMENT BY : SHRI MANJIT SINGH, DR ITA NO.818/CHANDI/2015 (ASSESSMENT YEAR :2004-05) THE A.C.I.T,CIRCLE-5, VS. M/S FLEXFIT INDUSTRIES, LUDHIANA. B-XXXIX,INDL.AREA-C, DHANDARI KALAN, 4 LUDHIANA. PAN NO.AAAFF 2966 L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANIT SINGH, DR RESPONDENT BY : NONE ITA NO.859/CHANDI/2015 (ASSESSMENT YEAR :2008-09) THE ITO-WARD-4, VS. SHRI UMANG BINDRA, PATIALA. # 3-B,MODEL TOWN, PATIALA. PAN NO.AIJPB 1930 H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : NONE ITA NO.860/CHANDI/2015 (ASSESSMENT YEAR : 2009-10) THE D.C.I.T,CIRCLE-3(1), VS M/S AJAY SANGARI & CO., LUDHIANA. #1240,SECTOR-22-B, CHANDIGARH. PAN NO.AABFA 7186L (APPELLANT) (RESPONDENT APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI GAGAN DEEP SINGH FOR SHRI S.K. MUKHI ITA NO.544/CHANDI/2014 (ASSESSMENT YEAR :2006-07) THE A.C.I.T,CC-II, VS. SMT. DEVKI GULATI, CHANDIGARH. SCO-39, SECTOR-17-E, CHANDIGARH. PAN NO.AEEPG 5106P (APPELLANT) (RESPONDENT) 5 APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : NONE ITA NO.935/CHANDI/2013 (ASSESSMENT YEAR : 2008-09) THE A.C.I.T.,CC, VS. M/S VERMA ELECTRONICS PVT.LTD, PATIALA MAIN BAZAR,RAJPURA-140410. PAN NO.AABCV3119M (APPELLANT) (RESPONDENT) AND C.O 36/CHANDI/2013 (ITA NO.935/CHANDI/2013) (ASSESSMENT YEAR : 2008-09) M/S VERMA ELECTRONICS PVT.LTD., VS. THE ACIT,CC, PATIALA MAIN BAZAR,RAJPURA-140410. PAN NO.AABCV3119M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAHIL FOR SHRI SUDHIR SEHGAL DEPARTMENT BY : SHRI SUHSIL KUMAR, DR ITA NO.597/CHANDI/2014 (ASSESSMENT YEAR : 2008-09) THE I.T.O.WARD-3, VS. M/S JATIN ISPAT PVT.LTD., PATIALA. AMLOH ROAD,OPPOSITE DISCO RESORT, MANDI GOBINDGARH. (REGD. OFFICE-PATRAN ROAD,SAMANA) PAN NO.AABCJ 4358 E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : NONE ITA NO.352/CHANDI/2013 (ASSESSMENT YEAR : 2009-10) THE A.C.I.T.,CC, VS. SHRI PAWAN BANSAL, PATIALA. #217,SECTOR -7, 6 PANCHKULA. PAN NO.AAMPB 5747 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI VINEET KRISHAN FOR SHRI TEJ MOHAN SINGH ITA NO.1133/CHANDI/13 (ASSESSMENT YEAR :2007-08) THE ITO,WARD-2, VS SHRI HARI SINGH, SIRSA. PROP. M/S PANJRATTAN TRADING CO., 69, ANAJ MANDI, RANIA. PAN NO.AFUPS 3982 C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI VINEET KRISHAN FOR SHRI TEJ MOHAN SINGH ITA NOS.659 & 660/CHANDI/2015 (ASSESSMENT YEARS : 2009-10 & 2010-11) THE DCIT-CC-II, VS SHRI DEEP MALHOTRA, LUDHIANA. OLD CANT ROAD, FARIDKOT. PAN NO.ADKPM 8478M (APPELLANT) (RESPONDENT APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI SAHIL FOR SHRI SUDHIR SEHGAL ITA NO.19/CHANDI/2014 (ASSESSMENT YEAR :2009-10) THE DCIT-C-6(1), VS SURYA INFRASTRUCTURE AND BUILDERS, MOHALI. SCO-2, KALGIDHAR ENCLAVE, KALKA ROAD, ZIRAKPUR. PAN NO.ABEFS 6957 R 7 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI AJAY JAIN ITA NO.564/CHANDI/2015 (ASSESSMENT YEAR : 2011-12) THE DCIT-CC-1, VS M/S VENUE GARMENTS (INDIA)LTD., LUDHIANA. G.T.ROAD,JALANDHAR BYE PASS , LUDHIANA. PAN NO.AABCV 3502E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : NONE ITA NO.572/CHANDI/2012 (ASSESSMENT YEAR : 2008-09) THE ACIT-CC, LUDHIANA. VS SHRI NARESH KUMAR VERMA, # 94-A,GURU NANAK COLONY, RAJPURA. PAN NO.ACRPV 0385 Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI SAHIL FOR SHRI SUDHIR SEHGAL ITA NO.573/CHANDI/2012 (ASSESSMENT YEAR : 2008-09) THE ACIT-CC,PATIALA. VS SHRI RAM SAROOP VERMA, C/O VERMA JEWELLERS, RAJPURA. PAN NO.AEHPB 2495 