Income Tax Officer, Varanasi V. Sri Ravish Kumar Agrawal, Varanasi

ITA 118/ALLD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63323 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: ARVIND SHUKLA
• Keywords: Question of law; 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. 118/A/2011 ASSTT. YEAR : 2008-09 INCOME-TAX OFFICER, VS. SHRI RAVISH KUMAR AGARWA L, RANGE 1(2), VARANASI. PROP. ETHNIC CREATION, CK-38/4, FIRST FLOOR, SUPER MARKET, CHOWK, VARANASI. (PAN: ABKPA 1397 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI Y.P. SRIVASTAVA, D.R. RESPONDENT BY : SHRI ARVIND SHUKLA, ADVOCATE DATE OF HEARING : 30.10.2012 DATE OF PRONOUNCEMENT OF ORDER : 31.10.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), VARANASI DATED 31.03.2011 FOR THE ASSESSMENT YEAR 2 008-09, CHALLENGING THE DELETION OF ADDITION ON ACCOUNT OF EXTRA PROFIT OF RS.5,97,050/- AND IN DELETING THE DISALLOWANCE OF INTEREST TO THE EXTENT OF RS.1,90,0 93/-. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. THIS DEPARTMENTA L APPEAL IS FILED IN THE OFFICE OF THE TRIBUNAL ON 09.06.2011. THE TOTAL DELETION OF A DDITION UNDER CHALLENGE IN THIS ITA NO. 118/A/2011 2 APPEAL IS RS.7,87,143/- ON THE ABOVE TWO ADDITIONS DELETED BY THE LD. CIT(A). THE TAX EFFECT ON ABOVE ADDITIONS DELETED, WORKS OUT TO LESS THAN RS.3,00,000/-. ACCORDING TO THE CBDT INSTRUCTION NO.3/2011 DATED 0 9.02.2011, IT IS DIRECTED THAT THE DEPARTMENTAL APPEAL SHOULD NOT BE PREFERRED BEF ORE THE TRIBUNAL IN CASE THE TAX EFFECT IN THE DEPARTMENTAL APPEAL WOULD NOT EXCEED RS.3,00,000/-. THUS, THE DEPARTMENTAL APPEAL IS FILED IN CONTRAVENTION OF TH E CBDT CIRCULAR. ONLY QUESTION OF FACTS ARE INVOLVED ON BOTH THE GROUNDS RAISED IN THE DEPARTMENTAL APPEAL. NO SUBSTANTIAL QUESTION OF LAW OR ANY VALIDITY OF BOAR DS CIRCULAR HAS BEEN CHALLENGED. IN VIEW OF THE ABOVE, WE ARE OF THE VIEW THAT THE D EPARTMENTAL APPEAL IS NOT MAINTAINABLE BEING FILED IN CONTRAVENTION OF THE CB DT CIRCULAR AND IS, ACCORDINGLY, DISMISSED. 3. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- 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 TRUE COPY