Assistant Commissioner of Income Tax-1(1), RAIPUR (CG) V. Smt. Fazila Pradhan, RAIPUR

ITA 201/BIL/2011

• Counselvise Citation: 20124714 RSA 2011
• Duration Of Justice: 3 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 24-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: P C MALOO JAIN
• Keywords: Unexplained cash credit; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI MUKUL K. SHRAWAT , JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER IT A NO. 2 01 / BLPR./2011 ( ASSESSMENT YEAR : 20 05 06 ) ASSTT COMMISSIONER OF INCOME TAX 1( 1 ) CENTRAL REVENUE BU ILDING CIVIL LINES, RAIPUR (C.G) APPELLANT V/S SMT. FAZILA PRADHAN PRADHAN HOUSE CIVIL LINES, RAIPUR (C.G) PAN AKPPP6380B .... RESPONDENT REVENUE BY : SHRI S .K. JAIN ASSESSEE BY : SHRI P.C. MALOO JAIN DATE OF HEARING 1 6 .06.2015 DATE OF ORDER 16 .06.2015 O R D E R PER SHAMIM YAHYA, A.M. THE APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 20 TH JULY 2011 , PASSED BY THE LEARNED CIT(A), RAIPUR , FOR THE ASSESSMENT YEAR 20 05 06 . THE GROUND RAISED BY THE REVENUE IS AS UNDER: SMT. FAZILA PRADHAN 2 WHETHER IN LAW AND O N FACTS & CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) WAS JUSTIFIED IN DELETING THE ADDITION OF ` 10,00,000, MADE BY THE A.O. ON ACCOUNT OF UNEXPLAINED CASH CREDITS . 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TAX EFFECT IN T HIS CASE DOES NOT EXCEED ` 3,00,000. THE LEARNED COUNSELS SUBMISSION IN THIS REGARD IS AS UNDER: IN VIEW OF CBDT INSTRUCTION NO.3/2011 DT. 09.02.2011, THE APPEAL BEFORE APPELLATE TRIBUNAL SHALL NOT BE FILED BY DEPARTMENT UNLESS THE TAX EFFECT EXCEEDS ` 3,00,000. COPY ENCLOSED. THE DEPARTMENT HAS FILED APPEAL AFTER 23.05.2011 I.E., AFTER ISSUE OF CBDT INSTRUCTION . IN VIEW OF DECISION OF JURISDICTIONAL HIGH COURT OF CHHATTISGARH IN CASE OF ITO 2(1) V/S HIRA STEEL LTD., RAIPUR, ITA NO.10 OF 2005 HAS HELD THAT THE APPEALS WHICH HAS TAX EFFECT NOT MORE THAN THE PRESCRIBED LIMIT IS TO BE DISMISSED WITHOUT GOING INTO THE MERITS. JURISDICTIONAL HIGH COURT OF CHHATTISGARH HAS ALSO HELD IN CASE OF CIT V/S ANAND ROADWAYS RAJNANDGAON, INCOME TAX REFERENCE NO.97 OF 1997 DATED 30.01.2004, HAS HELD THAT TRIBUNAL WAS JUSTIFIED IN LAW IN DISMISSING THE DEPARTMENTAL APPEAL AS INCOMPETENT AS PER BOARD CIRCULAR DATED 18.11.1992 WITHOUT DECIDING THE CASE ON MERITS . 3. UPON CAREFUL CONSIDERATION AND HEARING THE LEARNED DEPARTM ENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS BELOW THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL. AS SUCH, THE APPEAL IS LIABLE TO BE DISMISSED AS NON MAINTAINABLE. THIS VIEW IS ALSO SUPPORTED BY THE HO NBLE JURISDICTIONAL HIGH COURTS DECISION CITED SUPRA. SMT. FAZILA PRADHAN 3 4. IN THE RESULT, REVENUES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT O N JUNE 2015 SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER RAI PUR , DATED : JUNE 2015 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE ; (2) THE REVENUE; (3) THE CIT(A ) ; (4) THE CIT, BILASPUR CITY CONCERNED ; (5) THE DR, ITAT, RAIPUR (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY SR. PRIVATE SECRETARY / ASSISTANT REGISTRAR ITAT, RAIPUR