The ITO, GNR Ward-1, Gandhinagar V. Smt. Bhartiben Chandreshbhai Patel, Gandhinagar

ITA 1061/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8864 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAMES KURIAN JT CIT
• Assessee Lawyers: ANUJ SHAH AR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.1061/AHD/2014 ( / ASSESSMENT YEAR : 2010-11) INCOME-TAX OFFICER GANDHINAGAR WARD-1 GANDHINAGAR / VS. SMT. BHARTIBEN CHANDRESHBHAI PATEL PLOT NO.199/2, SECTOR-1/B GANDHINAGAR # ./ ./ PAN/GIR NO. : ACKPP 7840 H ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : SHRI JAMES KURIAN, JT.CIT '#& )( / RESPONDENT BY : SHRI ANUJ SHAH, AR *+ ), / DATE OF HEARING 23/03/2017 -./0 ), / DATE OF PRONOUNCEMENT 24/03/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THE CAPTIONED APPEAL OF THE REVENUE IS DIRECTED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-GANDHINA GAR [CIT(A) IN SHORT] DATED 20/01/2014 PERTAINING TO ASSESSMENT Y EAR (AY) 2010-11. 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- ITA NO.1061/AHD /2014 ITO VS. BHARTIBEN CHANDRESHBHAI PATEL ASST.YEAR 2010-11 - 2 - 1. THE LEARNED CIT(APPEALS) HAS ERRED IN LAW AND ON F ACTS IN DELETING THE CASH DEPOSITS OF RS.23,22,500/- AND RS.9,11,955/- FOR TRANSFER/CLEARANCE DEPOSITS U/S.6 9 OF THE ACT, TOTALING TO RS.32,34,455/-. 2. THE LEARNED CIT(APPEALS) HAS ERRED IN LAW AND IGNOR ING IN FACTS THAT THE CASH BOOK SUBMITTED BEFORE THE LD.CI T(A) IS DIFFERENT FROM THE ONE SUBMITTED BEFORE THE AO. 3. THE LEARNED CIT(APPEALS) HAS ERRED IN LAW AND IGNOR ING IN FACTS THAT THE ASSESSEE IN THE NEW CASH BOOK, HAS I NTRODUCED NUMBER OF NEW ENTRIES SHOWING CASH RECEIPTS BELOW RS.20,000/- FROM VARIOUS PERSONS. 4. THE LEARNED CIT(APPEALS) HAS ERRED IN LAW AND IGNOR ING IN FACTS THAT THE ASSESSEE HAS NOT DISCLOSED BANK A/C. OF GANDHINAGAR NAGRIK CO-OP. BANK LTD. BEFORE THE AO. 5. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD.C IT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFF ICER. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT APPEAL FILED BY THE REVENUE IS HIT BY CBDT CIRCULAR NO.21 OF 2015 DATED 10/12/2015. AS PER AFORESAID CIRCULA R, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED AS A ME ASURE FOR REDUCING LITIGATION WHERE THE TAX EFFECT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS RS.10 LAKHS. IN THE INSTANT CASE, T HE TAX EFFECT ON THE DISPUTED ISSUE RAISED BY THE REVENUE IS STATED TO B E LESS RS.10 LAKHS AND THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE D ISMISSED IN LIMINE . 4. THE LD.DR FOR THE REVENUE FAIRLY ADMITTED THE AP PLICABILITY OF THE CBDT CIRCULAR NO.21 OF 2015. ACCORDINGLY, APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE ITA NO.1061/AHD /2014 ITO VS. BHARTIBEN CHANDRESHBHAI PATEL ASST.YEAR 2010-11 - 3 - TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPL ICABILITY OF THE AFORESAID CBDT CIRCULAR IN ANY MANNER. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 24/ 03/2017 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 24/ 03 /2017 4..*,.*../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-GANDHINAGAR 5. 9:;,*67 , 67 0 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 24.3.17 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.3.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.24.3.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.3.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER