The ITO, Ward-9(2), Surat V. Shri Kishore C.Parmar, Surat

ITA 1704/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94206 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 02-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN KUMAR
• Assessee Lawyers: RASESH SHAH
• Keywords: Audit objection; Tax effect

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ ITA NO.1704/AHD/2012 /BLOCK ASSTT. YEAR: 2009-2010 ITO, WARD - 9(2) SURAT. VS SHRI KISHOREBH A I CHHOTALAL PARMAR C/O. PARMAR BOOT HOUSE 11/215, BHAGATALAV, SURAT. PAN : AFLPG 5061 K %& / (APPELLANT) '( %& / (RESPONDENT) REVENUE BY : SHRI PRAVIN KUMAR, DR ASSESSEE BY : SHRI RASESH SHAH / DATE OF HEARING : 06/08/2015 / DATE OF PRONOUNCEMENT: 07/08/2015 )*/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORD ER OF THE LD.CIT(A)-V, SURAT DATED 22.5.2012 PASSED FOR ASSTT .YEAR 2009-10. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE SUBMITTED THAT TOTAL ADDITION DISPUTED BY THE REVENUE IN THE PRESE NT APPEAL IS OF RS.6,82,987/- THE MAXIMUM TAX EFFECT ON THIS ADDIT ION WOULD COME OUT TO RS.2,11,043/-, WHICH IS BELOW THE STATUTORY LIMI T PRESCRIBED BY THE CBDT FOR FILING OF THE APPEAL BEFORE THE ITAT, AND THEREFORE, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. THE LEARNED CO UNSEL FOR THE ASSESSEE HAS FILED TAX CALCULATION SHEET, WHICH WAS NOT DISPUTED BY THE LEARNED DR NOR THE INSTRUCTIONS ISSUED BY THE CBDT FROM TIME TO TIME, PRESCRIBING THE MONETARY LIMIT FOR FILING OF APPEAL BEFORE THE TRIBUNAL. ITA NO.1704/AHD/2012 2 3. ON DUE CONSIDERATION OF THE FACTS, WE ARE OF THE VIEW THAT THE CBDT HAD ISSUED INSTRUCTION BEARING NO. 3/2011 [F. NO. 279/MISC. 142/2007-ITJ], DATED 9-2-2011 VIDE WHICH IT HAS BEE N PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF CIT(A)S ORDER IS BELOW RS.3 LAKHS, THEN THAT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL I N FURTHER APPEAL. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTION S WILL NOT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR ADDITION WAS MADE ON SOME AUDIT OBJECTIONS ETC. WE FIND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLAUSE, THE TAX IS LESS THAN RS.3 LAKHS, AND THEREFORE, THE PRESENT AP PEAL IS NOT MAINTAINABLE. 4. IN THE RESULT OF THE APPEAL OF THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 7 TH AUGUST, 2015 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER