DCIT, Chandigarh V. M/s Parul Chemicals Ltd., Chandigarh

ITA 258/CHANDI/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1553 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-08-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 13-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Question of law; Tax effect
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 258/CHD/2015 ASSESSMENT YEAR: 2005-06 THE DCIT, VS M/S PARUL CHEMICALS LTD., CIRCLE 4(1), B-TOWER, 8 TH FLOOR, CHANDIGARH. ALKAPURI ARCADE, R.C.DUTT ROAD, VADODARA. (NOW MERGED WITH M/S PUNJAB CHEMICALS & CROP PROTECTION LTD., SCO 417-418, SECTOR 35C, CHANDIGARH. PAN: AABCP2713P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : NONE DATE OF HEARING : 31.08.2015 DATE OF PRONOUNCEMENT : 02.09.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY REVENUE IS DIRECTED AGAINST THE ORDE R OF LD. CIT(APPEALS)-II VADODARA DATED 29.12.2014 FO R ASSESSMENT YEAR 2005-06, CHALLENGING THE DELETION O F ADDITION OF RS. 11,50,113/- ON ACCOUNT OF DISALLOWA NCE UNDER SECTION 14A OF THE INCOME TAX ACT. THE LD. CIT(APPEALS) FOLLOWING THE ORDER IN THE CASE OF THE ASSESSEE FOR EARLIER YEARS DELETED THE ABOVE ADDITI ON. 2 2. THE DEPARTMENTAL APPEAL IS FILED IN THE OFFICE O F THE TRIBUNAL ON 13.03.2015. IT IS ADMITTED FACT THAT I N THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS BELOW RS. 4 LACS. ACCORDING TO THE INSTRUCTION NO. 5 OF 2014 DATED 10.07.2014 ISSUED BY CBDT, DEPARTMENTAL APPEAL WOUL D NOT BE FILED BEFORE THE TRIBUNAL IN CASE THE TAX EF FECT DOES NOT EXCEED RS. 4 LACS. NO QUESTION OF LAW ARISES I N THE DEPARTMENTAL APPEAL AND NO STATUTORY PROVISIONS HAV E BEEN CHALLENGED. THE LD. CIT(APPEALS) DECIDED THE APPEAL OF ASSESSEE ON THE BASIS OF THE EARLIER YEARS ORDE RS. 3. SINCE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS B ELOW RS. 4 LACS, THEREFORE, DEPARTMENTAL APPEAL IS FILED IN CONTRAVENTION OF THE ABOVE CBDT INSTRUCTION AND AS SUCH, SAME IS NOT MAINTAINABLE AND IS LIABLE TO BE DISMIS SED. WE, THEREFORE, DISMISS THE DEPARTMENTAL APPEAL. 4. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND SEPT,2015. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND SEPT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH