ITO, Kota V. TARASH PAL MITTAL, Kota

ITA 13/JPR/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99567 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NO. 13/JP/15 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 LQUOKBZ DH RKJH[K DATE OF HEARING : 18 . 12.2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 18 /12/2015 VKNS'K@ ORDER FU/KKZFJRH DH VKSJ LS@ ASSESSEE BY : SMT. NEENA JEPH (JCIT) JKTLO DH VKSJ LS@ REVENUE BY : SHRI SIDHARTH RANKA (CA) PER SHRI VIKRAM SINGH YADAV, AM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A), KOTA DATED 18.10.2014 WHEREIN THE REVENUE HAS TAKEN THE FOLLOWING GROUND OF APPEAL: THE INCOME TAX OFFICER, WARD 1(1),( KOTA CUKE V/S. SHRI TARASH PAL MITTAL PROP. M/S HIMALAYA INDUSTRIES, 34, FURNITURE INDUSTRIAL AREA, KOTA LFKK;H YS[KK LA-@THVKJBZVKJ LA-@ PAN NO. ABGPM 1358L ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 2 ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD . CIT(A), KOTA HAS ERRED IN DELETING THE PENALTY OF RS. 4,62,000/- IMPOSED ON T HE ASSESSEE DUE TO CONTRAVENTION OF PROVISIONS OF SECTION 269T OF THE ACT. 2. WE HAVE HEARD LD DR AND THE AR. FROM PERSUAL MATERIAL AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEAL, IT IS OBSERV ED THAT THE DEMAND/ TAX EFFECT IN THIS REVENUE APPEAL IS NOT EXCEEDING RS. 10 LACS. UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I.T. ACT, CBDT HAS RECENTLY ISS UED CIRCULAR NO.21 OF 2015 DATED 10.12.2015(F.NO.279/MISC. 142/2007-ITJ(P T) INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOU LD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EX CEED RS.10 LACS. THE CIRCULAR SPECIFICALLY MENTIONS THAT IT WILL BE APPLICABLE TO ALL PENDING APPEALS ALSO. 2.1. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIR ECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS NOT EXCEEDING RS. 10 LACS SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES AT THE TIME OF HEARING . 2.2 THE REVENUE APPEAL IS NOT COVERED BY ANY EXC EPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THE DEPARTMENTAL APPEAL DOES NOT EXCEED THE LIMIT OF RS. 10 LACS AS SET OUT BY CBDT, SUCH APPEALS ARE NOT MAINTAINABLE. ACCORDINGLY, THE LD. DR AGREE THAT T HIS APPEAL OF THE DEPARTMENT ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 3 MAY BE TREATED AS NOT PRESSED/WITHDRAWN AND DISMISS ED IN VIEW OF THE CBDT CIRCULAR. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/ 12/2015. SD/- SD/- VKJ-IH-RKSYKUH FOE FLAG ;KNO (R.P.TOLANI) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 18/12 /2015 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT THE ITO, WARD 1(1), KOTA 2. THE RESPONDENT SHRI TARESH PAL MITTAL, KOTA 3. THE JCIT, RANGE-1,KOTA 4. THE CIT, KOTA 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO.13/JP/15) VKNS'KKUQLKJ@ BY ORDER, ;D IATHDKJ@ ASSISTANT. REGISTRAR ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 4 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 5 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 6 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 7 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 8 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 9 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 10 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 11 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 12 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 13 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 14 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 15 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 16 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 17 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 18 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 19 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 20 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 21 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 22 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 23 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 24 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 25 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 26 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 27 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 28 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 29 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 30 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 31 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 32 UCE THE EVIDENCE OF MARBLE BUSINESS. ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 33 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 34 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 35 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 36 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 37 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 38 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 39 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 40 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 41 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 42 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 43 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 44 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 45 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 46 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 47 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 48 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 49 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 50 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 51 (1) ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 52 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 53 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 54 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 55 ITA NO. 13/JP/15 ITO WARD 1(1), KOTA VS SH. TARESH PAL MITTAL. 56 IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE TH E LD. CIT(A), AJMER