Sh. Amresh Jain, Ludhiana V. ITO, Ludhiana

MA 130/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9686 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2002-2003
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH , !' #! $ % , &' BEFORE: SHRI SANJAY GARG, JM & SMT.ANNAPURNA GUPTA, AM MA NO.130/CHD/2018 IN . / MA NO.77/CHD/2016 IN . / ITA NO.119/CHD/2009 / ASSESSMENT YEAR :2002-03) THE INCOME TAX OFFICER, WARD VII(3), LUDHIANA. SH.AMRESH JAIN, 504-B, AGGAR NAGAR, LUDHIANA. ./PAN NO: ABLPJ0792L /APPELLANT /RESPONDENT !' /ASSESSEE BY : SMT. CHANDERKANTA, SR.DR ' / REVENUE BY : NONE #! $ % /DATE OF HEARING : 07.12.2018 &'()! $ /DATE OF PRONOUNCEMENT: 14.12.2018 &( /ORDER PER ANNAPURNA GUPTA, A.M. : THE REVENUE HAS COME UP BEFORE US IN THIS MISCELLANEOUS APPLICATION CONTENDING THAT A MISTAKE HAD OCCURRED IN THE ORDER PASSED BY THE I.T.A.T. IN EAR LIER MISCELLANEOUS APPLICATION FILED BY THE REVENUE IN M A NO.77/CHD/2016. IT WAS POINTED OUT THAT ORIGINA LLY THE APPEAL OF THE REVENUE BEFORE THE I.T.A.T . HAD BEEN 2 DISMISSED ON THE GROUND THAT THE TAX EFFECT DID NOT EXCEED THE PRESCRIBED MONETARY LIMIT OF RS.10 LACS REQUIRE D FOR FILING APPEAL BEFORE THE I.T.A.T. IN VIEW OF THE C BDT CIRCULAR DATED 21/2005 DATED 10.12.2015 AND AGAINST THIS ORDER THE REVENUE HAD COME UP WITH A MISCELLANEOUS APPLICATION STATING THAT THE DISMISSAL WAS ERRONEOU S SINCE THE TAX, AFTER INCLUDING SURCHARGE AND CESS THEREIN , EXCEEDED RS.10 LACS SINCE IT AMOUNTED TO RS.10,18,6 74/-. THE SAID MISCELLANEOUS APPLICATION WAS ALSO DISMISS ED BY THE I.T.A.T. IN ITS ORDER IN MA NO.77/CHD/2016 DATE D 9.1.2018 HOLDING THAT THE TAX FOR THE PURPOSE OF EX AMINING TAX EFFECT, AS ENVISAGED IN THE CBDT CIRCULAR NO.21 /2015, DID NOT INCLUDE SURCHARGE AND EDUCATION CESS. 2. BEFORE US THE LD. DR POINTED OUT THAT THE PRESEN T MISCELLANEOUS APPLICATION FILED HAS NOW BECOME INFRUCTUOUS SINCE THE LIMIT FOR FILING THE APPEAL B EFORE THE I.T.A.T. HAS BEEN INCREASED TO RS.20 LACS VIDE CBDT CIRCULAR NO. 3/2018 AND SINCE TAX EFFECT ADMITTEDLY IN THE PRESENT CASE AFTER INCLUDING SURCHARGE AND CESS COM ES TO RS.10,18,674/-, THE SAME IS COVERED BY THE SAID CIR CULAR. THE LD. DR, THEREFORE, SOUGHT TO WITHDRAW THE MISCE LLANEOUS APPLICATION FILED BEFORE US. 3. IN VIEW OF THE ABOVE, WE DISMISS THE MISCELLANEO US APPLICATION FILED BY THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION F ILED 3 BY THE REVENUE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ' #! $ % / JUDICIAL MEMBER &' / ACCOUNTANT MEMBER )' /DATED: 14 TH DECEMBER, 2018 * ! * '*!+,-,! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. .! % / CIT 4. .! % ( )/ THE CIT(A) 5. ,/0 !1 , $ 1 , 23405 / DR, ITAT, CHANDIGARH 6. 046# / GUARD FILE '* % / BY ORDER, 7 / ASSISTANT REGISTRAR