The ITO, Ward-1(2), Ahmedabad V. M/s. Bajaj Foods Ltd., Ahmedabad

ITA 1917/AHD/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5744 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 30-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Audit objection; Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ ITA NO. 1917/AHD/2012 / ASSESSMENT YEAR : 2009-10 ITO, WARD-1(2), AHMEDABAD VS BAJAJ FOODS LTD., A-401, SAMUNDRA COMPLEX, NR. NEST HOTEL, CG ROAD, AHMEDABAD PAN: AAACB 6184 D / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI V.K. SINGH, SR. DR ASSESSEE BY : SHRI HARDIK VORA, AR / DATE OF HEARING : 30/06/2017 / DATE OF PRONOUNCEMENT: 30/06/2017 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, AHMEDABAD D ATED 26.06.2012 FOR ASSESSMENT YEAR 2009-10. 2. THE REVENUE HAS RAISED FOLLOWING GROUNDS IN ITS APPEAL:- 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON F ACTS IN DELETING THE ADDITION OF RS.21,61,388/- OUT OF FUEL/MANUFACTURING EXPENSE S DESPITE THE FACT THAT THERE WAS ABNORMAL INCREASE OF 211% AGAINST IN CREASE OF JUST 13.4%IN RAW MATERIAL CONSUMPTION FOR THE YEAR AS CO MPARED TO PRECEDING YEAR. 2. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN TREATING THE LATE PAYMENT OF EMPLOYEES CONTRIBUTION TO PF AS ALLOWEABLE ON TH E GROUND THAT THE SAME WAS PAID BEFORE DUE DATE OF FILING RETURN OF I NCOME. THIS IS DESPITE THE FACT THAT SUCH LATE PAYMENTS MADE AFTER DUE DAT E IS TO BE TREATED AS INCOME U/S 2(24)(X) R.W.S. 36(1)(VA). ITA NO. 1917/AHD/2012 ITO VS. BAJAJ FOODS LTD AY : 2009-10 2 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE PRESENT APPEAL OF THE REVENUE NEEDS TO BE DISMISSED ON ACCO UNT OF LOW TAX EFFECT IN VIEW OF THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12 .2015. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY ADMITTED THAT TH E TAX EFFECT IS LESS THAN THE LIMIT PRESCRIBED BY THE AFORESAID CBDT CIRCULAR . 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT PRIMA-FACIE THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 21/20 15 IN F.NO.279/MISC. 142/2007-ITJ (PT) DATED 10TH DECEMBER 2015, VIDE WH ICH IT HAS BEEN PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF THE CO MMISSIONER OF INCOME-TAX (APPEALS)S ORDER IS BELOW RS. 10 LACS, THEN THAT O RDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREI N 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 F OREIGN ASSETS/BANK ACCOUNTS, ETC. WE FIND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLAUSE AND THE TAX IS LESS THAN RS.10 LAC S. THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE AND HENCE DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE COURT ON 30 TH JUNE, 2017 AT AHMEDABAD. SD/- SD/- PRADIP KUMAR KEDIA (ACCOUNTANT MEMBER) MAHAVIR PRASAD (JUDICIAL MEMBER) AHMEDABAD; DATED 30/06/2017 **BT ITA NO. 1917/AHD/2012 ITO VS. BAJAJ FOODS LTD AY : 2009-10 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