ITO, Jaipur V. MANJU DEVI SETHIA,

ITA 219/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99596 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 24-03-2014
• 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. 219/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 THE ITO WARD- 3(1) JAIPUR CUKE VS. SMT. MANJU DEVI SETHIA 6, LUCAS LANE, 3 RD FLOOR KOLKATA 700 001 LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ALQPS 8046 K 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 : 16/12/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16 /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), KOLKATA DATED 13-12-2013 FOR THE ASSESSME NT YEAR 2006-07 WHEREIN THE REVENUE RAISED FOLLOWING GROUNDS:- (I) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN DELETIN G THE ADDITION OF RS. 9,48,708/- MADE ON ACCOUNT OF UNEX PLAINED PURCHASES. (II) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN DELETIN G THE ITA NO.219/JP/2014 THE ITO, WARD- 3(1), JAIPUR VS. SMT. MANJU DEVI SETHIA, KOLKATA . 2 ADDITION OF RS. 1,42,308/- MADE ON ACCOUNT OF G.P. ON THE UNEXPLAINED PURCHASES. (III) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN DELETIN G THE ADDITION OF RS. 1.00 LAC MADE ON ACCOUNT OF UNEXPL AINED CASH CREDIT. 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPIT E OF NOTICE OF THIS HEARING, CONSEQUENTLY THE REVENUE APPEAL IS DECIDED EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR AND PERUSAL OF THE M ATERIAL AVAILABLE ON RECORD. 2.2 IT IS OBSERVED THAT THE DEMAND/ TAX EFFECT IN THE REVENUE APPEAL IN QUESTION IS TO THE TUNE OF RS. 4,61,380/-. UNDER TH E 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 ITA NO.219/JP/2014 THE ITO, WARD- 3(1), JAIPUR VS. SMT. MANJU DEVI SETHIA, KOLKATA . 3 EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDR AWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 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 FORE GOINGS. AC CORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHD RAWN. 3.0 IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 /12/20 15. SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16 /12/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 3(1), JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- SMT. MANJU DEVI SETHIA, KOLKATA 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. 219/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR