M/s Ravi Kant Bansal, Gwalior V. J.C.I.T, Range-2, Gwalior

CO 2/AGR/2012

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7307 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-06-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 23-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 459/AGRA/2011 ASSTT. YEAR : 2007-08 J.C.I.T., RANGE-2, VS. SHRI RAVI KANT BANSAL, GWALIOR. MAHADJI PARK, LASHKAR, GWALIOR. (PAN :ADMPB 3060A) C.O. NO.02/AGRA/2012 (IN ITA NO. 459/AGRA/2011) ASSTT. YEAR : 2007-08 SHRI RAVI KANT BANSAL, VS. J.C.I.T., RANGE-2, MAHADJI PARK, LASHKAR, GWALIOR. GWALIOR. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.K. SHARMA, JR. D.R. ASSESSEE BY : SHRI RAJENDRA SHARMA, ADVOCATE. DATE OF HEARING : 21.06.2012 DATE OF PRONOUNCEMENT OF ORDER : 21.06.2012 ORDER PER BHAVNESH SAINI, J.M.: BOTH THE DEPARTMENTAL APPEAL AND THE CROSS OBJECTI ON BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GWALI OR DATED 19.09.2011 FOR THE ASSESSMENT YEAR 2007-08. ITA NO. 459/AGRA/11 & C.O. NO. 2/AGRA/12 2 2. THE REVENUE CHALLENGED THE ORDER OF THE LD. CIT( A) IN DELETING THE ADDITION OF RS.22,200/- ON ACCOUNT OF DISALLOWANCE OF INTERE ST AND FURTHER DELETING THE ADDITION OF RS.9,09,685/- OUT OF LABOUR EXPENSES. T HE ASSESSEE IN THE CROSS OBJECTION CHALLENGED THE CONFIRMING OF ADDITION OF RS.1,00,000/- OUT OF LABOUR EXPENSES. 3. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE ADDITION IN THE DEPARTMENTAL APPEAL ON BOTH THE GROUNDS COMES T O RS.9,31,885/-, ON WHICH THE DEPARTMENTAL APPEAL IS PREFERRED, IN WHICH THE TAX EFFECT IS BELOW RS.3,00,000/-. THEREFORE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINA BLE. HE HAS ALSO SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE CROSS OBJECTION . THE LD. DR ADMITTED THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS BELOW RS.3 ,00,000/- AND AS SUCH, SAME IS NOT MAINTAINABLE. 4. AS PER CBDT CIRCULAR / INSTRUCTION NO. 03 OF 201 1 DATED 09.02.2011, THE DEPARTMENTAL APPEAL COULD BE PREFERRED BEFORE THE T RIBUNAL IF THE TAX EFFECT EXCEEDS MONETARY LIMIT OF RS.3,00,000/-. THE DEPARTMENTAL A PPEAL IS FILED ON 08.12.2011 IN THE OFFICE OF THE TRIBUNAL. THEREFORE, ABOVE CBDT C IRCULAR IS APPLICABLE TO THE DEPARTMENTAL APPEAL. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS BELOW RS.3,00,000/- AND GROUNDS OF APPEAL RAISE ONLY THE QUESTION OF FACT OF DELETING THE ITA NO. 459/AGRA/11 & C.O. NO. 2/AGRA/12 3 DISALLOWANCE OUT OF EXPENSES. NO QUESTION OF LAW AR ISES AS SUCH. THE DEPARTMENTAL APPEAL IS, THUS, FILED IN CONTRAVENTION OF CBDT CIR CULAR, WHICH IS BINDING ON THE REVENUE DEPARTMENT. ACCORDINGLY, THE DEPARTMENTAL A PPEAL IS NOT MAINTAINABLE AND IS, THEREFORE, DISMISSED AS SUCH. THE CROSS OBJ ECTION OF THE ASSESSEE IS ALSO DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED AS NON-MAINTAINABLE AND THE CROSS OBJECTION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 21.06.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY