Sri Mohan Lal Saraogi, Varanasi V. ITO, Varanasi

CO 9/ALLD/2012

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8399 (ITAT-ALLAHABAD)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 28-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: SUBHASH CHA ND
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 21/ALLD./2012 ASSTT. YEAR : 2001-02 INCOME-TAX OFFICER, VS. SHRI MOHAN LAL SARAOGI, RANGE 1(1), VARANASI. PROP. M/S. VISWANATH PRASA D SANJIV KUMAR, CK 20/25, LAKHI CHAUTRA, VARANASI. (PAN : ADFPS 1239 M) C.O. NO. 09/ALLD./2012 (IN ITA NO. 21/ALLD./2012) ASSTT. YEAR : 2001-02 SHRI MOHAN LAL SARAOGI, VS. INCOME-TAX OFFICER, PROP. M/S. VISWANATH SANJIV KUMAR, CK, RANGE 1(1), VARANASI. 20/25, LAKHI CHAUTRA, VARANASI. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI Y.P. SRIVASTAVA, CIT/DR ASSESSEE BY : SHRI SUBHASH CHAND, ADVOCATE DATE OF HEARING : 08.04.2013 DATE OF PRONOUNCEMENT OF ORDER : 12.04.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER : THE APPEAL BY THE REVENUE AND CROSS-OBJECTION BY T HE ASSESSEE HAVE BEEN FILED AGAINST THE ORDER DATED 24.10.2011 OF THE LD. CIT(A), VARANASI FOR THE ASSESSMENT YEAR 2001-02. ITA NO. 21 & CO. NO. 09/ALLD./2012 A.Y. 2001-02 2 2. DURING THE COURSE OF ARGUMENTS, THE LD. AUTHORIS ED REPRESENTATIVE HAS WITHDRAWN THE CROSS-OBJECTION OF THE ASSESSEE. THE REFORE, THE SAME IS DISMISSED AS WITHDRAWN. 3. THE EFFECTIVE GROUND RAISED BY THE REVENUE IN TH IS APPEAL IS REPRODUCED AS UNDER : 1. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CAS E AND AS PER LAW THE LD. CIT(A) IS NOT JUSTIFIED IN QUASHING THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER ON THE GROUND THAT ASSESSMENT IS BARRED BY LIMITATION IGNORING THE FACT THAT ORDER O F THE ITAT WAS NOT RECEIVED IN THE OFFICE OF THE COMMISSIONER OF INCOM E TAX, VARANASI TILL DATE AS PER LETTER DATED 29.07.2008 AND 26.09.2008 ADDRESSED TO THE REGISTRAR, ITAT, ALLAHABAD AND LETTER DATED 21.10.2 011 ADDRESSED TO THE CIT(A), VARANASI. HENCE, THE QUESTION OF ASSESS MENT ORDER PASSED ON 09.11.2009 BEING BARRED BY LIMITATION DOES NOT A RISE. 4. AT THE OUTSET, THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL IS BELOW RS.3,00,000/-. THE LD. AUT HORISED REPRESENTATIVE DREW OUR ATTENTION ON REVISED COMPUTATION DATED 09.03.2010 O F WHICH COPY HAS BEEN PLACED AT PAGE NO. 22 OF THE PAPER BOOK, ACCORDING TO WHIC H THE TAX PAYABLE IS RS.1,43,367/-. THE FACTS POINTED OUT BY THE LD. AU THORISED REPRESENTATIVE HAVE NOT BEEN DISPUTED BY THE LD. DEPARTMENTAL REPRESENTATIV E. 5. ACCORDING TO THE CBDT INSTRUCTION NO. 03/2011 DA TED 09.02.2011, THE DEPARTMENT WOULD NOT FILE AN APPEAL BEFORE THE TRIB UNAL IF THE TAX EFFECT DOES NOT ITA NO. 21 & CO. NO. 09/ALLD./2012 A.Y. 2001-02 3 EXCEED RS.3,00,000/-. THE PRESENT DEPARTMENTAL APP EAL IS FILED ON 19.01.2012 IN CONTRAVENTION OF ABOVE CBDT CIRCULAR DATED 09.02.20 11. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT DISPUTE THE TAX EFFECT INVOL VED IN THIS APPEAL OF REVENUE BELOW RS.3,00,000/-. NO SUBSTANTIAL QUESTION OF LA W OR ANY AUDIT OBJECTION HAS BEEN RAISED. NO EXCEPTIONAL CIRCUMSTANCES HAVE BEE N EXPLAINED TO ESTABLISH THAT BOARDS CIRCULAR IS NOT APPLICABLE. IN THE LIGHT O F THESE FACTS, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE AND IS LIABLE TO BE DIS MISSED. 6. IN THE RESULT, THE APPEAL BY THE REVENUE AND CRO SS OBJECTION BY THE ASSESSEE, BOTH ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT). SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, ALLAHABAD TRUE COPY