Income Tax Appellate Tribunal - Lucknow
Anoop Kumar Dwivedi, Kanpur vs Income Tax Officer-5(3), Kanpur on 10 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
LUCKNOW BENCH"B", LUCKNOW
BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER
AND SHRI PARTHA SARATHI CHAUDHURY,JUDICIAL MEMBER
ITA No.24/LKW/2018
Assessment Year:2010-11
Joint CIT (OSD)-6 v. Kothari Products Ltd.,
Kanpur Kanpur.
TAN/PAN:AAACK5571F
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: Shri Abhinav Mehrotra, Advocate
ITA No.28/LKW/2018
Assessment Year:2012-13
Income Tax Officer v. Sh. Ravindra Pratap
Siddharth Nagar Chaudhary, Balrampur.
TAN/PAN:BAZPP8970Q
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: None
ITA No.738/LKW/2017
Assessment Year:2013-14
Income Tax Officer 1(2) v. Sh. Kishore Kumar,
Lucknow Lucknow.
TAN/PAN:ANBPK5489R
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: None
ITA No.741/LKW/2017
Assessment Year:2013-14
ACIT v. M/s. HCBL Co-OP. Bank
Circle 3 Ltd., Lucknow.
Lucknow
TAN/PAN:AAAAH1084N
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: Shri Devashish Mehrotra, Advocate
8 Deptt. Appeals 2 assessees COs Page 2 of 5
C.O. No.02/LKW/2018
[In ITA No.741/LKW/2017]
Assessment Year:2013-14
M/s. HCBL Co-OP. Bank Ltd., v. ACIT
Lucknow. Circle 3
Lucknow
TAN/PAN:AAAAH1084N
(Cross-Objector) (Respondent)
Assessee by: Shri Devashish Mehrotra, Advocate
Department by: Dr. A. K. Singh, CIT(DR)
ITA No.515/LKW/2017
Assessment Year:2014-15
Income Tax Officer 5(3) v. Anoop Kumar Dwivedi,
Kanpur Kanpur.
TAN/PAN:AAPPD1640N
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: Shri Rakesh Garg, Advocate
C.O. No.11/LKW/2018
[In ITA No.515/LKW/2017]
Assessment Year:2014-15
Anoop Kumar Dwivedi, v. Income Tax Officer 5(3)
Kanpur. Kanpur
TAN/PAN:AAPPD1640N
(Appellant) (Respondent)
Assessee by: Shri Rakesh Garg, Advocate
Department by: Dr. A. K. Singh, CIT(DR)
ITA No.529/LKW/2017
Assessment Year:2013-14
ACIT v. Sh. Rajesh Kumar Singh,
Range I Lucknow.
Lucknow
TAN/PAN:AGZPS4969B
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: Shri S.C. Agarwal, Advocate
8 Deptt. Appeals 2 assessees COs Page 3 of 5
ITA No.12/LKW/2016
Assessment Year:2009-10
ACIT v. Sh. Uday Chand Chaurasia,
Central Circle II Lucknow.
Lucknow
TAN/PAN:ADCPC2461J
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: Shri Abhinav Mehrotra, Advocate
ITA No.555/LKW/2012
Assessment Year:2002-03
DCIT v. Sh. Sanjeev Mishra,
Central Circle II Lucknow.
Lucknow
TAN/PAN:ADFPM6670E
(Appellant) (Respondent)
Appellant by: Dr. A. K. Singh, CIT(DR)
Respondent by: None
Date of hearing: 02 08 2018
Date of pronouncement: 10 08 2018
ORDER
PER BENCH:
This bunch of 8 appeals preferred by the Revenue emanates from separate orders passed by the ld. CIT(A) in the cases of different assessees. In two of the cases, assessees have also filed cross objections, which are in support of the orders of the ld. CIT(A).
2. On a careful perusal of the grounds raised in these appeals, we find that the tax effect involved in these appeals is less than Rs.20,00,000/-, therefore, in view of the Circular No. 3/2018 issued by the CBDT and the provisions contained in Section 268A of the Income 8 Deptt. Appeals 2 assessees COs Page 4 of 5 Tax Act, 1961 (hereinafter to be referred as the Act), the Department is bound to withdraw these appeals.
3. The ld. D.R., although supported the orders of the Assessing Officer, but could not controvert this fact that tax effect in these appeals is less than Rs.20,00,000/-.
4. After considering the submissions of both the parties and the material available on record, it is noticed that Section 268A has been inserted by the Finance Act, 2008 with retrospective effect from 01/04/99. The said section 268 of the Act provides that the Board may issue instruction or directions to the other income-tax authorities fixing monetary limits for not filing the appeals before the Appellate Tribunal or the Courts, said instructions/directions are binding on the income tax authorities.
5. It is noticed that the CBDT has issued Circular No. 3 of 2018 dated 11.07.2018, vide which it has revised the monetary limit to Rs.20,00,000/- for not filing the appeal before the Tribunal.
6. From Clause 12 & 13 of the said circular, it is clear that these instructions are applicable to the pending appeals also and as per clause 13, there is clear cut instruction to the Department to withdraw or not to press the appeals filed before the ITAT wherein tax effect is less than Rs.20,00,000/-. These instructions are operative retrospectively to the pending appeals.
7. Keeping in view the CBDT Circular No. 3 of 2018 dated 11.07.2018 and also the provisions of Section 268A of Income Tax Act, 1961, we are of the view that the Revenue should have withdrawn the instant appeals filed before the Tribunal. Accordingly, all the appeals of the Revenue are dismissed.
8 Deptt. Appeals 2 assessees COs Page 5 of 58. Since the cross objections filed by the assessees are in support of the order of the ld. CIT(A), the same have become infructuous and liable to be dismissed.
9. In the result, all the appeals of the Revenue and cross objections of the assessee are dismissed.
Order pronounced in the open Court on 10/08/2018.
Sd/- Sd/-
[T.S. KAPOOR] [PARTHA SARATHI CHAUDHURY]
ACCOUNTANT MEMBER JUDICIAL MEMBER
DATED:10th August, 2018
JJ:0308
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT(A)
4. CIT
5. DR