ACIT (Central)-II, Bhopal V. Smt Anjana Sinha, Bhopal

ITSSA 184/Ind/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3871 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-08-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 28-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALCHAND
• Assessee Lawyers: N D PATVA ADVS
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A NOS.184 TO 188/IND/2017 ASSESSMENT YEARS: 2007-08 TO 2010-11 & 2012-13 ACIT(CENTRAL) - II BHOPAL / VS. SMT. ANJANA SINHA, B-77, ALKAPURI, BHOPAL (REVENUE) (RESPONDENT) P.A. NO. AHBPS5921Q ITA NO.475/IND/2017 ASSESSMENT YEAR: 2013-14 ACIT(CENTRAL) - II BHOPAL / VS. SMT. ANJANA SINHA, B-77, ALKAPURI, BHOPAL (REVENUE) (RESPONDENT) P.A. NO.AHBPS5921Q REVENUE BY SHRI LAL CHAND, CIT - DR RESPONDENT BY SHRI ASHISH GOYAL & SHRI N.D. PATVA, ADVS. DATE OF HEARING : 28.08.2018. DATE OF PRONOUNCEMENT : 29.08.2018 / O R D E R PER BENCH: THESE ARE APPEALS FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A)- 3, BHOPAL DATED 28.04.2017 PERTAINING TO DIFFERENT ASSESSMENT YEARS. ANJANA SINHA 2 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSE L FOR THE ASSESSEE HAS SUBMITTED THAT TAX EFFECT IN THE PRESE NT APPEAL IS BELOW THE PRESCRIBED LIMIT SO THE DEPARTMENT OUGHT NOT TO HAVE FILED THESE APPEALS IN VIEW OF THE INSTRUCTIONS ISSUED BY C.B.D.T. AND JUDGMENTS OF VARIOUS HIGH COURTS AND SUPREME COURT. 3. THE LEARNED D. R. COULD NOT CONTROVERT THE ABOVE FACT. 4. WE HAVE GONE THROUGH THE RECORDS. WE NOTED THAT IN THESE CASES THE TAX INVOLVED IS BELOW THE PRESCRIBED LIMI T I.E. RS. 20 LACS AS CONTAINED IN CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018. IN PURSUANCE WITH THE POWER ENTRUSTED U/S. 268A OF THE INCOME TAX ACT THAT NO APPEAL SHOU LD BE FILED BEFORE THE TRIBUNAL IN CASE TAX EFFECT DOES NOT EXC EED RS.20 LAC. THE TAX EFFECT IN THIS REGARD MEANS THE DIFFERENCE BE TWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WHAT HAV E BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY TH E AMOUNT OF INCOME IN RESPECT OF ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED. THIS CIRCULAR FURTHER STATES THAT TAX WILL N OT INCLUDE ANY INTEREST THEREON THE CHARGEABILITY OF INTEREST ITSE LF IS IN DISPUTE. WE FURTHER NOTE THAT UNDER PARAGRAPH 13 WHICH IS REPRO DUCED AS UNDER, IT HAS BEEN MENTIONED IN THE CIRCULAR THAT T HIS INSTRUCTION WILL APPLY EVEN TO THE PENDING APPEALS. 13. THIS CIRCULAR WILL APPLY TO SLPS/APPEALS/CROSS - OBJECTIONS/REFERENCES TO BE FILED HENCEFORTH WITH I N HON'BLE SUPREME COURT/HCS/TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTIVELY TO PENDING SLPS/APPEALS/CROSS- OBJECTIONS/REFERENCES. PENDING APPEAL BELOW THE SPE CIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRE SSED. ANJANA SINHA 3 4. IN THE IMPUGNED CASES, WE NOTE THAT THE TAX EFFE CT ON THE ISSUE UNDER DISPUTE DOES NOT EXCEED RS.20 LAC. IN VIEW OF THIS FACT AS PER THE INSTRUCTION, THE REVENUE IS NOT SUPPOSED TO PRE SS THE APPEALS. WE, THEREFORE, DISMISS THE APPEALS FILED BY THE REV ENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS IN OUR OPINION THE CIRCULARS ISSUED BY CBDT ARE BINDING ON THE DEPARTM ENTAL OFFICERS IN VIEW OF THE PROVISION OF SECTION 268A(1) OF THE ACT. THE SAID VIEW HAS BEEN TAKEN BY HONBLE SUPREME COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. AAC 56 ITR 198 (SC). HON'BLE SUPREME COURT WHILE DISMISSING THE APPEAL OF THE REVENUE IN THE CASE OF DIRECTOR OF INCOME TAX VS. S.R.M.B. DAIRY FARMING (P) LTD. IN C IVIL APPEAL NO. 19650 OF 2017 HAS FOLLOWED THE CASE OF THREE JUDGES BENCH JUDGMENT OF HON'BLE SUPREME COURT IN THE CASE OF CI T CENTRAL-III VS. SURYA HERBAL LTD. AND HAS HELD THAT THE CIRCULA R WOULD APPLY EVEN TO PENDING MATTERS. WE ACCORDINGLY DISMISS TH E APPEALS FILED BY THE REVENUE AS NOT MAINTAINABLE. 5. IN THE RESULT, THESE APPEALS FILED BY THE REVENU E ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29 .08.2 018. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 29/ 08/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE