SHRI ANIL BHANDARI, Indore V. THE DCIT (CENTRAL)-I, Indore

ITSSA 230/IND/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3954 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-01-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 01-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA
• Keywords: Tax effect
• Section: 143(3); 153A

Judgement Text

ANIL BHANDARI ITA(SS) NO.230 TO 234/IND/2016 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA(SS) NO.230 TO 234/IND/2016 ASSESSMENT YEARS 2007-08 TO 2011-12 REVENUE BY SMT. ASHIMA GUPTA,CIT ASSESSEE BY SHRI PRAKASH JAIN, CA DATE OF HEARING 23.01.2019 DATE OF PRONOUN CEMENT 05 .0 2 .2019 O R D E R PER MANISH BORAD, AM. THESE FIVE APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE COMMON 0RDER OF LD. CIT(A)-III, INDORE DATED 29.9.2 006 RELATED TO SECTION 153A R.W.S. 143(3) OF THE INCOME TAX ACT. 2. ON THE LAST DATE OF HEARING, LD. COUNSEL FOR THE ASSESSEE HAD SUBMITTED THAT THE CROSS APPEALS FILED BY THE DEPA RTMENT BEARING NO. ITA(SS) NO.269/IND/2016 HAD BEEN DISMISSED BY T HE HON'BLE TRIBUNAL FOR LOW TAX EFFECT AS COVERED BY CBDT CIRC ULAR NO.3/18 SHRI ANIL BHANDARI, 30/1, DR. R.S. BHANDARI MARG, INDORE VS. D CIT (CENTRAL) - I , INDORE ( APPELLANT ) (RESPONDENT ) PAN ACFPB 4256 L ANIL BHANDARI ITA(SS) NO.230 TO 234/IND/2016 2 DATED 11.7.2018. HE FURTHER SUBMITTED THAT THE ASS ESSEE MAY NOT PRESS THE PRESENT APPEALS IF THE DEPARTMENT DOES NO T PREFER MISCELLANEOUS APPLICATION AGAINST THE REVENUES APP EAL DISMISSED FOR LOW TAX EFFECT BY TAKING THE GROUND THAT THEY F ALL UNDER THE EXCEPTION CLAUSE PRESCRIBED UNDER THE CBDT CIRCULAR NO.3/18 DATED 11.7.2018. AGAINST THIS REQUEST OF LD. COUNS EL FOR THE ASSESSEE, LD. DEPARTMENTAL REPRESENTATIVE SOUGHT TI ME TO POINT OUT THE EXCEPTION CLAUSE IF ANY WHICH MAY GIVE RISE TO FILING OF MISCELLANEOUS APPLICATION. 3. TODAY WHEN THE CASE WAS CALLED FOR HEARING, LD. DEPARTMENTAL REPRESENTATIVE FAILED TO POINT OUT ANY EXCEPTION CL AUSE IN THE AFORESAID DEPARTMENTAL APPEAL DISMISSED BY THIS BEN CH FOR LOW TAX EFFECT. LD. COUNSEL FOR THE ASSESSEE IS THEREFORE NOT PRESSING THE PRESENT APPEALS. HOWEVER, HE SEEKS LIBERTY THAT IN CASE THE REVENUE PREFERS MISCELLANEOUS APPLICATIONS FOR RECALLING TH E DEPARTMENTAL APPEALS (SUPRA) ASSESSEE WOULD ALSO APPROACH THE TR IBUNAL FOR RECALLING THE PRESENT APPEAL. WE, THEREFORE, IN TH E GIVEN FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS MADE BY B OTH THE PARTIES DECIDED TO DISMISS THE PRESENT FIVE APPEALS AT THE INSTANCE OF ANIL BHANDARI ITA(SS) NO.230 TO 234/IND/2016 3 THE ASSESSEE AS NOT PRESSED ALONG WITH GIVING LIBER TY TO THE ASSESSEE TO APPROACH THE TRIBUNAL FOR RECALLING THE PRESENT APPEALS IN CASE THE REVENUE FILES MISCELLANEOUS APPLICATIONS AGAINS T THE DEPARTMENTAL APPEALS DISMISSED BY US FOR LOW TAX EF FECT BY VIRTUE OF CBDT CIRCULAR NO.3/18 DATED 11.7.2018. 4. IN VIEW OF THE ABOVE ALL THESE FIVE APPEALS PERT AINING TO ASSESSMENT YEAR 2007-08 TO 2011-12 FILED BY THE ASS ESSEE ARE DISMISSED AS NOT PRESSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 05.02.2 019. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 05 FEBRUARY, 2019 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE