I.T.O. Ward 4(3), Nagpur V. SHRI RAKESHKUMAR G. SHAHU, Nagpur

MA 21/NAG/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4118 (ITAT-NAGPUR)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE

Judgement Text

1 M.A. O. 21/NAG /2015 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. M.A. NO. 21/NAG/2015 (IN ITA NO. 254/NAG/2014) ASSESSMENT YEAR : 2009 - 10. THE INCOME - TAX OFFICER, SHRI RAKESHKUMAR G. SHAHU, WARD - 4(3), NAGPUR. VS. NAGPUR. APPLICANT. RESPONDENT. APPLICANT BY : SHRI NARENDRA KANE. RESPONDENT BY : SHRI K.P. DEWANI. DATE OF HEARING : 15 - 01 - 2016.. DATE OF PRONOUNCEMENT : 5 - 2 - 2016 . O R D E R PER SHRI S HAMIN YAHYA, A.M . BY WAY OF TH IS M ISCELLANEOUS A PPLICATION , T HE REVENUE S EEK S T O RECALL OF THE ORDER OF THE T RIBUNAL IN ITA NO 254/ N AG/2014 VIDE ORDER DATED 2 8 /08/2015. 2. IN THE SAID OR DER, THE T RIBUNAL H AD DISMISS ED THE R E VENUE S APPEAL BY REFER R ING TO CB D T C IRCULAR AND HOLDING THAT THE TAX E F FECT WAS BELOW RS. 4 LA KHS . NOW R EVENUE HAS FILED THIS M ISCELLANEOUS APPLICATION AND REFER RED TO HONBLE S UPREM E C OURT D E CISION FOR TH E PROPOSITION THAT CB D T C IRCULA R REGARDING FILLING OF APPEAL IS PRO S PECTI VE IN NATURE. 3. NOW BEFORE US LEARNED D.R. FAIRLY AGREE D THAT THIS M ISCELLANEOUS APPLICATION IS NOT MAINTAINABLE IN VIEW OF L ATES T CBTT C IRCULAR, WHICH HAS FIXED LIMIT FOR TAX E F FECT UPTO RS. 10 LA KHS , FOR NOT FILLING APPEAL BEFORE THE 2 M.A. O. 21/NAG /2015 ITAT. THE S AID CIRCULAR SPECIFICALLY MENTION THAT THE CIRCULAR WILL OPERATE RETRO S PECTI V ELY . 4. WE HAVE CAREFULLY CONSIDER THE ISSUE. IN VIEW OF THE LATEST CB D T C IRCULAR IT IS CLEAR THAT APPEALS ARE NOT TO BE FILE D BEFORE THE ITAT IF THE TAX EF F ECT IS BELOW RS. 10 LAKES. ADMITTEDLY THE TAX E F FECT IN TH IS CASE IS BELOW RS. 4 LAKES. HENCE WE HOLD THAT THIS M ISCELLANEOUS APPLICATION BY THE R EVENUE IS NOT MAIN T AINABL E . HENCE THIS M ISCELLANEOUS APPLICATION STAND DISMISSED 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5TH DAY OF FEB. , 2016 SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR, DATED: 5 TH FEB. , 2016. COPY FORWARDED TO : 1. RAKESHKUMAR G. SHAHU, PLOT NO.83, NETAJI NAGAR, OLD PARDI NAKA, NAGPUR. 2. I.T.O., WARD - 4(3), NAGPUR. , 3. COMMISSIONER OF INCOME - TAX - , NAGPUR. 4. CIT(APPEALS) - I III , NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE.