The ITO, Ward-8(1), Ahmedabad V. Kanta Niraj Taparia, Ahmedabad

ITA 2364/AHD/2010

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9933 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 20-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER THE ITO, WD. 8(1), AHMEDABAD (APPELLANT) VS KANTA NIRAJ TAPARIA, 17 SWAGAT PARK BUNGALOW, NR. ASOPOLAV BUNGALOW, S.G. HIGHWAY, THALTEJ, AHMEDABAD PAN: AAWPT4434H (RESPONDENT) REVENUE BY : S H RI DINESH S INGH , SR. D . R. ASSESSEE BY: S H RI TUSHAR P. HEMANI , A.R. DATE OF HEARING : 01 - 12 - 2 015 DATE OF PRONOUNCEMENT : 01 - 01 - 2 016 / ORDER P ER : S. S. GODA RA , JUDICIAL MEMBER : - THE S E TWO REVENUE S APPEAL S FOR A.Y. 2006 - 07 & 2007 - 08, ARISE FROM ORDER OF THE CIT(A) - XIV, AHMEDABAD DATED 17 - 05 - 2010 IN APPEAL NO. CIT(A) - XIV/W.8(1)/222 & 223 / 20 09 - 10, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 19 61; IN SHORT THE ACT . I T A NO S . 2363 & 2364 / A HD/20 10 A SSESSMENT YEAR 200 6 - 07 & 2007 - 08 I.T.A NO S . 2363 & 2364 /AHD/20 10 A.Y. 2006 - 07 & 200 7 - 08 PAGE NO ITO VS. KANTA NIRAJ TAPARIA 2 2. THE REVENUE S FIRST SUBSTANTIVE GROUND CHALLENGES THE LOWER APPELLATE ORDERS IN BOTH CASES DELETING DISALLOWANCES OF COMMISSION EXPENDITURE OF RS. 5,07,351/ - AND RS. 16,27,892/ - MADE IN COURSE OF FRAMING OF REGULAR ASSESSMENT S IN THE TWO IMPUGNED ASSESSMENT YEARS; RESPECTIVELY. SECOND SUBSTANTIVE PLEA TURNS OUT TO BE OF SUPPORTIVE SALARY DISALLOWANCE OF RS. 1,60,000/ - AND RS. 2,07 , 000/ - ; RESPECTIVELY. THERE IS NO DISPUTE THAT THE NET TAX EFFECT IN THE INSTANT APPEAL IS LESS TH AN RS. 10 LACS IN EACH OF THE APPEAL. WE FIND THAT THE CENTRAL BOARD OF DIRECT TAXES; HEREAFTER THE BOARD HAS ISSUED THE CIRCULAR NO. 2 1/2015 DATED 10 - 12 - 2015 CLEARLY ENVISAGING THEREIN THAT DEPARTMENT S PENDING APPEALS BEFORE THE TRIBUNAL/HIGH COURTS ARE TO BE WITHDRAWN/NOT PRESSED A S PER THE ABOVE STATED CIRCULAR . THE SAME HAS BEEN DECLARED TO BE HAVING RETROSPECTIVE EFFECT IN OTHER WORDS. WE TAKE INTO CONSIDERATION THE ABOVE STATED BOARD S CIRCULAR AND DISMISS THE INSTANT APPEALS ACCORDINGLY. 3. THESE T WO REVENUE S APPEALS ARE DISMISSED AS HAVING LOW TAX EFFECT. ORDER PR ONOUNCED IN THE OPEN C OURT ON 01 - 01 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 01 / 01 /201 6 AK I.T.A NO S . 2363 & 2364 /AHD/20 10 A.Y. 2006 - 07 & 200 7 - 08 PAGE NO ITO VS. KANTA NIRAJ TAPARIA 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,