I.T.O. Ward -3, Akola V. SHRI VILAS N KHADKE,

MA 16/NAG/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4128 (ITAT-NAGPUR)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 09-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Assessee Lawyers: R V LOYA
• Keywords: Tax effect
• Section: 6

Judgement Text

1 M.A. NOS. 16 & 18/NAG/2016. THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. M.A. NOS. 16 & 18/NAG/2015 (ARISING OUT OF ITA NO.180/NAG/2014) ASSESSMENT YEAR : 2009 - 10 THE INCOME - TAX OFFICER, SHRI VILAS N. KHADKE, WARD - 3, AMRAVATI. VS. ACHALPUR, DIST. AMRAVATI. APPLICANT. RESPONDENT. APPLICANT BY : SHRI NARENDRA KANE. RESPONDENT BY : SHRI R.V. LOYA. DATE OF HEARING : 26 - 02 - 2016. DATE OF PRONOUNCEMENT : 31 ST MARCH, 2016. O R D E R PER MU KUL K. SHRAWAT, J.M. BOTH THE MISCELLANEOUS PETITIONS HAVE BEEN FILED BY THE REVENUE DEPARTMENT SURPRISING LY EMANATING FROM AN ORDER OF ITAT, NAGPUR BENCH BEARING ITA NO. 180/NAG/2014 FOR ASSESSMENT YEAR 2009 - 10 DATED 12 TH AUGUST, 2015 TITLED AS THE INCOME - TAX OFFICER, WARD - 2, AMRAVATI. V/S SHRI VILAS NARAYANRAO KHADKE. 2. FROM THE RECORDS IT IS APPARENT THAT THE REVENUE DEPARTMENT HAD FILED THE ABOVE MENTIONED TWO MISCELLANEOUS PETITIONS AGAINST A SINGLE ORDER OF THE T RIBUNAL PRONOUNCED IN THE CASE OF THE ASSESSEE ON 12 TH AUGUST, 2015. IN BOTH THE MISCELLANEOUS PETITIONS THE MAIN GRIEVANCE OF THE REVENUE DEPARTMENT IS THAT THE SAID APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE GROUND OF LOW TAX EFFECT BY FOLLOWING THE CBDT CIRCULAR AND THE ORDER OF THE HONBLE 2 M.A. NOS. 16 & 18/NAG/2016. HIGH COURT. IN THESE TWO MISCELLANEOUS PETITIONS THE REVENUE DEPARTMENT HAS IDENTICALLY CHALLENGED THAT THE SAID APPEAL SHOULD NOT HAVE BEEN DISMISSED IN LIMINE WITHOUT DISCUSSING THE MERITS OF THE ISSUE. THROUGH THESE MISCELLANEOUS PETITIONS THE REVENUE HAS, THEREFORE, PLEADED THAT IN VIEW OF AN EARLIER CBDT INSTRUCTION NO. 3/2011 THE LIMIT WAS RS.3 LAKHS. THEREFORE, THIS APPEAL WAS OUT OF THE AMBITS OF THE PROVISIONS OF SECTION 254 OF THE I.T. ACT. 3. ON THIS SHORT ISSUE IT IS WORTH MENTIONING AT THE VERY OU TSET THAT THE CBDT HAS NOW ISSUED A FRESH CIRCULAR DATED 10 - 12 - 2015 BEARING NO. 21/2015 WHEREIN IT IS INSTRUCTED TO WITHDRAW THE APPEALS OF THE REVENUE IF THE MONETARY LIMIT IS LESS THAT RS. 10 LAKHS. IN NUMBER OF DECISIONS WE HAVE TAKEN THIS VIEW AN D DISMISSED ALL THOSE APPEALS OF THE REVENUE DEPARTMENT. BECAUSE OF THE REVISED MONETARY LIMIT THESE TWO MISCELLANEOUS PETITIONS DID NOT SURVIVE. MOREOVER THE REVENUE DEPARTMENT HAS ALSO NOT PRESSED THESE MISCELLANEOUS PETITIONS AND WITHDRAWN BY A LETTER DATED 26 TH NOVEMBER, 2015. UNDER THE CIRCUMSTANCES, BOTH THE PETITIONS ARE HEREBY DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF MARCH, 201 6 . SD/ - SD/ - ( SHAMIM YAHYA ) (MUKUL K. SHRAWAT) ACCOUNTANT MEMBER. JUDICIAL MEMBER NAGPUR, DATED: 31 ST MARCH , 201 6 . 3 M.A. NOS. 16 & 18/NAG/2016. COPY FORWARDED TO : 1. SHRI V ILAS N. KHARDE, SWARSUDHA ELECTRICALS, BILANPURA, ACHALPUR, DIST. AMRAVATI. 2. I.T.O., WARD - 3, AMRAVATI. 3. C.I.T. - , NAGPUR. 4. CIT(APPEALS) - II, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE