Smt. Varshaben A.Doshi, Bhavnagar V. The Income tax Officer,Ward-2(4), Bhavnagar

CO 41/AHD/2012

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7286 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 08-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: I M DAVE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 3304/ AHD/2011 (ASSESSMENT YEAR2006-07 ITO, WARD 2(4), BHAVNAGAR VS. SMT. VARSHABEN A DOSHI, PROP. VATSAL ENTERPRISE, TARWADI LANE, BHADROD GATE, MAHUVA, DISTT. BHAVNAGAR PAN/GIR NO. : ABNPD8539R C.O. NO.41/AHD/2012 (ASSESSMENT YEAR 2006-07) SMT. VARSHABEN A DOSHI, VS. ITO, WARD 2(4), PROP. VATSAL ENTERPRISE, BHAVNAGAR, TARWARDI LANE, BHADROD GATE, MAHUVA, DISTT. BHAVNAGAR. (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI SAMIR TEKRIWAL, SR. DR RESPONDENT BY: SHRI I M DAVE, AR DATE OF HEARING: 10.05.2012 DATE OF PRONOUNCEMENT: 22.06.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL IS FILED BY THE REVENUE AND CROSS OBJE CTION IS FILED BY THE ASSESSEE, WHICH ARE DIRECTED AGAINST THE ORDER OF LD. CIT(A) XX, AHMEDABAD DATED 18.10.2011 FOR THE ASSESSMENT YEAR 2006-07. 2. FIRST, WE TAKE UP THE APPEAL OF THE REVENUE. 3. THE GROUNDS RAISED BY THE REVENUE ARE AS UNDER: 1. THE LD, C!T(A)-XX, AHMEDABAD HAS ERRED IN LAW A ND FACTS IN DELETING THE ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF SALES REPORTED SHORT BY THE ASSESSEE AMOUNTING TO R S. 7,01,709/-. I.T.A.NO. 3304 /AHD/2011 C.O.41/AHD/2012 2 1.2 FURTHER, THE LD.CIT(A) HAS OVERLOOKED THE FACT THAT THE SALES INCOME FROM SADHANA CHA BHANDAR AND SIDDHARTHA TRAD ERS AS PER LEDGER ACCOUNTS TOTALED TO RS.1,47,11,762/- WHEREAS THE SALES INCOME SHOWN IN THE P &L ACCOUNT IS RS.1,40,10,053/ -WHICH IS SHORT BY RS.7,01,709/-. 2. IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE C IT(A) BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED TO TH E ABOVE EXTENT. 2. AT THE VERY OUTSET, IT WAS POINTED OUT BY THE BE NCH THAT IN THE PRESENT CASE, THE TAX EFFECT IS BELOW RS.3 LACS AND SINCE THE APPEAL WAS FILED BY THE REVENUE ON 13.12.2011, THE RELEVANT BO ARD INSTRUCTION NO.3 DATED 09.02.2011 IS APPLICABLE AS PER WHICH, IF THE TAX EFFECT IN THE REVENUES APPEAL IS BELOW RS.3 LACS THEN THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. LD. D.R. COULD NOT SHOW US THAT TAX EFFECT IS MORE THAN RS.3 LACS. UNDER THESE FACTS, THIS APPEAL OF THE R EVENUE IS NOT MAINTAINABLE AS PER BOARDS INSTRUCTION NO.3 DATED 09.02.2011. ACCORDINGLY, APPEAL OF THE REVENUE IS REJECTED AS N OT MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED AS UNADMITTED BECAUSE OF LOW TAX EFFECT. 4. NOW, WE TAKE UP THE CROSS OBJECTION FILED BY THE ASSESSEE. 5. SINCE THE APPEAL OF THE REVENUE IS DISMISSED AS UNADMITTED BECAUSE OF LOW TAX EFFECT, THE CROSS OBJECTION OF THE ASSES SEE CANNOT BE ADMITTED IN THE ABSENCE OF ANY VALID APPEAL OF THE REVENUE BEIN G ON RECORD. HENCE, CROSS OBJECTION OF THE ASSESSEE IS ALSO DISMISSED. 6. IN THE COMBINED RESULT, APPEAL OF THE REVENUE AN D THE CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. 7. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP I.T.A.NO. 3304 /AHD/2011 C.O.41/AHD/2012 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 13/6 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/6.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.14/6 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 22/6 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.25/6 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25/6/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .