Shri Moh. Varishali Ruabali Pathan, Surat V. The Dy.CIT, Circle-3, Surat

CO 282/AHD/2014

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 2675 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 12-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ITA NO. 2405/AHD/2014 & CO NO.282/AHD/2014 / ASSESSMENT YEAR : 2009-10 DCIT, CIRCLE-3, SURAT VS SHRI MOH VARISHALI R PATHAN, 49, SUBHASH NAGAR, ADAJAN PATHIA, SURAT - 395007 PAN : APAPP 3568 B / (APPELLANT) / (RESPONDENT REVENUE BY : SHRI ASHISH POPHARE, DR ASSESSEE BY : NONE DATE OF HEARING : 12/01/2016 DATE OF PRONOUNCEMENT IN COURT : 12/01/201 7 / O R D E R THIS APPEAL BY THE REVENUE AND CROSS-OBJECTION THER EOF FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE COMM ISSIONER OF INCOME TAX (APPEALS)-IV, SURAT DATED 09.06.2014 FOR ASSESSMENT YEAR 2009-10. 2. THE GROUNDS RAISED BY THE REVENUE READ AS UNDER :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WHETHER THE LD. CIT(A) WAS JUSTIFIED IN DELETING THE ADDITION OF RS.19,80, 000/- ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS IN BANK ACCOUNT WITHOUT T AKING INTO CONSIDERATION THE FACT THAT THE AMOUNT OF RS.19,80, 000/- HAS BEEN DEPOSITED ON FOUR DIFFERENT DATES AFTER THE SALE AN D REGISTRATION OF THE PROPERTY, WHICH CONTRADICTS THE EXPLANATION OF THE ASSESSEE. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WHETHER THE LD. CIT(A) WAS JUSTIFIED IN DELETING THE ADDITION OF RS .19,80,000/- BY ACCEPTING THE ENTRY REGARDING THE RECEIPT OF RS.19, 80,000/- IN THE CASH BOOK CLAIMED TO BE MAINTAINED BY THE ASSESSEE NOTWI THSTANDING THE FACT THAT THE ASSESSEE HAS HIMSELF FILED THE RETURN OF I NCOME U/S 44AF STATING THAT NO BOOKS OF ACCOUNT ARE MAINTAINED. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE; HOWEVER, WRITTEN SUBMISSION DATED 09.01.2016 WAS FI LED STATING THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESSER THA N THE PRESCRIBED LIMIT IN VIEW OF THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12 .2015. SMC-ITA NO. 2405 & CO NO.282/AHD/2014 DCIT VS. SHRI MOH. VARISHALI R. PATHAN AY : 2009-10 2 4. I HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE , PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE O RDERS OF THE AUTHORITIES BELOW. ON PERUSING THE GROUNDS OF APPEALS RAISED B Y THE REVENUE, I PRIMA- FACIE FIND THAT THE TAX EFFECT IN THE PRESENT APPEA L IS BELOW RS.10 LACS. AS PER THE ANNOUNCEMENT OF CENTRAL BOARD OF DIRECT TAXES ( CBDT) DATED 10.12.2015 (CIRCULAR NO.21 OF 2015), NO DEPARTMENT APPEALS ARE TO BE FILED AGAINST RELIEF GIVEN BY LD. CIT(A) BEFORE THE INCOM E TAX APPELLATE TRIBUNAL UNLESS THE TAX EFFECT, EXCLUDING INTEREST, EXCEEDS RS.10 LACS AND IT FURTHER STATES THAT THE INSTRUCTIONS WILL APPLY RETROSPECTI VELY TO THE PENDING APPEALS. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL N OT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER O R ADDITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS/BANK ACCOUNTS, ETC. I PRIMA-FACIE FIND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLAUSE AND THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 10 LAKHS. THEREFORE, THE APPEAL OF THE R EVENUE IS NOT MAINTAINABLE AND HENCE DISMISSED. 5. AS THE APPEAL FILED BY THE REVENUE ITSELF IS FOU ND TO BE NON- MAINTAINABLE AND AS THE CROSS-OBJECTION OF THE ASSE SSEE ARISES ONLY AS A RESULT OF THIS APPEAL, THE CROSS OBJECTION FILED BY THE AS SESSEE IS ALSO DISMISSED AS INFRUCTUOUS. 6. IN THE RESULT, THE APPEAL OF THE REVENUE AND THE CROSS-OBJECTION OF THE ASSESSEE, BOTH ARE DISMISSED. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 12/01/2017 *BIJU T. SMC-ITA NO. 2405 & CO NO.282/AHD/2014 DCIT VS. SHRI MOH. VARISHALI R. PATHAN AY : 2009-10 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD