ITO-6(1), Kanpur V. M/s Jaisawal Steel Processing Pvt. Ltd, Kanpur

MA 9/LKW/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2518 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-09-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 10-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO . 09/LKW/2013 [ARISING OUT OF ITA NO . 71/LKW/2011 ] ASSESSMENT YEAR : 2004 - 05 INCOME TAX O FFICER 6(1) KANPUR V. M/S JAISWAL STEEL PROCESSING PVT. LTD. 85/40, COOPERGANJ KANPUR PAN:AAACJ3517G (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. R. K. RAM, D.R. RESPONDENT BY: NONE DATE OF HEARING: 26 09 2014 DATE OF PRONOUNCEMENT: 14 10 2014 O R D E R PER SUNIL KUMAR YADAV: THIS MISCELLANEOUS APPLICATION IS MOVED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 25.4.2013 IN I.T.A. NO.71/LKW/2011 WITH THE SUBMISSION THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE ON THE GROUN D THAT TAX EFFECT IS BELOW THE MONETARY LIMIT AS PRESCRIBED IN BOARDS INSTRUCTION NO.3/2011. 2 . THIS MISCELLANEOUS APPLICATION WAS TAKEN UP FOR HEARING ON 26.9.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH APPLICATION FOR ADJOURNMENT WAS MOVED O N BEHALF OF THE ASSESSEE. FINDING NO FORCE THEREIN, WE REJECT THE SAME AND HEARD THE SUBMISSIONS OF THE LD. D.R. 3 . THE LD. D.R. CONTENDED THAT THE BOARDS INSTRUCTION NO.3/2011 WAS REVISED W.E.F. 9.2.2011, THEREFORE, THE REVISED MONETARY LIMIT WOULD APPLY O NLY TO THE APPEAL FILED AFTER 9.2.2011. SINCE THE APPEAL IN THE PRESENT CASE WAS FILED PRIOR TO 9.2.2011, ONLY THAT LIMIT WHICH WAS EXISTING AT THE RELEVANT POINT OF TIME WOULD BE APPLICABLE. THEREFORE, THE APPEAL OF PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : THE REVENUE SHOULD NOT HAVE BEEN DISM ISSED ON ACCOUNT OF MONETARY LIMIT. THE LD. D.R. HAS FURTHER SUBMITTED THAT IN THE LIGHT OF THESE FACTS, THE ORDER OF THE TRIBUNAL DATED 25.4.2013 DISMISSING THE APPEAL MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING. 4 . ON A CAREFUL PERUSAL OF RECORD, WE FIND THAT THIS APPEAL WAS FILED ON 7.2.2011 AND ACCORDING TO THE REVENUE THE INSTRUCTION WAS ISSUED BY THE BOARD ON 9.2.20 11. MOREOVER, THE INTENTION OF THE BOARD , BY ISSUANCE OF INSTRUCTIONS FIXING THE MONETARY LIMIT FOR FILING THE APPEAL , WA S TO CURB UNWANTED LITIGATION. WHENEVER LIMIT IS INCREASED , THAT W OULD BE APPLICABLE TO THE APPEALS PENDING BEFORE THE CONCERNED AUTHORITIES FOR HEARING IN ORDER TO GIVE EFFECT TO THE INSTRUCTIONS OF THE BOARD IN ITS LETTER AND SPIRIT. KEEPING IN VIEW AL L THESE FACTS, WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION OF THE REVENUE, AS AT THE TIME WHEN THE ORDER DISMISSING THE APPEAL OF THE REVENUE ON ACCOUNT OF MONETARY LIMIT WAS PASSED, THE EXISTING MONETARY LIMIT WAS ABOUT RS.3 LAKHS AND THE TAX EFFECT IN THIS APPEAL IS RS.2,64,979/ - . ACCORDINGLY, WE ARE OF THE VIEW THAT FILING OF THIS MISCELLANEOUS APPLICATION IS AN ABUSE OF PROCESS OF LAW, AS THE BOARD ITSELF DOES NOT WANT THAT THE REVENUE SHOULD FILE THE APPEAL BELOW THE PRESCRIBED LIMIT. ACCORDING LY THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE STANDS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UN IL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH OCTOBER , 2014 JJ: 2609 PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )