DCIT, C-1(1), CHANDIGARH vs. SMT. SANDHYA KHANDELIA, CHANDIGARH

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ITA 1036/CHANDI/2017Status: DisposedITAT Chandigarh01 November 2018AY 2013-145 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeals, citing CBDT Circular No. 3/2018 which revised the monetary limit for filing appeals. The cross-objection filed by the assessee was also dismissed as withdrawn.

What were the facts?

The Revenue filed multiple appeals before the ITAT against orders of the CIT(A). The tax effect in these appeals was less than Rs. 20 lacs.

What were the issues?

Whether appeals with low tax effect should be dismissed based on CBDT circulars and High Court precedents.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Heard together (8 matters)

ITA No.942/Chd/2018
ITA No.946/Chd/2018
ITA No.1020/Chd/2017
ITA No.1021/Chd/2017
ITA No.1036/Chd/2017
ITA No.36/Chd/2015
ITA No.1034/Chd/2017
C.O.No.56/Chd/2017

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, एवं "ीमती अ"नपणा"ू ग"ताु, लेखा सद"य BEFORE: SMT.DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No.942/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 The D.C.I.T., बनाम M/s Rana Sugars Limited, SCO Circle 1(1), 49-50, Sector8-C, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AABCR6744C आयकर अपील सं./ ITA No.946/Chd/2018 "नधा"रण वष" / Assessment Year : 2009-10 The A.C.I.T., M/s Taipan Traders Limited, बनाम Circle 2(1), 130 Ind. Area, Phase-1, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAACT6461B "नधा"रती क" ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज"व क" ओर से/ Revenue by : None आयकर अपील सं./ ITA No.943 & 945/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 & 2014-15 The A.C.I.T., बनाम M/s Mount Shivalik Breweries Circle 2(1), Ltd., Now, Molson Coors India Pvt. Chandigarh. Ltd., Mohan Gram, P.O. Bhankar, Derabassi "थायी लेखा सं./PAN NO: AAACM9806D "नधा"रती क" ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज"व क" ओर से/ Revenue by : Smt.Neha Gupta, CA आयकर अपील सं./ ITA No.1020/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 The A.C.I.T., M/s Punjab State Container and बनाम Circle 2(1), Warehousing Corporation Ltd., Chandigarh. SCO-74-75, Sector 17-B, Chandigarh. "थायी लेखा सं./PAN NO: AAECP0606J 2 A.Y.2013-14 "नधा"रती क" ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज"व क" ओर से/ Revenue by : Shri T.N. Singla, CA आयकर अपील सं./ ITA No.1021/Chd/2017 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer, बनाम M/s Vinay Kumar, ward 2(1), Plot No.342 Industrial Chandigarh. Area, Phase-1, Chandigarh "थायी लेखा सं./PAN NO: AAUPK1557A "नधा"रती क" ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज"व क" ओर से/ Revenue by : None आयकर अपील सं./ ITA No.1036/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 The D.C.I.T., बनाम Smt.Sandhya Khandelia, Plot Circle 1(1), No.23, Indl. Area-II, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AGOPK7450N अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No.36/Chd/2015 "नधा"रण वष" / Assessment Year : 2011-12 The A.C.I.T., M/s Punjab Information & बनाम Circle 2(1), Communication Technology Pvt. Chandigarh. Ltd., Udyog Bhawan, Sector 17, Chandigarh. "थायी लेखा सं./PAN NO: AABCP3373K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज"व क" ओर से/ Revenue by : Shri Vineet Krishan, Adv. & आयकर अपील सं./ ITA No.1034/Chd/2017 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer, M/s Pentavox India Pvt. बनाम ward 7(3), Ltd., # 479, Sangat Road, Ludhiana. Civil lines , Ludhiana. 3 A.Y.2013-14 "थायी लेखा सं./PAN NO: AAACP9491R & ""या"ेप सं./ C.O.No.56/Chd/2017 In आयकर अपील सं./ ITA No.1034/Chd/2017 "नधा"रण वष" / Assessment Year : 2010-11 M/s Pentavox India Pvt. बनाम The Income Tax Officer, Ltd., # 479, Sangat ward 7(3), Road, Civil lines , Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AAACP9491R "नधा"रती क" ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज"व क" ओर से/ Revenue by : None सनवाई क" तार"खु/Date of Hearing : 30.10.2018 उदघोषणा क" तार"ख/Date of Pronouncement: 01 .11.2018

आदेश/Order PER BENCH: All the above appeals have been filed by the Revenue against separate orders of the Commissioner of Income Tax (Appeals) (in short CIT(A)), passed u/s 250(6) of the Income Tax Act, 1961 (in short ‘the Act’).

The assessee has filed Cross Objection in ITA No.1034/Chd/2017. 2. At the outset, it has been stated that tax effect involved in the present cases is less than Rs. 20 lacs. The Ld. DR has also fairly admitted that CBDT circular No. 3/2018 is applicable to these appeals, hence, all the appeals of the Revenue are liable to be dismissed.

4 A.Y.2013-14

3.

It may be noted that CBDT vide Circular No. 3/2018

dated 11.07.2018 has revised the monetary limit upto Rs.20

lacs for filing appeals by the Department before the Tribunal

and further vide para 13 of the said Circular it has been clarified that said circular is applicable retrospectively to the pending appeals also. The Hon’ble Punjab & Haryana

High Court in the case of “Principal CIT of Income Tax Vs.

Surinder Kumar Singhal” ITA No 406-2016 (O&M) vide order

dated 30.1.2017 while further relying upon the decision of the Hon'ble Supreme Court in the case of “CIT Vs.

Dhanalekshmi Bank Ltd.” (2015) 373 ITR 526 (SC), has dismissed the appeal of the Revenue without going into the merits due to low tax effect leaving the question of law open.

In view of the CBDT Circular No. 03/2018 (supra) and in the light of the above referred to decision of the Hon'ble

Jurisdictional Punjab & Haryana High Court (supra), the present appeals of the Revenue are dismissed due to low tax

effect.

4.

It is, however, clarified that the dismissal of the above

appeals shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issues, if any, raised by the Revenue are being left open to be adjudicated in an appropriate case.

5.

Further the Cross Objection filed by the assessee vide

C.O.NO.56/Chd/2017 in ITA No.1034/Chd/2017 was sought

to be withdrawn. A letter to this effect was filed before us

dated 30.10.2018. 5 A.Y.2013-14

6.

In view of the above, all the Departmental appeals and the Cross Objection filed by the assessee are dismissed.

Order pronounced in the Open Court. "दवा "संह अ"नपणा" ग"ताूु (ANNAPURNA GUPTA) (DIVA SINGH) "याय"क सद"य/ Judicial Member लेखा सद"य/ Accountant Member "दनांक /Dated: 1st November, 2018 *रती* आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to :

1.

अपीलाथ"/ The Appellant

2.

""यथ"/ The Respondent 3. आयकर आय"तु/ CIT 4. आयकर आय"त ु(अपील)/ The CIT(A)

5.

"वभागीय ""त"न"ध, आयकर अपील"य आ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

आदेशानसारु/ By order, सहायक पंजीकार/

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