J (APPELLANT) (RESPONDENT) AND 8 C.O-35/CHANDI/2012 (IN ITA NO.573/CHANDI/2012) (ASSESSMENT YEAR : 2008-09) SHRI RAM SAROOP VERMA, VS THE ACIT-CC, PATIALA. C/O VERMA JEWELLERS, RAJPURA. PAN NO.AEHPB 2495 J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI SAHIL FOR SHRI SUDHIR SEHGAL ITA NO.674/CHANDI/2015 (ASSESSMENT YEAR : 2006-07) THE ITO-WARD-2(3), VS SHRI RAMAN GULATI, CHANDIGARH. H.NO. 1279,SECTOR-18-C, CHANDIGARH. PAN NO.AATPG 3939 M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : NONE SEHGAL ITA NO.601/CHANDI/2015 (ASSESSMENT YEAR : 2010-11) THE ITO-WARD-5(1), VS M/S VISHWAS TUBES INDIA LTD., CHANDIGARH. SCF-104,SECTOR 26, CHANDIGARH. PAN NO.AABCV 9698 R (APPELLANT) (RESPONDENT) AND C.O- 20/CHANDI/2015 (IN ITA NO.601/CHANDI/2015) (ASSESSMENT YEAR : 2010-11) M/S VISHWAS TUBES INDIA LTD., VS THE ITO-WARD-5(1), SCF-104,SECTOR 26, CHANDIGARH. CHANDIGARH. PAN NO.AABCV 9698 R 9 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MANJIT SINGH, DR DEPARTMENT BY : SHRI JASPAL SHARMA ITA NO.527/CHANDI/2013 (ASSESSMENT YEAR : 2009-10) THE DCIT, CC-VI, VS SHRI MAHESH KUMAR GOEL, LUDHIANA. 259, INDUSTRIAL AREA-A, LUDHIANA. PAN NO.ABGPG2297L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI S.R. CHHABRA AND ITA NO.498/CHANDI/2013 (ASSESSMENT YEAR : 2009-10) THE ACIT, CIRCLE VS SHRI JANGIR SINGH MALHI PATIALA. PROP. M/S PEC ENGINEERS, B-20, INDL. FOCAL POINT, PATIALA. PAN NO.AEEPM0117L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KUMAR, DR RESPONDENT BY : SHRI R.K. JAIN DATE OF HEARING : 28.12.2015 DATE OF PRONOUNCEMENT : 28.12.2015 O R D E R PER BENCH : THIS ORDER SHALL DISPOSE OFF ALL THE ABOVE DEPARTMENTAL APPEALS AS WELL AS SOME OF THE CROSS O BJECTIONS 10 FILED IN THE DEPARTMENTAL APPEALS. IT IS STATED T HAT IN ALL THE APPEALS THE TAX EFFECTS ARE LESS THAN THE PRESCRIBE D LIMIT PROVIDED BY THE RECENT CBDT CIRCULAR. THEREFORE, A LL THE APPEALS WERE TAKEN UP TOGETHER FOR THE PURPOSE OF H EARING 2. ACCORDING TO CIRCULAR NO. 21/2015 DATED 10.12.2 015, THE CBDT IN SUPERCESSION OF EARLIER INSTRUCTIONS HA S DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONE TARY 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 YEAR, APPE AL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS I N WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS TH E MONETARY LIMIT SO SPECIFIED. THIS INSTRUCTION WILL APPLY RE TROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH BEFORE THE TRIBUNAL. THE PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEALS, THE TAX EFFECTS ARE LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL APPEALS ARE NOT MAINTAINABLE. THE LD. CIT(APPEALS) DECIDED THE ISSUE IN DEPARTMENTAL APPEALS ON FACTS AND THE CASE OF THE R EVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE AB OVE CIRCULAR. 4. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE DEPARTMENTAL APPEALS ARE FILED AGAINST THE CBDT INS TRUCTIONS, THEREFORE, HE WOULD NOT BE PRESSING DEPARTMENTAL AP PEALS. 11 THEREFORE, THE ABOVE DEPARTMENTAL APPEALS ARE DISMI SSED BEING NOT PRESSED. 5. THE CROSS OBJECTIONS ARE WITHDRAWN ON BEHALF OF THE ASSESSES. ENDORSEMENTS TO THAT EFFECT HAVE BEEN MA DE THEREON. 6. IN THE RESULT, ALL THE DEPARTMENTAL APPEALS AND CROSS OBJECTIONS ARE DISMISSED. COPY OF THE ORDER BE PLA CED IN ALL FILES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 28 TH DECEMBER, 2015. *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH