Smt. Brijlata S.Agrawal, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

CO 168/AHD/2012

• Counselvise Citation: [2016] 119 COUNSELVISE.COM (IT) 3328 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 04-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-07-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 03-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GYAN PIPARA
• Keywords: Audit objection; Tax effect
• Section: 69

Judgement Text

ITA NO.1732/AHD/2012 & CO NO.168/AHD/2012 ASSESSMENT YEAR: 2004-05 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO.1732/AHD/2012 & CO NO.168/AHD/2012 ASSESSMENT YEAR: 2004-05 INCOME-TAX OFFICER ...............APPELLAN T WARD-6(2), AHMEDABAD VS. SMT. BRIJLATA AGARWAL ......................... ...RESPONDENT & 12, RATNAM, ROYAL CRESCENT BUNGALOWS, CROSS-OBJECTOR OPP. NEW YORK TOWER, THALTEJ, SARKHEJ GANDHINAGAR HIGHWAY, AHMEDABAD PAN : ABNPA 2726 K APPEARANCES BY: NONE FOR THE APPELLANT GYAN PIPARA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JULY 4TH, 2016 DATE OF PRONOUNCING THE ORDER : JULY 4TH, 2016 O R D E R THIS APPEAL BY THE REVENUE AND THE CROSS-OBJECTION THEREOF FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME-TAX (APPEALS)-XI, AHMEDABAD DATED 07.05.2012 FOR ASSESSMENT YEAR 2004-05. 2. THE EFFECTIVE GROUND RAISED BY THE REVENUE IN IT S APPEAL READS AS UNDER: THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELET ING THE ADDITION OF RS.45,51,396/- (CORRECT FIGURES SHOULD BE RS.12,96,224/-) MADE BY T HE ASSESSING OFFICER U/S 69 OF THE ACT. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF REVENUE. 4. BEFORE ME, AT THE OUTSET, LD. AUTHORIZED REPRESE NTATIVE SUBMITTED THAT HE IS WITHDRAWING THE CROSS-OBJECTION; HENCE THE CROSS-OB JECTION FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA NO.1732/AHD/2012 & CO NO.168/AHD/2012 ASSESSMENT YEAR: 2004-05 PAGE 2 OF 3 5. WITH RESPECT TO REVENUES PRESENT APPEAL, THE LD . AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE SAME NEEDS TO BE DISMISSED ON AC COUNT OF LOW TAX EFFECT IN VIEW OF THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015. 6. I HAVE HEARD LD. AUTHORIZED REPRESENTATIVE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. I FIND THAT PRIMA-FACIE THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 21/2015 IN F.NO.279/MISC. 142/200 7-ITJ (PT) DATED 10TH DECEMBER 2015, VIDE WHICH IT HAS BEEN PROVIDED THAT IF THE T AX EFFECT BY VIRTUE OF THE COMMISSIONER OF INCOME-TAX (APPEALS)S ORDER IS BELOW RS. 10 LACS, THEN THAT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD H AS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPU GNED ORDER OR ADDITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UN DISCLOSED FOREIGN ASSETS/BANK ACCOUNTS, ETC. I FIND THAT THE PRESENT CASE DOES NOT FALL WI THIN THE EXEMPTION CLAUSE AND THE TAX IS LESS THAN RS.10 LACS. THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE AND HENCE DISMISSED. 7. IN THE RESULT, THE APPEAL OF THE REVENUE AND THE CROSS-OBJECTION OF THE ASSESSEE, BOTH ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING I.E. ON 4 TH JULY 2016 SD/- PRAMOD KUMAR (ACCOUNTAN T MEMBER) AHMEDABAD, THE 04 TH DAY OF JULY, 2016 BT* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD