Shri Padam Chand Bhura, CHHINDWARA V. Assistant Commissioner Of Income Tax, Circle, CHHINDWARA

CO 18/JAB/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6865 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 31-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: I B KHANDELDR
• Assessee Lawyers: SA
• Keywords: Tax effect

Judgement Text

ITA NO.214/JAB/2018 ACIT CIRCLE-CHHINDWARA VS. SHRIPADAM CHAND BHURA,C HHINDWARA (A.Y.2012-13) 1 | P A G E IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.214/JAB/2018 ASSESSMENT YEAR: 2012-13 (THROUGH VIRTUAL HEARING) ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, SHARDHA SABURI BHAWAN, OPP. DANIELSON COLLEGE, NAGPUR ROAD, CHHINDWARA (MP)-480001 VS. SHRI PADAM CHAND BHURA,PROP.M/S. PRAG JEWELLERS ,BUDHWARI BAZAR, SEONI(MP) (PAN AADCG8749E) (APPELLANT ) (RESPONDENT) C.O.NO.18/JAB/2018 (IN ITA NO.214/JAB/2018) ASSESSMENT YEAR: 2012-13 SHRI PADAM CHAND BHURA, PROP.M/S.PRAG JEWELLERS, BUDHWARI BAZAR, SEONI(MP) (PAN AADCG8749E) VS. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA,SHARDHA SABURI BHAWAN,OPP. DANIELSON COLLEGE, NAGPUR ROAD, CHHINDWARA(MP)-480001 (APPELLANT ) (RESPONDENT) REVENUE BY SHRI I.B. KHANDEL,DR ASSESSEE BY SHRI SAPAN USRETHE, ADV. DATE OF HEARING 14/08/2020 DATE OF PRONOUNCEMENT 14/08/2020 ITA NO.214/JAB/2018 ACIT CIRCLE-CHHINDWARA VS. SHRIPADAM CHAND BHURA,C HHINDWARA (A.Y.2012-13) 2 | P A G E ORDER PER NRS GANESAN, JM: 1. THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A)-1, JABALPUR DATED 13.07.2018. THE ASSESSEE HAS FILED C ROSS OBJECTION AGAINST THE VERY SAME ORDER OF THE CIT(A), THEREFORE WE HEARD T HE APPEAL OF THE REVENUE AND THE CROSS OBJECTION TOGETHER AND DISPOSING OF T HE SAME BY THIS COMMON ORDER. 2. WHEN THE APPEAL IS TAKEN UP FOR HEARING, MR. I.B . KHANDEL, LD. D.R., VERY FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH IS APPEAL IS LESS THAN THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APP EAL BEFORE THIS TRIBUNAL. THEREFORE, HE SUBMITTED THAT THE DEPARTMENT MAY BE PERMITTED TO WITHDRAW THE APPEAL. WE HEARD, SHRI SAPAN USRETHE, THE LD. COUNS EL FOR THE ASSESSEE ALSO. ACCORDING TO LD. COUNSEL FOR THE ASSESSEE, THE AO W HILE GIVING EFFECT TO THE ORDER OF THE LD. CIT(A) COMMITTED THE MISTAKE AND I T WAS NOT CORRECTLY GIVEN EFFECT TO THE ORDER OF THE CIT(A), THEREFORE, HE FI LED THE CROSS OBJECTION. 3. HAVING HEARD THE LD. D.R. AND THE LD. COUNSEL FO R THE ASSESSEE, THIS TRIBUNAL FINDS THAT IN VIEW OF THE CIRCULAR ISSUED BY THE CBDT FIXING THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THIS TR IBUNAL, THE APPEAL IS NOT MAINTAINABLE, THEREFORE, THE LD. D.R. HAS VERY FAIR LY PRAYED FOR PERMISSION TO WITHDRAW THE APPEAL. ACCORDINGLY, THE APPEAL OF THE DEPARTMENT IS DISMISSED AS WITHDRAWN. 4. COMING TO THE CROSS OBJECTION OF THE ASSESSEE, T HE ONLY GRIEVANCE OF THE ASSESSEE APPEARS TO BE THAT THE AO HAS NOT GIVE EFF ECT TO THE ORDER OF THE CIT(A) CORRECTLY WHILE PASSING THE CONSEQUENTIAL ORDER. TH E ISSUE OF PASSING A CONSEQUENTIAL ORDER IS A SEPARATE CAUSE OF ACTION A RISING AFTER THE ORDER OF THE ITA NO.214/JAB/2018 ACIT CIRCLE-CHHINDWARA VS. SHRIPADAM CHAND BHURA,C HHINDWARA (A.Y.2012-13) 3 | P A G E CIT(A). THEREFORE, IN CASE THE AO HAS NOT GIVEN EFF ECT TO THE ORDER OF THE CIT(A), AS PER THE DIRECTION OF THE CIT(A), IT IS A LWAYS OPEN TO THE ASSESSEE TO TAKE UP THE MATTER ON APPEAL BEFORE THE CIT(A). THI S TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE APPEAL/CROSS OBJECTION IS NOT MAINTAINABLE AGAINST THE CONSEQUENTIAL ORDER PASSED BY THE AO, WITHOUT F IRST APPROACHING THE CIT(A). 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE RE VENUE AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 14 TH , 2020.) SD/- SD /- (SANJAY ARORA) (N.R.S. GANESAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 /08/2020 AKS(P)