ACIT, V. Smt. Barkha Alias Satpreet Kaur,

ITSSA 40/JAB/2007

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9449 (ITAT-JABALPUR)
• Duration Of Justice: 5 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-09-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 20-12-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK SHUKLA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE SHRI JOGINDER SINGH(JM) AND SHRI R.C. SHARM A (AM) I.T.(SS)A. NO.40/JAB/2007 BLOCK PERIOD : 1.04.1995 TO 24 .01.2002 ACIT, CIRCLE, CHHINDWARA, OPP: DANIELSON COLLEGE, NAGPUR ROAD, CHHINDWARA. VS. SMT. BARKHA A L IAS SATPREET KAUR, C/O MANJEET SINGH BEDI, NARSINGHPUR ROAD, CHHINDWARA, DIST: CHHINDWARA PAN/GIR NO. : ADGPB 8764 K APPELLANT ) .. RESPONDENT ) I.T.(SS)A NO.42/JAB/2007 BLOCK PERIOD : 1.04.1995 TO 24 .01.2002 ACIT, CIRCLE, CHHINDWARA, OPP: DANIELSON COLLEGE, NAGPUR ROAD, CHHINDWARA. VS. SMT. DHARAMBEER KAUR BEDI, W/O LATE S HARPAL SINGH BEDI, NARASINGHPUR ROAD, CHHINDWARA, DIST: CHHINDWARA PAN/GIR NO. : ADGPB 8746 B I.T.(SS)A. NO. 43/JAB/2007 BLOCK PERIOD : 1.04.1995 TO 24 .01.2002 ACIT, CIRCLE, CHHINDWARA, OPP: DANIELSON COLLEGE, NAGPUR ROAD, CHHINDWARA. VS. SHRI S JASMEET SINGH BEDI, S/O LATE S HARPAL SINGH BEDI, NARSINGHPUR ROAD, CHHINDWARA, DIST: CHHINDWARA PAN/GIR NO. : ADGPB 8734 P 2 I.T.(SS)A. NOS.40,42 & 43/JAB/2007 BLOCK PERIOD : 1.04.1995 TO 24 .01.2002 APPELLANT BY : SHRI ABHISHEK SHUKLA, SR DR RESPONDENT S BY : SHRI G.N.PUROHIT, ADV SHRI ABHISHEK OSWAL, ADV DATE OF HEARING : 18/9/20 13 DATE OF PRONOUNCEMENT : 18/09/2013 O R D E R PER R.C.SHARMA, AM: THESE ARE APPEALS FILED BY THE REVENUE AGAINST THE ORDER OF LD COMMISSIONER OF INCOME TAX (APPEALS) DATED 10.10.20 07, IN THE MATTER OF ASSESSMENT UNDER SECTION 158BD OF THE I.T.ACT, 1 961. 2. AT THE OUTSET, IT WAS SUBMITTED BY LD A.R. THAT TAX EFFECT IN ALL THESE THREE APPEALS ARE BELOW RS.2,00,000/-, THEREF ORE, AS PER CBDT INSTRUCTIONS NO.2 OF 2005 DT.24.1.2005, REVENUE SH OULD NOT HAVE FILED THE APPEALS BEFORE THE TRIBUNAL. LD DEPARTMENTAL R EPRESENTATIVE DID NOT DISPUTE ABOVE CONTENTION OF LD A.R. 3. AS FAR AS APPEALS OF THE REVENUE IS CONCERNED, W E FIND THAT THE TAX EFFECT IS LESS THAN RS.2 LAKHS, WHICH IS THE AM OUNT PRESCRIBED BY THE CIRCULAR ISSUED BY CBDT (SUPRA) AS THE THRESHOLD LI MIT FOR FILING APPEALS BEFORE THE TRIBUNAL. 3 I.T.(SS)A. NOS.40,42 & 43/JAB/2007 BLOCK PERIOD : 1.04.1995 TO 24 .01.2002 4. THE BOMBAY HIGH COURT IN THE CASE OF CIT VS. CAM CO COLOUR CO. 254 ITR 565 HAS HELD THAT APPEALS FILED BY REVENUE WHERE THE DISPUTED TAX AMOUNT FALLS BELOW THE LIMIT PRESCRIBED BY THE CBDT ARE NOT MAINTAINABLE. THE POSITION ON THE SUBJECT HAS BEEN REITERATED IN THE CASE OF CIT VS. PITHWA ENGG. 276 ITR 519, WHERE THE COURT HAS FURTHER CLARIFIED THAT AS REGARDS CIRCULARS ISSUED BY CBDT FROM TIME TO TIME FIXING THE MONETARY LIMIT IN THE MATTER OF FILING A PPEALS, THE LAST IN POINT OF TIME WOULD APPLY NOT ONLY TO THE APPEALS TO BE F ILED THEREAFTER BUT ALSO TO THE APPEALS PENDING ON THE DATE OF SUCH NOT IFICATION. THIS POSITION HAS AGAIN BEEN FOLLOWED BY THE BOMBAY HIGH COURT IN THE CASE OF CIT VS. ZEOB Y. THOPIWALA, 284 ITR 379. IN VIE W OF THIS, FOLLOWING THE DECISIONS OF THE JURISDICTIONAL HIGH COURT IN T HE CASE OF PITHWA ENGG AND ZEOB Y. THOPIWALA (SUPRA), WE DISMISS THE APPEA LS FILED BY THE REVENUE AS NOT MAINTAINABLE. 5. IN THE RESULT, APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER, 2013. SD/- SD/- (JOGINDER SINGH) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER JABALPUR DATED 18/ 09/2013 4 I.T.(SS)A. NOS.40,42 & 43/JAB/2007 BLOCK PERIOD : 1.04.1995 TO 24 .01.2002 B.K.PARIDA, SR. PS COPY OF THE ORDER FORWARDED TO : 1. ACIT, CIRCLE, CHHINDWARA, OPP: DANIELSON COLLEGE, NAGPUR ROAD, CHHINDWARA. 2. / THE RESPONDENT: SMT. BARKHA AIAS SATPREET KAUR, C/O MANJEET SINGH BEDI, NARSINGHPUR ROAD, CHHINDWARA, DIST: CHHINDWARA 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, JABALPUR 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SR.PRIVATE SECRETARY,ITAT CAMP AT JABALPUR