ITO, Gwalior V. Shri Ramswaroop Shivhare, Gwalior

MA 6/AGR/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4556 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: 1996-1997
• Appeal Filed On: 20-01-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SAHU
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.06/AGR/2009 (IN ITA NO.85/AGR/2007) ASST. YEAR: 1996-97 INCOME TAX OFFICER, VS. SHRI RAMSWAROOP SHIVHA RE, RANGE 3(1), GWALIOR S/O. SRI HARGOVIND SHIVH ARE, 48, DURGAPURI TANSEN ROAD, GWALIOR. (PAN : AGHPS 8985 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.R. SAHU, JR. D.R. RESPONDENT BY : SHRI RAJENDRA SHARMA, ADVOCATE ORDER PER P.K. BANSAL, A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIEL D BY THE REVENUE AGAINST THE ORDER OF THIS TRIBUNAL IN THE CASE OF THE ASSESSEE DATED 28.07.2008. 2. THE LD. D.R. VEHEMENTLY CONTENDED THAT THE TAX E FFECT IN THIS APPEAL WAS MORE THAN RS.10,00,000/- IN CASE THE INTEREST LEVIED IS INCLU DED. TAX EFFECT AS PER THE BOARDS INSTRUCTION TILL 15.07.2007 MEANS TAX INCLUDING INTEREST. THER EFORE, IT WAS POINTED OUT THAT A MISTAKE HAS OCCURRED IN THE ORDER OF THIS TRIBUNAL DATED 28.07. 2008 AND THE ORDER MAY BE RECALLED AND THE APPEAL BE DISPOSED ON MERITS. 2 3. THE LD. A.R., ON THE OTHER HAND, FILED COPY OF T HE INSTRUCTION NO.5 OF 2007 DATED 16 TH JULY, 2007 AND POINTED OUT THAT THE BOARD HAS CLARI FIED WITH REFERENCE TO PARA 2 OF INSTRUCTION NO.2 OF 2005 DATED 24 TH OCTOBER, 2005 THAT THE TAX EFFECT SPECIFIED IN PAR A 2 MEANS THE TAX ONLY I.E. TAX EXCLUDING INTEREST. SINCE THE INSTRUCTION WAS CLARIFICATORY IN NATURE, THEREFORE, IT WILL BE APPLICABLE IN THE CASE OF THE ASSESSEE. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS AND PERUSED THE MATERIAL ON RECORD. WE HAVE GONE THROUGH THE INSTRUCTION NO.5 OF 2007 D ATED 16 TH JULY, 2007 ISSUED BY C.B.D.T. WHICH IN OUR OPINION IS CLARIFICATORY. THIS INSTRU CTION MENTIONS THAT IT IS CLARIFIED THAT THE TAX EFFECT SPECIFIED IN PARA 2 MEANS THE TAX ONLY I.E. EXCLUDING INTEREST. IN VIEW OF THIS CLARIFICATORY INSTRUCTION, IN OUR OPINION, IT WILL HAVE A RETROSP ECTIVE EFFECT AND WILL BE APPLICABLE EVEN TO THE APPEALS FIELD AFTER 24.10.2005. SINCE THE TAX MEAN S ONLY THE TAX AND THE TAX EFFECT WAS LESS THAN RS.2,00,000/-, THEREFORE, WE DO NOT FIND ANY MISTAK E IN THE ORDER OF THE TRIBUNAL DATED 28.07.2008. ACCORDINGLY, WE DISMISS THE M.A. FILED BY THE REVENUE. 5. IN THE RESULT, M.A. FILED BY THE REVENUE IS DISM ISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 16.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 16 TH APRIL, 2010. PBN/* 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY