ACIT, Varanasi V. M/S Carpet Place Dyeing Division, Bhadohi

ITA 186/ALLD/2011

• Counselvise Citation: 18620714 RSA 2011
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 02-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP CHAUHAN
• Assessee Lawyers: A K THUKRAL
• Keywords: Audit objection; Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 186/ALLD./2011 ASSTT. YEAR : 2005-06 A.C.I.T., CENTRAL CIRCLE, VS. M/S. CARPET PALACE , VARANASI. DYEING DIVISION, RAJPURA, BHADOHI (PAN: AADFC 5433 G) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANDEEP CHAUHAN, CIT/DR RESPONDENT BY : SHRI BHUPENDRA SHAH, C.A. AND SHRI A.K. THUKRAL, C.A. DATE OF HEARING : 06.11.2012 DATE OF PRONOUNCEMENT OF ORDER : 08.11.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A), VARANASI DATED 22.06.2011 FOR THE ASSESSMENT YEA 20 05-06, CHALLENGING THE ORDER OF THE LD. CIT(A) IN RESTRICTING THE ADDITION OF RS .8,98,382/- TO RS.5,736/- MADE ON ACCOUNT OF DISALLOWANCE OF EXPENSES UNDER VARIOUS H EADS. THE PRESENT DEPARTMENTAL APPEAL HAS BEEN FILED ON 02.09.2011 AN D ON THE GROUNDS SO RAISE BY THE DEPARTMENT, THE TAX EFFECT IS ADMITTEDLY BELOW RS.3,00,000/-. ACCORDING TO THE CBDT INSTRUCTION NO. 3/2011 DATED 09.02.2011, IT IS DIRECTED THAT THE DEPARTMENTAL APPEAL BE NOT FILED BEFORE THE TRIBUNAL IF THE TAX EFFECT DOES NOT EXCEED ITA NO. 186/ALLD./2011 2 RS.3,00,000/- IN THE DEPARTMENTAL APPEAL. SINCE THE DEPARTMENTAL APPEAL IS FILED AFTER THE ISSUE OF THIS INSTRUCTION, THEREFORE, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. FURTHER, NO QUESTION OF LAW ARISES AN D THERE IS NO AUDIT OBJECTION NOR VALIDITY OF ANY CIRCULAR HAS BEEN CHALLENGED. THE G ROUNDS OF APPEAL ARE BASED ON QUESTION OF FACTS ABOUT DISALLOWANCE OF EXPENSES. T HE DEPARTMENTAL APPEAL IS, ACCORDINGLY, NOT MAINTAINABLE AND IS DISMISSED. 2. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE ASSTT. REGISTRAR TRUE COPY