Income Tax Officer -Ward-II,, Lakhimpur-Kheri v. M/s. Kheri Pilibhit Sahkari Ganna Vikas Samiti Ltd.,, Lakhimpur-Kheri

ITA 188/LKW/2013 | 2004-2005
Pronouncement Date: 24-07-2013 | Result: Dismissed

Appeal Details

RSA Number 18823714 RSA 2013
Assessee PAN AAFFK3080K
Bench Lucknow
Appeal Number ITA 188/LKW/2013
Duration Of Justice 3 month(s) 27 day(s)
Appellant Income Tax Officer -Ward-II,, Lakhimpur-Kheri
Respondent M/s. Kheri Pilibhit Sahkari Ganna Vikas Samiti Ltd.,, Lakhimpur-Kheri
Appeal Type Income Tax Appeal
Pronouncement Date 24-07-2013
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 24-07-2013
Date Of Final Hearing 12-06-2013
Next Hearing Date 12-06-2013
Assessment Year 2004-2005
Appeal Filed On 28-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC : LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER I.T.A. NOS. 188 & 189 /LKW/2013 ASSESSMENT YEARS:200 4 - 0 5 & 2005 - 06 INCOME TAX OFFICER VS. M/S KHERI PILIBHIT SAHKARI WARD - II GANNA VIKAS SAMITI LTD. LAKHIMPUR KHERI. SAMPURNA NAGAR LAKHIMPUR KHERI. PAN:AAFFK3080K (APPELLANT) (RESPONDENT) REVENUE BY : SHRI ALOK MITRA D.R. ASSESSEE BY : NONE DATE OF HEARING :1 2 /06/2013 DATE OF PRONOU NCEMENT :24/07/2013 ORDER THESE APPEALS ARE PREFERRED ON BEHALF OF THE REVENUE AGAINST THE RESPECTIVE ORDER S OF CIT(A) ON FOLLOWING GROUNDS: I.T.A. NO.188/LKW/2013 (ASSESSMENT YEAR 2004 - 2005) 1. THAT THE ORDER OF THE LEARNED CIT(A) IS ERRONEOUS IN LAW AND ON FACTS IN DELETING THE ADDITION OF ` 3 75 520/ - . 2. THAT THE ORDER OF THE CIT(A) MAY BE CANCELLED AND THE ORDER OF THE ASSESSING OFFICER MAY BE RESTORED. I.T.A. NO.18 9 /LKW/2013 (ASSESSMENT YE AR 200 5 - 200 6 ) 1. THAT THE ORDER OF THE LEARNED CIT(A) IS ERRONEOUS IN LAW AND ON FACTS IN DELETING THE ADDITION OF ` 4 19 292/ - 2. THAT THE ORDER OF THE CIT(A) MAY BE CANCELLED AND THE ORDER OF THE ASSESSING OFFICER MAY BE RESTORED. 2 2. THESE APPEALS CAME UP FOR HEARING ON 12/06/2013 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD IT IS NOTICED THAT THE NOTICE OF HEARING WAS DULY SERVED UPON THE ASSESSEE AS THE A.D. CARD IS ON RECORD. ACCORDINGLY I PROCEED EX - PARTE AGAINST THE ASS ESSEE. 3 . DURING THE COURSE OF HEARING THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT TAX EFFECT IN THESE APPEALS IS LESS THAN THE PRESCRIBED LIMIT AND THE DEPARTMENT OUGHT NOT TO HAVE FILED THESE APPEALS IN VIEW OF THE INSTRUCTIONS ISSUED BY C.B.D.T. 4 . THE LEARNED D. R. DID NOT CONTROVERT THE ABOVE FACT. 5. FROM CAREFUL PERUSAL OF THE RECORDS I FIND THAT THE TAX EFFECT IN THESE APPEALS IS LESS T HAN THE LIMIT PRESCRIBED BY THE CBDT. SECTION 268A HAS BEEN INSERTED BY THE FINANCE ACT 2008 WITH RETROSPECTIVE EFFECT FROM 01/04/99. THE PROVISIONS CONTAINED IN SECTION 268A READ AS UNDER: 268A. (1) THE BOARD MAY FROM TIME TO TIME ISSUE ORDERS INSTR UCTIONS OR DIRECTIONS TO OTHER INCOME - TAX AUTHORITIES FIXING SUCH MONETARY LIMITS AS IT MAY DEEM FIT FOR THE PURPOSE OF REGULATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME - TAX AUTHORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE IN PURSUANCE OF THE ORDERS INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECTION (1) AN INCOME - TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSUE IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR IT SHALL NOT PRECLUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISSUE IN THE CASE OF ( A ) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR; OR ( B ) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR. 3 (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION FOR REFERENCE HAS BEEN FILED BY AN INCOME - TAX AUTHORITY PURSUANT TO THE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB - SECTION (1) IT SHALL NOT BE LAWFUL FOR AN ASSESSEE BEING A PARTY IN ANY APPEAL OR REFERENCE TO CONTEND THAT THE INC OME - TAX AUTHORITY HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUE BY NOT FILING AN APPEAL OR APPLICATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT HEARING SUCH APPEAL OR REFERENCE SHALL HAVE REGARD TO THE ORDERS INSTRUCTIONS O R DIRECTIONS ISSUED UNDER SUB - SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETAR Y LIMITS FOR FILING AN APPEAL OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB - SECTION (1) AND THE PROVISIONS OF SUB - SECTIONS (2) (3) AND (4) SHALL APPLY ACCORDINGLY. ] 6 . IT IS NOT IN DISPUTE THAT THE BOARDS INSTRUCTION OR D IRECTIONS ISSUED TO THE INCOME - TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES THEREFORE THE DEPARTMENT OUGHT NOT TO HAVE FILED THESE APPEALS IN VIEW OF THE ABOVE MENTIONED SECTION 268A SINCE THE TAX EFFECT IN THESE APPEALS IS LESS THAN THE AMOUNT PRESC RIBED FOR NOT FILING THE APPEAL SO THESE APPEALS ARE DISMISSED. 7 . IN THE RESULT THE APPEALS OF THE DEPARTMENT ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 24/07/2013 ) SD/. (SUNIL KUMAR YADAV) JUDICIAL MEMBER DATED: 24/07/2013 *CL SINGH 4 COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR