ITO, Jaipur V. TIWARI TAJ CONSTRUCTION PVT. LTD., Jaipur

ITA 189/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99608 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 189/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 THE ITO WARD- 1(1) JAIPUR CUKE VS. M/S. TIWARI TAJ CONSTRUCTION (P) LTD. 124, HEERA NAGAR, DCM ROAD JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACCT 4325 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJENDER SINGH, JCIT -DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/12/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15 /12/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST T HE ORDER OF THE LD. CIT(A), AJMER DATED 10-12-2013 FOR THE ASSESSMENT Y EAR 2008-09 WHEREIN THE REVENUE RAISED FOLLOWING GROUNDS:- 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN RESTRIC TING THE N.P. TO 1.5% OF THE GROSS TURNOVER OF RS. 1,75,51, 915/- WITHOUT CONSIDERING THE FACT THAT THE ASSESSEE HAD NOT PRODUCED ANY BOOKS OF ACCOUNTS BEFORE THE AO AND TH E NET PROFIT SHOWN IN EARLIER YEARS WAS NEVER SUBJECTED T O SCRUTINY. ITA NO.189/JP/2014 ITO, WARD- 1(1), JAIPUR VS. M/S. TIWARI TAJ CONSTRUCTION (P) LTD. . 2 2. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) OUGHT TO HAVE DIRECT ED THE ASSESSEE TO PRODUCE THE ACCOUNT BOOKS AND BILLS/ VO UCHERS BEFORE THE AO FOR VERIFICATION AND SHOULD HAVE DECI DED THE ISSUE ON THE BASIS OF REMAND REPORT OF AO. 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPIT E OF SERVICE OF NOTICE OF THIS HEARING, CONSEQUENTLY THE REVENUE AP PEAL IS DECIDED EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR AND PE RUSAL OF THE MATERIAL AVAILABLE ON RECORD. 2.2 IT IS OBSERVED THAT THE DEMAND/ TAX EFFECT IN T HE REVENUE IN QUESTION IS TO THE TUNE OF RS. 5,21,673/- . UNDER T HE POWERS VESTED BY SEC. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CI RCULARNO.21 OF 2015 DATED 10.12.2015(F NO. 279/MISC. 142/2007-I TJ(PT) INSTRUCTING THE AUTHORITIES BELOW DEPARTMENTAL APPE AL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFEC T DOES NOT EXCEED LESS THAN RS.10 LACS. THE CIRCULAR IS SPECIF ICALLY MENTIONED TO BE APPLICABLE FOR ALL PENDING APPEALS. 2.3 SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDR AWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. ITA NO.189/JP/2014 ITO, WARD- 1(1), JAIPUR VS. M/S. TIWARI TAJ CONSTRUCTION (P) LTD. . 3 2.4 THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPT IONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DIS PUTE IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY C BDT FOR THE APPEAL THE SAME IS NOT MAINTAINABLE IN VIEW OF FOREGOINGS. ACC ORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHDRAW N. 3.0 IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/12/2 015. SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15 /12/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 1(1), JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- M/S. TIWARI TAJ CONSTRUCTION (P) L TD., JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 189/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR ITA NO.189/JP/2014 ITO, WARD- 1(1), JAIPUR VS. M/S. TIWARI TAJ CONSTRUCTION (P) LTD. . 4