The ITO,A'bad Ward-2(2), Ahmedabad V. M/s. Soni V.N. Brothers, Ahmedabad

ITA 215/AHD/2011

• Counselvise Citation: 21520514 RSA 2011
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-12-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 27-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MATHIVANAN
• Assessee Lawyers: M G PATEL
• Keywords: Tax effect

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !'# !'# !'# !'#, , , , $ $ $ $ %&' ( ) %&' ( ) %&' ( ) %&' ( ) , , , , &* + &* + &* + &* + & # & # & # & # BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND BIJENDRA PAUL JAIN, ACCOUNTANT MEMBER) ITA NO.215/AHD/2011 [ASSTT.YEAR : 2003-2004] ITO, WARD-2(2) AHMEDABAD. /VS. M/S.SONI V.N. BROTHERS 7, SHREEJI COMPLEX 2 ND FLOOR, OPP: MRICHI POLE RATAN POLE, AHMEDABAD. PAN : AAQFS 0267 H ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) + 1 2 &/ REVENUE BY : SHRI M. MATHIVANAN 45 1 2 &/ ASSESSEE BY : SHRI M.G. PATEL 6 1 57*/ DATE OF HEARING : 16 TH DECEMBER, 2011 89: 1 57*/ DATE OF PRONOUNCEMENT : 05-01-2012 &; / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSTT.YEAR 2003-2004 ARE DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), AHMEDABAD. 2. THE ONLY GROUND RAISED IN THIS APPEAL READS AS U NDER: 1. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN DELE TING THE PENALTY OF RS.2,19,432/- LEVIED UNDER SECTION 271(1 )(C) OF THE ACT. 3. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE DISPUTED TAX EFFECT IN THIS CASE IS LESS THAN R S.3 LAKHS AND ACCORDINGLY, IN VIEW OF THE VARIOUS INSTRUCTIONS OF THE CBDT RES TRICTING THE FILING OF APPEALS BEFORE THE APPELLATE TRIBUNAL, THE APPEAL F ILED BY THE REVENUE SHOULD BE DISMISSED IN LIMINE . THE LEARNED DR COULD NOT CONTROVERT TO THIS SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSE SSEE. ITA NO.215/AHD/2011 -2- 4. AFTER HAVING HEARD BOTH PARTIES, CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND THE CBDT CIRCULARS ON THIS ISSUE, WE FIND THAT ITAT IS TAKING CONSISTENT VIEW ON THE ISSUE OF ADMISSIBILIT Y OF APPEAL FILED BY THE REVENUE IN THE LIGHT OF VARIOUS INSTRUCTIONS ISSUED BY CBDT FROM TIME TO TIME, VIZ. INSTRUCTION NO.1979 DATED 27-3-2000, NO. 1985 DATED 29-6- 2000, NO.6 OF 2003 DATED 17-70-2003, NO.19 OF 2003 DATED 23-12-2003, NO.5/2004 DATED 27-5-2004, NO.2/2005 DATED 24-10-20 05 AND NO.5/2007 DATED 16-7-2007, INSTRUCTION NO.F.NO.279/MISC.142/2 007-IT DATED 15-5- 2008 AND INSTRUCTION NO.3/2011 [F.NO.279/MISC.142/2 007-ITJ] DATED 9- 2-2011 WHEREIN MONETARY LIMITS FOR FILING DEPARTMEN TAL APPEALS (INCOME- TAX MATTERS) AND OTHER CONDITIONS WERE SPECIFIED, R ESTRICTING FILING APPEALS BEFORE APPELLATE TRIBUNAL. WE THEREFORE HOLD THAT THE PRESENT APPEAL OF THE DEPARTMENT IS NOT MAINTAINABLE AND DISMISS THE SAME ACCORDINGLY. 5. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&' ( ) %&' ( ) %&' ( ) %&' ( ) /B.P. JAIN &* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) ! ! ! !'# '# '# '# /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD