Astt. Commissioner of Income Tax, Lucknow V. M/s Govind Hotels & Inn. Pvt. Ltd., Lucknow

ITA 717/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4779 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 717/LKW/2015 ASSESSMENT YEAR: 2011 - 12 ASSTT. CIT CENTRAL CIRCLE II LUCKNOW V. M/S GOV IND HOTELS & INN PVT. LTD. 23, BATASHE WALI GALI AMINABAD, LUCKNOW T AN /PAN : AADCG0579Q (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. AMIT NIGAM, D.R. RESPONDENT BY: NONE DATE OF HEARING: 18 01 201 6 DATE OF PRONOUNCEMENT: 03 02 201 6 O R D E R PE R SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE. BUT, ON A CAREFUL PERUSAL OF THE GROUNDS RAISED IN THIS APPEAL, WE FIND THAT THE TAX EFFECT INV OLVED IN THIS APPEAL IS LESS THAN RS.10 LAKHS, THEREFORE, THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CIRCULAR OF THE CBDT BEARING NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015, IN WHICH THE CBDT HAS TAKEN A DECISION TO WITHDRAW ALL THE APPEAL S FILED BY THE REVENUE, IN WHICH TAX EFFECT INVOLVED IS LESS THAN RS.10 LAKHS. THOUGH THE REVENUE WAS DIRECTED BY THE BOARD TO WITHDRAW THIS APPEAL, BUT NO STEPS HAVE BEEN TAKEN BY THE REVENUE TILL DATE. WE ARE, THEREFORE, OF THE VIEW THAT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN THE LIGHT OF THE : - 2 - : AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT MAINTAINABLE. 3 . IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD 1 . APPELLANT FEBR UARY, 2016 JJ: 1801 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR