The ACIT, Circle-5, Ahmedabad V. Piruz A. Khambhatta, Ahmedabad

ITA 2496/AHD/2012

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2397 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SL NOS; DINESH SINGH SR DR S SL
• Keywords: Audit objection; Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .. , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER SL. NO(S) ITA NO(S) ASSESSMENT YEAR(S) APPEAL(S) BY - APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. 2495/AHD/2012 200 6 - 0 7 ACIT (OSD) CIRCLE-9 AHMEDABAD SHRI PURSHOTTAM PRABHUDAS PATEL 54, RACHNA SOCIETY NR.JODHPUR 4 RASTA SATELLITE ROAD AHMEDABAD PAN: AGXPP 1574 B 2. 2496 /AHD/201 2 2008 - 09 ACIT CIRCLE-5 AHMEDABAD PIRUZ A.KHAMBHATTA B/H. ELLISBRIDGE GYMKHANA ELLISBRIDGE AHMEDABAD-380 006 PAN:ABMPK 6324 N 3. 2502 /AHD/201 2 2008 - 09 ITO WARD-9(2) AHMEDABAD SHRI GHANSHYAMBHAI C.BHALAGAMA PROP. OF DARSHAN CONSTRUCTION A-8, DEEPMALA BUNGLOWS NR.CADILA BRIDGE AHMEDABAD-380 050 PAN: AIJPB 8353 L REVENUE BY : SL.NOS.1,2 & 3 SHRI DINESH SINGH, SR.DR ASSESSEE(S) BY : SL NO.1 - SHRI P.M. MEHTA , AR SL.NO.2 SHRI P.F. JAIN, AR SL.NO.3 NONE- ! / DATE OF HEARING 01/03/2016 '#$% ! / DATE OF PRONOUNCEMENT 01/03/2016 ITA NO.2495,2496 & 2502 /AHD/ 2012 (BY THREE ASSESSEES) AYS 2006-07, 2008-09 & 2008-09 RESPECTIVELY - 2 - / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THESE THREE APPEALS BY THE REVENUE IN THE CASES OF DIFFERENT THREE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-XV/XI/XV, AH MEDABAD [CIT(A) IN SHORT] DATED 02/08/2012, 14/08/2012 A ND 09/08/2012 RESPECTIVELY. SINCE COMMON GROUNDS ARE INVOLVED IN ALL THESE APPEALS, THESE ARE BEING DISPOSED OF BY THIS CONSOLIDATED OR DER FOR THE SAKE OF CONVENIENCE. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSING OFFICER (AO IN SHORT) HAS ASSESSED THE TOTAL INCOME FOR AY 2006-07 AT RS. 1,17,86,630/- (IN THE CASE OF SHRI PURSHOTTAM PRABHUDAS PATEL), FOR AY 20 08-09 AT RS.23,77,610/- (IN THE CASE OF PIRUZ A.KHAMBHATTA) AND FOR AY 2008-09 AT RS.20,72,820/- (IN THE CASE OF SHRI GHANSHYAMBHA I C.BHALAGAMA). 2.1. NONE APPEARED ON BEHALF OF RESPONDENT-ASSESS EE IN THE CASE OF SHRI GHANSHYAMBHAI C.BHALAGAMA. IN OTHER TWO CASES; VIZ . SHRI PURSHOTTAM PRABHUDAS PATEL AND PIRUZ A.KHAMBHATTA, THE LD.COUN SEL(S) FOR THE ASSESSEE(S) SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE REVENUES APPEALS ARE LOWER THAN THE PRESCRIBED LIMIT AS PER CENTRAL BOARD OF DIRECT TAXES CIRCULAR NO. 21/2015 IN F.NO.279/MISC. 142/20 07-ITJ (PT) DATED ITA NO.2495,2496 & 2502 /AHD/ 2012 (BY THREE ASSESSEES) AYS 2006-07, 2008-09 & 2008-09 RESPECTIVELY - 3 - 10TH DECEMBER 2015, THE REVISED LIMIT FOR PREFERRIN G REVENUE'S APPEALS IS RS.10 LACS. 2.2. THE LD.SR.DEPARTMENTAL REPRESENTATIVE COULD NO T CONTROVERT THE AFORESAID SUBMISSIONS OF THE LD. COUNSEL(S) FOR THE ASSESSEE(S) AND THE LD.SR.DR HAS FAIRLY CONCEDED THE FACTUM OF THE TAX EFFECT BEING LESS THAN RS.10 LACS. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL PLACED BEFORE US. WE FIND THAT THE PRESENT APPEALS OF THE REVENUE ARE NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 21/2015 I N F.NO.279/MISC. 142/2007-ITJ (PT) DATED 10TH DECEMBER 2015, VIDE WH ICH IT HAS BEEN PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF THE CO MMISSIONER OF INCOME- TAX (APPEALS)S ORDER IS BELOW RS. 10 LAKHS, THEN T HAT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIO NS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLIC ABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR AD DITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UN DISCLOSED FOREIGN ASSETS/BANK ACCOUNTS, ETC. WE FIND THAT THE PRES ENT CASES DO NOT FALL WITHIN THE EXEMPTION CLAUSE AND THE TAX EFFECT IS L ESS THAN RS. 10 LAKHS. THEREFORE, THE PRESENT APPEALS ARE NOT MAINTAINABLE AND, HENCE, DISMISSED. ITA NO.2495,2496 & 2502 /AHD/ 2012 (BY THREE ASSESSEES) AYS 2006-07, 2008-09 & 2008-09 RESPECTIVELY - 4 - 4. IN THE RESULT, ALL THE THREE APPEALS, I.E. ITA N O.2495/AHD/2012 FOR AY 2006-07, ITA NO.2496/AHD/2012 FOR AY 2008-09 & I TA NO.2502/AHD/2012 FOR AY 2008-09 RESPECTIVELY FILED BY THE REVENUE ARE DISMISSED . 5. IN THE RESULT, ALL THE THREE APPEALS OF THE REVE NUE ARE DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE COURT ON 01/03/2016 THE .DAY OF MARCH, 2016 AT AHMEDABAD. SD/- SD/- (.. ) ( ) ( N.K. BILLAIYA) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 01/ 03 /2016 +!.., .../ T.C. NAIR, SR. PS !'#'$ / COPY OF THE ORDER FORWARDED TO : 1. ,- ./ / THE APPELLANT 2. 01./ / THE RESPONDENT. 3. 2234 5 / CONCERNED CIT 4. 5 ( ,- ) / THE CIT(A)-XV/XI, AHMEDABAD 5. 67 034 , ,- ! ,34% , , / DR, ITAT, AHMEDABAD 6. 79: ; / GUARD FILE. / BY ORDER, 16- 0 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD