The ITO, Ward-9(3), Surat V. Shri Narendra Premjibhai Patel, Surat

ITA 1163/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1742 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 29-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND , SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER , ITA NOS: 1162 & 1163/AHD/2012 (ASSESSMENT YEARS: 2007-08 & 2009-10) INCOME-TAX OFFICER, WARD 9 (3), ROOM NO. 420, 4 TH FLOOR, AAYAKAR BHAVAN, MAJURA GATE, SURAT VS. SHRI NARENDRA PREMJIBHAI PATEL SURVEY NO.6, MANGALWADI OPP: GEB, VARACHHA ROAD, SURAT 395006 (APPELLANT) (RESPONDENT) PAN: AIGPP1584Q ! / BY REVENUE : SHRI DINESH SINGH, SR. D.R. ! / BY ASSESSEE : NONE DATE OF HEARING : 11 -04- 2016 DATE OF PRONOUNCEMENT : 26-04-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THESE TWO APPEALS FILED BY THE REVENUE ARE AGAINST THE ORDER OF CIT(A)-V, SURAT DATED 28.02.2012 FOR A.Y. 2007-08 & 2009-10. ITA NOS. 1162 & 1163/AHD/12, A.YS. 07-08 & 09-10 ( ITO VS. SHRI NARENDRA PREMJIBHAI PATEL) 2 2. THE GROUND RAISED BY THE REVENUE IN ITA NO.1162/ AHD/2012 FOR A.Y. 2007- 08 READS AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.1,40,000/- MADE BY T HE A.O., ON ACCOUNT OF ESTIMATION OF FEES INCOME WITHOUT APPRECIATING THE FACTS OF THE C ASE. 2.1 THE GROUND RAISED BY THE REVENUE IN ITA NO.1163 /AHD/2012 FOR A.Y. 2009- 10 READS AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.1,40,000/- MADE BY T HE A.O., ON ACCOUNT OF ESTIMATION OF FEES INCOME WITHOUT APPRECIATING THE FACTS OF THE C ASE. 3. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE BUT HOWEVER THE LD. D.R. FAIRLY ADMITTED THAT THE TAX EFFECT ON THE IMPUGNED ADDITIONS IS LESS THAN THE LIMIT PRESCRIBED BY THE CBDT CIRCULAR OF 10.12.2015 BEARING NO. 21 OF 2015. 4. WE HAVE HEARD THE LD. D.R. AND PERUSED THE MATER IAL ON RECORD. ON PERUSING THE GROUNDS OF APPEAL RAISED BY THE REVENUE IN BOTH APPEALS, WE FIND THAT REVENUE IS AGGRIEVED BY THE DELETION OF ADDITION OF RS.1,40,00 0/- IN BOTH ASSESSMENT YEARS, THE TAX EFFECT OF WHICH IS BELOW RS.10 LACS. AS PER TH E ANNOUNCEMENT OF CENTRAL BOARD OF DIRECT TAXES (CBDT) DATED 10.12.2015 (CIRCULAR N O. 21 OF 2015), NO DEPARTMENT APPEALS ARE TO BE FILED AGAINST RELIEF GIVEN BY LD. CIT(A) BEFORE THE INCOME TAX TRIBUNAL UNLESS THE TAX EFFECT, EXCLUDING INTEREST EXCEEDS RS. 10 LACS AND IT FURTHER STATES THAT THE INSTRUCTIONS WILL APPLY RETROSPECTI VELY TO THE PENDING APPEALS. IN THE PRESENT CASES, SINCE IT IS AN UNDISPUTED FACT THAT ON THE ADDITIONS WHICH ARE IN DISPUTE, THE TAX EFFECT IS LESS THAN RS. 10 LACS AND IN THE ABSENCE OF ANY MATERIAL ON RECORD BY THE REVENUE TO DEMONSTRATE THAT THE ISSUE IN THE PR ESENT APPEALS IS COVERED BY EXEMPTIONS SPECIFIED IN CLAUSE (8) OF THE AFORESAID CBDT CIRCULAR, WE ARE OF THE VIEW THAT THE MONETARY LIMIT PRESCRIBED BY THE INST RUCTIONS OF THE AFORESAID CBDT CIRCULAR WOULD BE APPLICABLE TO THE PRESENT APPEAL OF THE DEPARTMENT AND THEREFORE ITA NOS. 1162 & 1163/AHD/12, A.YS. 07-08 & 09-10 ( ITO VS. SHRI NARENDRA PREMJIBHAI PATEL) 3 THE PRESENT APPEALS ARE NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT. IN SUCH CIRCUMSTANCES, WE DISMISS BOTH THE APPEALS OF REVEN UE WITHOUT EXPRESSING ANY OPINION ON MERITS OF THE CASE. 5. IN THE RESULT, BOTH THE APPEALS OF REVENUE ARE D ISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 26 -04-2016 SD/- SD/- ( RAJPAL YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOU NTANT MEMBER AHMEDABAD: DATED 26/04/2016 S K SINHA COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER //TRUE COPY// DEPUTY/ASSTT.REGISTRAR I TAT,AHMEDABAD 1.DATE OF DICTATION AS PER LOW TAX EFFECT FORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE OT HER MEMBER 11.04.2016 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER