Shri Vishnuprasad Keshavlal Patel, Ahmedabad V. The Income Tax Officer, Ward-6(2), Ahmedabad

CO 128/AHD/2013

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2031 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 09-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 27-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DIVYAKANT PARIKH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMADABAD , BEFORE: SHRI RAJPAL YADAV, JUDICIAL MEMBER SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NOS. 493, 846, 847 & 848/AHD/2013 ASSESSMENT YEARS : 2007-08 INCOME TAX OFFICER, WARD-6(5), 508, PRATYAKSHA KAR BHAVN PANJRAPOLE, AMBAWADI, AHMEDABAD INCOME TAX OFFICER, WARD-6(5), 508, PRATYAKSHA KAR BHAVN PANJRA POLE, AMBAWADI, AHMEDABAD- 380015 INCOME TAX OFFICER, WARD-6(5), 508, PRATYAKSHA KAR BHAVN PANJRA POLE, AMBAWADI, AHMEDABAD- 380015 INCOME TAX OFFICER, WARD-6(5), 508, PRATYAKSHA KAR BHAVN PANJRA POLE, AMBAWADI, AHMEDABAD - 380015 V S . & VS. & VS. & VS. SHRI BRIJESH A PATEL 20, VRUNDAVAN SOCIETY-3, NIRNAY NAGAR ROAD, RANIP, AHMEDABAD PAN NO. AMUPP1722A SHRI VISHNUPRASAD KESHAVLAL PATEL 2, VRUNDAVAN SOCIETY-3, NIRNAY NAGAR ROAD, RANIP, AHMEDABAD-382480 PAN NO. AASPP9940L SHRI CHINUBHAI S PATEL 26 NITYANANDINI SOCIETY, VIBHAG-2, B/H GHATLODIA WATER TANK, GHATLODIYA, AHMEDABAD-380061 PAN NO. ACTPP0170F SHRI GOVINDBHAI S PATEL 20, KASHIVISHVANATH SOCIETY, BALKRISHNA TEMPLE, RANIP, AHMEDABAD-382480 PAN NO. AFLPP7842P PAN NO. AAHFG0069J (APPELLANT) .. (RESPONDENT) ITA NOS. 493, 846-848/AHD/13 & C.O. NOS.128 & 129/AHD/13 A.Y.07-08 PAGE 2 C.O. NOS. 128 & 129/AHD/2013 (IN ITA NOS.846 & 848/AHD 2013) ASSESSMENT YEARS : 2007-08 SHRI VISHNUPRASAD KESHAVLAL PATEL 2, VRUNDAVAN SOCIETY-3, NIRNAY NAGAR ROAD, RANIP, AHMEDABAD-382480 PAN NO. AASPP9940L SHRI GOVINDBHAI S PATEL 20, KASHIVISHVANATH SOCIETY, BALKRISHNA TEMPLE, RANIP, AHMEDABAD-382480 PAN NO. AFLPP7842P V/S . & INCOME TAX OFFICER, WARD-6(5), 508, PRATYAKSHA KAR BHAVN PANJRA POLE, AMBAWADI, AHMEDABAD 380015 INCOME TAX OFFICER, WARD-6(5), 508, PRATYAKSHA KAR BHAVN PANJRA POLE, AMBAWADI, AHMEDABAD - 380015 (APPELLANT) .. (RESPONDENT) /BY REVENUE SHRI JAMES KURIAN, SR.D.R. /BY ASSESSEE SHRI DIVYAKANT PARIKH, A.R. /DATE OF HEARING 08.02.2016 /DATE OF PRONOUNCEMENT 09.02.2016 O R D E R PER : RAJPAL YADAV, JUDICIAL MEMBER THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORDE RS OF THE LD. CIT(A)- XI, AHMEDABAD DATED 27.12.2012 (IN ITA NO.493/AHD/1 3), 16.01.2013 (IN ITA NOS.846 & 847/AHD/13), 09.01.2013 (IN ITA NO.848/AH D/13) PASSED FOR ASSESSMENT YEARS 2007-08 IN ALL CASES. ITA NOS. 493, 846-848/AHD/13 & C.O. NOS.128 & 129/AHD/13 A.Y.07-08 