ACIT, Ludhiana V. M/s Bhogal Sons (Regd.), Ludhiana

ITA 1099/CHANDI/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86114 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: S R CHHABRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 1099/CHD/2013 ASSESSMENT YEAR: 2009-10 THE ACIT, VS M/S BHOGAL SONS (REGD.), CIRCLE V, 22-R, INDUSTRIAL AREA B, LUDHIANA. LUDHIANA. PAN: AABFB3443K & C.O. 1/CHD/2014 IN ITA NO. 1099/CHD/2013 ASSESSMENT YEAR: 2009-10 M/S BHOGAL SONS (REGD.), VS THE ACIT, 22-R, INDUSTRIAL AREA B, CIRCLE V, LUDHIANA. LUDHIANA. PAN: AABFB3443K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K.MITTAL RESPONDENT BY : SHRI S.R. CHHABRA DATE OF HEARING : 08.01.2015 DATE OF PRONOUNCEMENT : 12.01.2015 O R D E R PER BHAVNESH SAINI,JM THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT( APPEALS)-II LUDHIANA DATED 19.09.2013 FOR ASSESSMENT YEAR 2009- 10. 2. THE DEPARTMENTAL APPEAL IS FILED TO CHALLENGE TH E DELETION OF DISALLOWANCE OF RS. 6,77,652/- MADE UNDER SECTIO N 36(1)(III) OF THE ACT. THE ASSESSMENT ORDER REVEALED THAT THIS W AS THE SOLE ADDITION MADE IN THE ASSESSMENT ORDER. THE LD. CIT (APPEALS), FOLLOWING ORDER OF THE TRIBUNAL IN THE CASE OF THE ASSESSEE DATED 2 14.09.2012 DELETED THE ADDITION. THESE FACTS WOULD REVEAL THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL WAS BELOW RS. 3 LACS ON THE GROUND OF APPEAL SO RAISED ABOVE. ACCORDING TO THE CBDT INSTRUCTION NO. 3/2011 DATED 09.02.2011, DEPARTMENT AL APPEAL WOULD NOT BE MAINTAINABLE IF THE TAX EFFECT DOES NO T EXCEED RS. 3 LACS. THIS DEPARTMENTAL APPEAL IS FILED IN THE OFF ICE OF THE TRIBUNAL ON 29.11.2013 AND AS SUCH FILED IN CONTRAV ENTION OF THE ABOVE CBDT CIRCULAR/INSTRUCTION. THE DEPARTMENTAL APPEAL IS, THEREFORE, NOT MAINTAINABLE AND IS LIABLE TO BE DIS MISSED. THE LD. COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WI THDRAW THE CROSS OBJECTION. 3. ACCORDINGLY, THE DEPARTMENTAL APPEAL IS DISMISSE D AND CROSS OBJECTION OF THE ASSESSEE IS DISMISSED AS WIT HDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JANUARY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH