The DCIT, Circle-9, Ahmedabad V. Dr.Mahesh D.Mehta, Ahmedabad

ITA 1819/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8043 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAFNA PARAMITA
• Keywords: Audit objection; Tax effect
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ./ ITA NO. 1819/AHD/2014 / A.Y. 2007-08 DCIT, CIRCLE-9, AHMEDABAD VS DR. MAHESH D MEHTA, C/O. MAYUR SHAH & ASSOCIATES, 21, KAJAL KIRAN, 11-B, SHRIMALI SOCIETY, NAVRANGPURA, AHMEDABAD 380 009 PAN : AEQPM 8480 E (APPELLANT) (RESPONDENT) BY APPELLANT : PRAFNA PARAMITA, SR DR BY RESPONDENT : NONE / DATE OF HEARING : 16/11/2017 /DATE OF PRONOUNCEMENT: 28/11/2017 / O R D E R PER S.S. GODARA, JUDICIAL MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST CIT(A) -XV, AHMEDABADS ORDER DATED 22.03.2014 PASSED IN CASE NO.CIT(A)- XV/DCIT/CIR-9/209/12-13, IN PROCEEDINGS U/S 143(3) R.W.S. 147 OF T HE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. THE EFFECTIVE GROUNDS RAISED BY THE REVENUE IN ITS APPEAL READ AS UNDER:- 1A). THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABA D HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.19,01,206/ - OUT OF TOTAL ADDITION OF RS.19,46,173/- MADE ON ACCOUNT OF UNACCOUNTED CASH CRE DIT. 1B). THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD HA S ERRED IN LAW AND ON FACTS IN ACCEPTING ASSESSEE'S CONTENTI ON REGARDING CASH RECEIPT OF RS.74,000/- ON ACCOUNT OF NSC MATURITY & INT EREST RECEIVED WITHOUT ANY EVIDENCE AVAILABLE ON RECORD. ITA NO. 1819/AHD/2014 DCIT VS. DR. MAHESH D MEHTA A.Y. 2007-08 - 2 - 1C). THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN ACCEPTING ASSESSEE'S CONTENTIO N REGARDING UNCONFIRMED & UNVERIFIED SOURCE OF PAYMENT OF INSTALME NT OF RS.1,89,240/-BY DEVANG MEHTA. 3. AT THE TIME OF HEARING BEFORE US, NONE APPEARED ON B EHALF OF THE ASSESSEE; HOWEVER, SINCE THE ISSUE IN QUESTION IS COVE RED BY CBDT CIRCULAR NO. 21/2015 DATED 10TH DECEMBER 2015, THIS APPEAL IS DECIDED EX-PARTE QUA THE ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD. 4. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PE RUSED THE MATERIAL PLACED BEFORE US. WE FIND THAT PRIMA-FACIE THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 21/2015 IN F.NO.279/MISC. 142/2007-ITJ (PT) DATED 10TH DECEMBER 2015, VIDE WHICH IT HAS BE EN PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF THE COMMISSIONER OF INCOME-TAX (APPEALS)S ORDER IS BELOW RS. 10 LACS, THEN THAT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EX EMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR ADDITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS/BANK ACCOUNTS, ETC. WE F IND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLAUSE AND THE TAX IS LESS THAN RS.10 LACS. THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE AND HENCE DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 28 TH NOVEMBER, 2017 AT AHMEDABAD. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER AHMEDABAD; DATED 28/11/2017 *BT ITA NO. 1819/AHD/2014 DCIT VS. DR. MAHESH D MEHTA A.Y. 2007-08 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD