ITO, MAKRANA V. Shri Hanuman Prasad Sharma, NAGAUR

ITA 212/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5199 (ITAT-JODHPUR)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Keywords: Salary income; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 2 12 / JODH /201 5 (ASST. YEAR : 20 1 0 - 11 ) ITO, WARD - 1, MAKRANA . VS. SHRI HANUMAN PRASHAD SHARMA, VILLAGE - GUDHA, PO - DILDHANI, TEHSIL - PARBATSAR, DIST. NAGAUR. PAN NO. AJVPS 6174 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJENDRA JAIN ADV. DEPARTMENT BY : S HRI S. L. MOURYA - DR DATE OF HEARING : 1 6 / 0 3 /201 6 . DATE OF PRONOUNCEMENT : 1 6 / 03 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , JODHPUR , DATED 2 6 /0 2 /201 5 . 2. AT THE OUTSET THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT ATHE COMMISSIONER OF INCOME TAX (APPEALS) HAS DELETED THE ADDITION OF RS. 32,70,000/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT AND RS. 18,914/ - DISALLOWED BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED INDIRECT EXPENSES AND RS. 24,000/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF SALARY INCOME. HE SUBMITTED THAT IT WILL BE SEEN FROM THE COMPUTATION OF INCOME OF THE ASSESSING OFFICER, COPY OF WHICH IS FILED BEFORE US THAT THE TOTAL INCOME COMPUTED BY THE ASSESSING OFFICER WAS 2 ITA NO. 212 / JODH /201 5 RS. 35,19,240/ - AND TAX PAYABLE THEREON WAS RS. 9,59,772/ - . HE, THEREFORE, ARGUED THAT THE TAX EFFECT IN THE PRESENT APPEAL OF THE REVENUE WAS BELOW RS. 10 LAC AND IN VIEW OF THE CBDT CIRCULAR N O . 21/2015 DATED 10/12/2015 , THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. 3 . DEPARTMENTAL REPRESENTATIVE ALSO AGREED WITH THE ABOVE SUBMISSIONS OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. THEREFORE, WE DISMISS THE APPEAL OF THE REVENUE. 4 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON WEDNESDAY , THE 1 6 TH DAY OF MARCH , 201 6 AT JODHPUR . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 1 6 TH MARCH , 201 6 . VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER