ASSTT COMMISSIONER OF INCOME TAX 1(2), RAIPUR (CG) V. PARTHIVI CONSTRUCTION PVT.LTD, RAIPUR (CG)

ITA 101/BIL/2011

• Counselvise Citation: 10124714 RSA 2011
• Duration Of Justice: 4 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K JAIN
• Assessee Lawyers: P C MALOO JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI MUKUL K. SHRAWAT , JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER IT A NO. 101 / BLPR./2011 ( ASSESSMENT YEAR : 20 0 7 08 ) ASSTT COMMISSIONER OF INCOME TAX 1(2) CENTRAL REVENUE BU ILDING, RAIPUR (C.G) APPELLANT V/S PARTHIVI CONSTRUCTION PVT. LTD. PARTHIVI NAGAR, HEERAPUR ROAD MAHOBA BAZAR, RAIPUR (C.G) PAN AACCP4406G .... RESPONDENT REVENUE BY : SHRI D.K. JAIN ASSESSEE BY : SHRI P.C. MALOO JAIN DATE OF HEARING 1 0.06.2015 DATE OF ORDER 12 .06.2015 O R D E R PER SHAMIM YAHYA, A.M. THE APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 11 TH FEBRUARY 2011 , PASSED BY THE LEARNED CIT(A), BILASPUR, FOR THE ASSESSMENT YEAR 2007 08. THE ISSUE RAISED BY THE REVENUE IS THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN DELETING THE DISALLOWANCE OF ADDITION OF ` 10,00,000, MADE BY THE ASSESSING OFFICER ON ACCOUNT OF PARTHIVI CONSTRUCTION PVT. LTD. 2 UNDISCLOSED EXPENDITURE SURRENDERED DURING THE SURVEY BUT NOT OFFERED FOR TAXATION. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TAX EFFECT IN THIS CASE DOES NOT EXCEED ` 3,00,000. THE LEARNED COUNSELS SUBMISSION IN THIS REGARD IS AS UNDER: IN VIEW OF CBDT INSTRUCTION NO.3/2011 DT. 09.02.2011, THE APPEAL BEFORE APPELLATE TRIBUNAL SHALL NOT BE FILED BY DEPARTMENT UNLESS THE TAX EFFECT EXCEEDS ` 3,00,000. COPY ENCLOSED. THE DEPARTMENT HAS FILED APPEAL AFTER 23.05.2011 I.E., AFTER ISSUE OF CBDT INSTRUCTION . IN VIEW OF DECISION OF JURISDICTIONAL HIGH COURT OF CHHATTISGARH IN CASE OF ITO 2( 1) V/S HIRA STEEL LTD., RAIPUR, ITA NO.10 OF 2005 HAS HELD THAT THE APPEALS WHICH HAS TAX EFFECT NOT MORE THAN THE PRESCRIBED LIMIT IS TO BE DISMISSED WITHOUT GOING INTO THE MERITS. JURISDICTIONAL HIGH COURT OF CHHATTISGARH HAS ALSO HELD IN CASE OF CIT V/S ANAND ROADWAYS RAJNANDGAON, INCOME TAX REFERENCE NO.97 OF 1997 DATED 30.01.2004, HAS HELD THAT TRIBUNAL WAS JUSTIFIED IN LAW IN DISMISSING THE DEPARTMENTAL APPEAL AS INCOMPETENT AS PER BOARD CIRCULAR DATED 18.11.1992 WITHOUT DECIDING THE CASE ON MERITS . 3. UPON CAREFUL CONSIDERATION AND HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS BELOW THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL. AS SUCH, THE APPEAL IS LIABLE TO BE DISMISSED AS NON MAINTAINABLE. THIS VIEW IS ALSO SUPPORTED BY THE HONBLE JURISDICTIONAL HIGH COURTS DECISION CITED SUPRA. PARTHIVI CONSTRUCTION PVT. LTD. 3 4. IN THE RESULT, REVENUES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N 12 TH JUNE 2015 SD/ - MUKUL K. SHRAWAT JUDICI AL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER RAI PUR , DATED : 12 TH JUNE 2015 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE ; (2) THE REVENUE; (3) THE CIT(A ) ; (4) THE CIT, BILASPUR CITY CONCERNED ; (5) THE DR, ITAT, RAIPUR (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY SR. PRIVATE SECRETARY / ASSISTANT REGISTRAR ITAT, RAIPUR