The ITO, - 4(5), Indore V. Smt. Madhu Mehta, Indore

MA 20/IND/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3599 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 30-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Keywords: Tax effect

Judgement Text

ITO VS. SMT. MADHU MEHTA MA NO. 20/IND/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER M.A. NO. 20/IND/2015 ARISING OUT OF ITA NO. 459/IND/2013 INCOME TAX OFFICER 4(5) INDORE ::: APPELLANT VS SMT. MADHU MEHTA INDORE ::: RESPONDENT APPELLANT BY SHRI R.A. VERMA RESPONDENT BY SHRI MANOJ GUPTA DATE OF HEARING 9.10 .2015 DATE OF PRONOUNCEMENT 16.11 .2015 O R D E R PER SHRI B.C. MEENA, AM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE U/S 254(2) OF THE ACT. ITO VS. SMT. MADHU MEHTA MA NO. 20/IND/2015 2 2. SINCE THE TAX EFFECT BEING BELOW THE TAX LIMIT AS PRESCRIBED BY THE CBDT VIDE ITS INSTRUCTION NO. 3/2 11 DATED 9.2.2011 AND 5/2014 DATED 10.7.2014, ITA NO. 677/IND/2013 FILED BY THE REVENUE WAS DISMISSED BY T HE TRIBUNAL. BY WAY OF THIS APPLICATION U/S 254 OF THE ACT THE REVENUE HAS PRAYED THAT INSTRUCTION DATED 10 TH JULY, 2014 WAS APPLICABLE TO THE APPEALS FILED AFTER 10 TH JULY, 2014 BUT IN THIS CASE THE APPEAL WAS FILED PRIOR TO THAT AND IN VI EW OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CAS E OF CIT VS. SUMAN DHAMEJA IN CIVIL APPEAL NO. 4919-4920 OF 2015 WHEREIN IT HAS BEEN HELD THAT INSTRUCTION NO. 92/2011 CLEARLY INDICATE IN PARA11 THEREIN THAT THEY SHAL L NOT GOVERN CASES WHICH HAVE BEEN FILED BEFORE 2011. SIMILAR PARA 11 IS IN INSTRUCTION DATED 10 TH JULY, 2014 WHICH CLEARLY MENTIONS THAT THESE INSTRUCTIONS WILL AP PLY TO APPEALS FILED ON OR AFTER 10 TH JULY, 2014. SINCE THIS IS THE DECISION OF THE HON'BLE SUPREME COURT WHICH IS THE LAW OF ITO VS. SMT. MADHU MEHTA MA NO. 20/IND/2015 3 THE LAND, THEREFORE, FOLLOWING THE SAME, THE ORDER OF THE TRIBUNAL DATED 19.9.2014 IN ITA NO. 677/IND/2013 IS HEREBY RECALLED WITH THE DIRECTION TO THE REGISTRY T O REFIX THIS APPEAL FOR HEARING IN DUE COURSE OF TIME. ORDER PRONOUNCED IN OPEN COURT ON 9 TH OCTOBER, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 16 TH NOVEMBER, 2015 DN/-