ITO, Ramanathapuram V. Shri M.Shanmuga, Ramanathapuram

MA 251/CHNY/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9978 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 21-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DAS GUPTA IRS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NO.251(MDS)/2012 IN ITA NO.1670(MDS)/2010 ASSESSMENT YEAR : 2007-08 THE INCOME-TAX OFFICER, WARD I(2), RAMANATHAPURAM. VS. SHRI M.SHANMUGAM, D.NO.98, AGRAHARAM ROAD, RAMANATHAPURAM-623 501. PAN BOCPS7918Q. (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI S.DAS GUP TA, IRS, JCIT RESPONDENT BY : NONE DATE OF HEARING : 22 ND FEBRUARY, 2013 DATE OF PRONOUNCEMENT : 25 TH FEBRUARY, 2013 O R D E R PER DR.O.K.NARAYANAN, VICE PRESIDENT THIS MISCELLANEOUS PETITION IS FILED BY THE REVEN UE. THE CONNECTED APPEAL WAS DISMISSED BY THE TRIBUNAL ON T HE GROUND THAT AS THE DISPUTED TAX IS LESS THAN ` 3 LAKHS, THE LATEST CIRCULAR ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT) IS APPLICABLE - - M.P. NO.251 OF 2012 2 TO THE CASE OF THE ASSESSEE AND, THEREFORE, THE APP EAL WAS NOT MAINTAINABLE. 2. BUT, NOW THE REVENUE CONTENDS THAT THIS IS A MISTAKE APPARENT ON RECORD, BECAUSE THE LIMIT OF TH E DISPUTED AMOUNT OF TAX FO R FILING APPEAL IS TO BE DETERMINE D ON THE BASIS OF THE RELEVANT INSTRUCTIONS ISSUED BY THE CBDT FRO M TIME TO TIME. THE LATEST CIRCULAR ISSUED BY THE CBDT CANNO T BE MADE APPLICABLE TO APPEALS FILED PRIOR TO THE NOTIFICATI ON OF THE INSTRUCTION. 3. THE HONBLE MADRAS HIGH COURT IN THE CASE OF CI T VS. M.SUSHIL KUMAR, (IND.) AND (HUF), IN TC(A) NOS. 805 AND 806/2005 HAS HELD, THROUGH THE JUDGMENT OF THEIR LO RDSHIPS DATED 29-6-2011, THAT THE DATE OF FILING OF THE APP EAL IS RELEVANT FOR DECIDING THE APPLICABILITY OF A PARTICULAR INST RUCTION OF THE CBDT. 4. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS NOT COVERED BY THE LATEST CIRCULAR ISSU ED BY THE - - M.P. NO.251 OF 2012 3 CBDT, WHEREIN THE MAXIMUM AMOUNT OF TAX FOR NOT FIL ING OF APPEAL BEFORE THE TRIBUNAL IS ` 3 LAKHS. THE REVENUE HAS FILED ITS APPEAL IN 2010. THE CIRCULAR, MENTIONING THE A BOVE AMOUNT AT ` 3 LAKHS, HAS BEEN ISSUED BY THE CBDT ONLY IN 2011. THEREFORE, THE ASSESSEES CASE IS COVERED BY THE EA RLIER INSTRUCTION ISSUED BY THE CBDT AS CIRCULAR NO.2 DAT ED 24-10-2005, WHERE THE LIMIT WAS ` 2 LAKHS. IN THE PRESENT CASE, THE DISPUTED TAX EXCEEDS THE AMOUNT OF ` 2 LAKHS. 5. IN THIS CASE THE CONTENTION OF THE REVENUE IS T O BE ACCEPTED INASMUCH AS THE TRIBUNAL HAS MADE A MISTAK E IN APPLYING CIRCULAR NO.3 DATED 9-2-2011, INSTEAD OF T HE CORRECT CIRCULAR NO.2 DATED 24-10-2005. 6. THEREFORE, THE ORDER OF THE TRIBUNAL IN ITA NO.1670(MDS)/2010 DATED 14-3-2012 IS RECALLED AND T HE APPEAL IS RESTORED ON THE ROLLS OF THE TRIBUNAL. 7. THE APPEAL IS POSTED FOR HEARING ON 29 TH APRIL, 2013. - - M.P. NO.251 OF 2012 4 8. IN RESULT, THIS MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON MONDAY, THE 25 TH OF FEBRUARY, 2013 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) ( DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 25 TH FEBRUARY, 2013. V.A.P. COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.