The DCIT(OSD)Range-1, Ahmedabad V. M/s. Anoli Holdings Pvt.Ltd., Ahmedabad

ITA 1835/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9884 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 23-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SOMOGYAN PAUL
• Assessee Lawyers: HIREN TRIVEDI
• Keywords: Retrospective amendment; Tax effect
• Section: 80IB

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE S/SHRI RAJPAL YADAV,_JM, & MANISH BORAD, AM ./ITA.NO.1835/AHD/2012 ( / ASSTT YEAR :2009-10) DCIT (OSD), RANGE-1, AHMEDABAD. VS. M/S ANOLI HOLDINGS PVT. LTD. BELL-E-VIEW COMPOUND, NR. PREMIER HOUSE, NR. GANDHIGRAM RLY.STATION, OFF ASHRAM ROAD, AHMEDABAD. PAN : AABCA 2583L (APPELLANT) (RESPONDENT) / APPELLANT BY: MRS. SOMOGYAN PAUL, SR.DR / RESPONDENT BY: SHRI HIREN TRIVEDI, AR / DATE OF HEARING 15/12/2015 /DATE OF PRONOUNCEMENT 05-01-2016 / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER. THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORDE R OF LD.COMMISSIONER INCOME-TAX (APPEALS)-6, AHMEDABAD D ATED 13/06/2012 PASSED FOR THE ASSTT.YEAR 2009-10. 2. FOLLOWING GROUNDS OF APPEAL HAVE BEEN RAISED IN THIS APPEAL :- ITA.NO.1835/AHD/2012 ASST. YEAR 2009-10 - 2 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS I N DELETING THE ADDITION OF RS.2,49,834/- ON ACCOUNT OF DEPRECIATIO N DESPITE THE FACT THAT SAME WAS NOT CLAIMED AS PER THE NEW SCHED ULE. 2. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS I N DELETING THE ADDITION MADE DUE TO LATE PAYMENT OF EMPLOYEES CONT RIBUTION TO PF DESPITE THE FACT THAT PAYMENT MADE AFTER DUE DAT E IS CONSIDERED AS INCOME OF THE ASSESSEE U/S 2(24)(X) READ WITH SE CTION 36(1) OF THE ACT. 3. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS I N ALLOWING THE DEDUCTION OF RS.9,85,149/- U/S 80IB OF THE ACT DESP ITE THE FACT THAT THE ASSESSEE HAS NOT FILED THE RETURN OF INCOME IN TIME PRESCRIBED U/S 139(1) OF THE ACT. 3. THIS APPEAL WAS PRESENTED ON 23.8.2012. ON 10.1 2.2015 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 21/2015 PR OHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL T O THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIR TUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRU CTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THERE BY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. IN THE PRE SENT CASE, THE ASSESSED INCOME OF THE ASSESSEE IS OF RS.35,94,781/-. THE A DDITIONS DELETED BY THE CIT(A) ARE RS.2,49,834/- & RS.9,85,149/-. THE TAX EFFECT ON DELETION OF THIS TOTAL ADDITION WOULD BE LESS THAN RS.10 LAKHS. THE PRESENT APPEAL DESERVES TO BE DISMISSED BEING TREATED TO BE FILED IN VIOLATION OF CBDT INSTRUCTIONS. THE CASE DOES NOT FALL WITHIN THE AM BIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTIONS. IT IS FURTHER OBSERV ED THAT SINCE, WHILE HEARING THE APPEAL, SUCH FACTORS WERE NOT CONSIDERE D, THEREFORE, IN CASE, ON RE-VERIFICATION AT THE END OF THE AO, IT CAME TO THE NOTICE THAT THE TAX EFFECT IS MORE OR IT FALLS WITHIN THE AMBIT OF EXCE PTIONS PROVIDED IN THE ITA.NO.1835/AHD/2012 ASST. YEAR 2009-10 - 3 INSTRUCTION, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATIO N SHOULD BE FILED WITHIN FOUR YEARS OF THIS ORDER. IN VIEW OF THE ABOVE, TH E APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 5 TH JANUARY, 2016 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAR) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED, 05/01/2016 ! '!/ COPY OF THE ORDER FORWARDED TO : 1. $% / THE APPELLANT 2. &$% / THE RESPONDENT. 3. '(( ) * / CONCERNED CIT 4. ) * ( ) / THE CIT(A)- 5. !-. , ,012 /DR,ITAT, RAJKOT 6. .3 45 / GUARD FILE. ) ' / BY ORDER, ' (0 (ASSTT.REGISTRAR) ITAT, AHMEDABAD ITA.NO.1835/AHD/2012 ASST. YEAR 2009-10 - 4 1. DATE OF DICTATION .. : 5/1/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 5/1/2016 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6/1/2016 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER