INCOME TAX OFFICER,WARD-3, KATNI V. SHRI VINOD KUMAR VERMA, Katni

MA 22/JAB/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1600 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GUNJAN VARSHNEY
• Assessee Lawyers: SA
• Section: 143(3); 268A; 147

Judgement Text

MA NO. 22/JAB/2018 (AY 20 11-12) ITO V. VINOD KUMAR VERMA 1 | P A G E IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER & SHRI SANJAY ARORA, ACCOUNTANT MEMBER M.A. NO.22/JAB/2018 [ITA NO.230/JAB/2016] ASSESSMENT YEAR: 2011-12 INCOME TAX OFFICER, WARD-3, KATNI VS. SHRI VINOD KUMAR VERMA, KATNI [PAN: ABJPV 3344C] (APPLICANT) (RESPONDENT) REVENUE BY SMT. GUNJAN VARSHNEY, DR ASSESSEE BY SHRI SAPAN USRETHE, ADV. DATE OF HEARING 16/10/2020 DATE OF PRONOUNCEMENT 16/10/2020 ORDER PER SANJAY ARORA, AM: THIS IS A MISCELLANEOUS APPLICATION (MA) BY THE RE VENUE DIRECTED AGAINST THE ORDER UNDER SECTION 254(1) OF THE INCOM E TAX ACT, 1961 (THE ACT HEREINAFTER) DATED 15.3.2018 BY THE TRIBUNAL, DISMI SSING THE REVENUES APPEAL IN RESPECT OF THE ASSESSEES ASSESSMENT U/S. 147 R/ W S. 143(3) OF THE ACT (DATED 30.3.2015) FOR ASSESSMENT YEAR (AY) 2011- 12. 2. THE MISCELLANEOUS PETITION RAISES AS MANY AS THR EE GROUNDS. HOWEVER, AT THE VERY OUTSET, I.E., BEFORE MS. VARSHNEY, THE LD. DR, COULD OPEN THE ARGUMENTS AFTER READING THE GROUNDS RAISED BY THE REVENUE PER ITS INSTANT MA, IT WAS, ON AN ENQUIRY BY THE BENCH WITH REFERENCE TO THE NOTE APPEARING IN THE MA ITSELF, I.E., BEFORE THE GROUNDS, CLARIFIED BY HER THAT THE TAX-EFFECT OF THE REVENUES MA NO. 22/JAB/2018 (AY 20 11-12) ITO V. VINOD KUMAR VERMA 2 | P A G E APPEAL, EVEN IF RESTORED IN PURSUANCE TO ITS MA, W OULD BE BELOW RS.50 LACS. THIS, WE OBSERVE, HAS ALSO BEEN POINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE, SHRI SATHRE, AT PARA 6 OF HIS WRITTEN SUBMISSIONS. THE REVENUES APPEAL WAS FILED WHEN THE TAX-EFFECT LIMIT FOR THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL, I.E., U/S. 268A READ WITH THE RELEVANT BOARD INSTRUCTION, BEING INSTRUCTION NO.3/2018, DATED 11. 7.2018, WAS AT RS.20 LACS, WHICH HAS SINCE BEEN ENHANCED TO RS.50 LACS VIDE BO ARD INSTRUCTION NO.17/2019, DATED 8.8.2019, AND WHICH IS APPLICABLE TO PENDING APPEALS AS WELL. THE INSTANT MA BY THE REVENUE IS THUS INFRUCTUOUS, EVEN AS WE CANNOT HELP OBSERVING, BEING APPARENT ON A MERE BROWSE OF THE G ROUNDS RAISED BY THE REVENUE, OF THE SAME RAISING CONTENTIOUS ISSUES, IM PERMISSIBLE U/S. 254(2), THOUGH IT WAS NOT CONSIDERED NECESSARY, IN VIEW OF THE LOW TAX-EFFECT, TO HEAR THE PARTIES THEREON. 3. IN VIEW OF THE FOREGOING, WE HAVE NO HESITATION IN DISMISSING THE REVENUES INSTANT APPLICATION IN LIMINE . 4. IN THE RESULT, MISC. APPLICATION OF THE REVENUE IS DISMISSED. SD/- SD/- (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16/10/2020 AKS/-*(P) // TRUE COPY //