ITO, Kullu V. Sh. Joginder Thakur, Kullu

ITA 152/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73553 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R R THAKUR
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.152/CHD/2013 ASSESSMENT YEAR : 2007-08 THE INCOME TAX OFFICER, VS. SH.JOGINDER THAKUR, KULLU. R/O VILL.PRINI, P.O.PRINI, TEH. MANALI, DISTT. KULLU. PAN: ADEPT0223D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AKHILESH GUPTA, DR RESPONDENT BY : SHRI R.R.THAKUR DATE OF HEARING : 12.03.2014 DATE OF PRONOUNCEMENT : 24.03.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE REVENUE IS AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS), SHIMLA DATED 02.11.2012 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: '1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DELETING THE' ADDITION OF RS. 8,40,000/- MADE U/S 4 0(A)(IA) OF THE I.T. ACT ON THE GROUND THAT IN VIEW OF THE JUDGMENT OF HON'BLE ITAT CHANDIGARH PASSED FOLLOWING THE JUDGMENT OF THE HON'BLE SPECIAL BENCH , ITAT, VISHAKHAPATNAM IN THE CASE OF MERILYN SHIPPING & TRANSPORTERS (201 2) 70 DTR 81, PROVISIONS OF SECTION 40(A)(IA) OF THE ACT SHALL NOT BE APPLICABL E IN THIS CASE. WHEREAS THE PROVISIONS OF SECTION 40(A)(IA) OF THE INCOME TAX A CT WHICH PROVIDES THAT ANY AMOUNT OR AMOUNTS PAYABLE TO CONTRACTOR OR SUB CONTRACTOR ON WHICH TAX WAS DEDUCTIBLE AT SOURCE UNDER CHAPTER XVII-B O F THE ACT AND SUCH TAX HAS NOT BEEN DEDUCTED OR, AFTER DEDUCTION HAS NOT B EEN PAID AFTER DEDUCTION ON OR BEFORE THE DUE DATE SPECIFIED IN SUB-SECTION (1) OF SECTION 139, SO MUCH OF AMOUNT SHALL BE INCLUDED IN THE INCOME OF T HE ASSESSEE. 2 2. IT IS PRAYED THAT THE ORDER OF THE LD CIT(A) BE- SET-ASIDE AND THAT OF THE A.O. RESTORED. 3. THE APPELLANT CRAVES LEAVE TO ADD ANY OTHER GROU ND OF APPEAL WHICH MAY ARISE AT THE TIME OF HEARING. 3. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THE PRESENT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT. 4. THE LEARNED D.R. FOR THE REVENUE PLACED RELIANCE ON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE REVENUE IS IN APPEAL AGAINST THE DELETION OF ADDITI ON OF RS.8,40,000/- MADE UNDER SECTION 40(A)(IA) OF THE ACT. HOWEVER, THE SAID APPEAL IS NOT MAINTAINABLE IN VIEW OF THE CIRCULAR ISSUED BY CBDT NO.3/2011 (F.NO.279/MISC.142/2007-ITJ), DATED 9.2.2011 WHEREI N THE LIMITS ARE PRESCRIBED FOR FILING THE APPEAL BEFORE THE TRIBUNA L AND EVEN BEFORE THE HON'BLE HIGH COURT AND HON'BLE SUPREME COURT. THE TOTAL TAX EFFECT IN THE PRESENT APPEAL IS AS PER THE LIMITS PRESCRIBED BY THE CBDT (SUPRA) AND CONSEQUENTLY THE PRESENT APPEAL IS NOT MAINTAIN ABLE. THUS THE GROUNDS OF APPEAL RAISED BY THE REVENUE ARE DISMISS ED. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF MARCH, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 TH MARCH, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3