PAGE 3 2. SOLITARY GRIEVANCE OF THE REVENUE IS THAT THE LD . CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.20,97,508/- (IN ITA NO. 493/AHD/13), RS.10,58,541/- (IN ITA NO.846/AHD/13), RS.10,48,784/- (IN ITA NO.8 47/AHD/13) & RS.29,36,595/- (IN ITA NO.848/AHD/13) BEING UNACCOU NTED INVESTMENT IN THE LAND. 3. THESE APPEALS WERE PRESENTED ON 25.03.2013 (EXCE PT ITA NO.493/AHD/13 WAS PRESENTED ON 25.02.2013). ON 10.12.2015 THE CB DT HAS ISSUED INSTRUCTIONS BEARING NO. 21/2015 PROHIBITING ITS SU BORDINATE AUTHORITIES FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST THE OR DER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSP ECTIVE EFFECT, MEANING THEREBY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDI NG APPEALS ALSO. IN THESE PRESENT CASES, THE ASSESSED INCOME AND ADDITIONS DE LETED BY LD. CIT(A) ARE AS UNDER: ITA NO. ASSESSED INCOME ADDITION DELETED BY LD. CIT(A) 493/AHD/2013 RS.20,97,568/- RS.20,97,568/- 846/AHD/2013 RS13,10,577/- RS.10,58,541/- 847/AHD/2013 RS.11,47,295/- RS.10,48,784/- 848/AHD/2013 RS.33,87,205/- RS.29,36,595/- THE TAX EFFECT ON THESE ADDITIONS WOULD BE LESS THA N RS.10 LAKHS. THUS, THE PRESENT APPEALS DESERVE TO BE DISMISSED BEING TREAT ED TO BE FILED IN VIOLATION OF CBDT INSTRUCTIONS. THESE CASES DO NOT FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTIONS. IT IS FURTHER OBSERV ED THAT SINCE, WHILE HEARING THE APPEALS, SUCH FACTORS COULD NOT BE CROSS-VERIFIED, THEREFORE, IN CASE, ON RE- VERIFICATION AT THE END OF THE AO, IT CAME TO THE N OTICE THAT THE TAX EFFECT IS MORE OR IT FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTION, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR RECALL OF THESE ORDERS. ITA NOS. 493, 846-848/AHD/13 & C.O. NOS.128 & 129/AHD/13 A.Y.07-08 PAGE 4 SUCH APPLICATIONS SHOULD BE FILED WITHIN FOUR YEARS OF THIS ORDER. IN VIEW OF THE ABOVE, THESE APPEALS OF THE REVENUE ARE DISMISSED. 4. ASSESSEE HAS FILED C.O. NO.128/AHD/2013 (IN ITA NOS.846/AHD/13) AND C.O. NO.129/AHD/2013 (IN ITA NO.848/AHD/13). HOWEV ER, LD. COUNSEL FOR THE ASSESSEE HAS NOT PRESSED THESE CROSS OBJECTIONS FOR ADJUDICATION, HENCE, DISMISSED. 5. IN THE RESULT OF THE APPEALS OF THE REVENUE AND C.O. NO.128/AHD/2013 (IN ITA NOS.846/AHD/13) AND C.O. NO.129/AHD/2013 (IN IT A NO.848/AHD/13) ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09/02/201 6 SD/- SD/- ( MANISH BORAD) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 09/02/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. ! / RESPONDENT 3. '#'$% ! ! & / CONCERNED CIT 4. ! ! & - / CIT (A) 5. '()! **$% , ! ! $% , # / DR, ITAT, AHMEDABAD 6. )-. / GUARD FILE. BY ORDER/ , / ! ' ! ! $% , #