Dy. Commissioner of Income Tax, Lucknow V. M/s Jugal Kishore & Sons, Lucknow

ITA 751/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4673 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-02-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J J MEHROTRA
• 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. 751 & 752/LKW/2015 ASSESSMENT YEAR: 2011 - 12 & 2012 - 13 DY. CIT RANGE V LUCKNOW V. M/S JUGAL KISHORE & SONS 17, JHANDEYWALA PARK AMINABAD, LUCKNOW T AN /PAN : AADFJ1170B (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. AMIT NIGAM, D.R. RESPONDENT BY: SHRI. J. J. MEHROTRA, C.A. DATE OF HEARING: 23 02 201 6 DATE OF PRONOUNCEMENT: 03 03 201 6 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE REVENUE AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THA T THE TAX EFFECT INVOLVED IN THE S E APPEAL S IS LESS THAN RS.10 LA KHS, THEREFORE, TH E S E APPEAL S OF THE REVENUE ARE 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 APPEALS FILED BY THE RE VENUE , IN WHICH TAX EFFECT INVOLVED IS LESS THAN RS.10 LA KHS . 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 THE S E APPEAL S OF THE REVENUE : - 2 - : AR E NOT MAINTAINABLE IN THE LIGHT OF THE AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT MAINTAINABLE. 3 . IN THE RESULT, BOTH THE APPEAL S OF THE REVENUE STAND 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 MARCH , 2016 JJ: 2302 COPY FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR