The ITO, Ward-6(2), Ahmedabad V. Shri Atreshwar Rice Mill, Ahmedabad

ITA 27/AHD/2011

• Counselvise Citation: 2720514 RSA 2011
• Duration Of Justice: 1 year(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: 2006-2007
• Appeal Filed On: 05-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MATHIVANAN
• Assessee Lawyers: A C SHAH
• Keywords: Depreciation; Additional depreciation

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.27/AHD/2011 [ASSTT.YEAR : 2006-2007] ITO, WARD-6(1) AHMEDABAD. /VS. M/S.ATRESHWAR RICE MILL AADRODA ROAD BAVLA, AHMEDABAD. PAN : AAGFA 1481 P ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) + 1 2 &/ REVENUE BY : SHRI M. MATHIVANAN 45 1 2 &/ ASSESSEE BY : SHRI A.C. SHAH 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 2006-2007 IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), AHMEDABAD. 2. THE GROUNDS RAISED IN THIS APPEAL READ AS UNDER: 1. THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.5,12,359/- MADE ON A CCOUNT OF DISALLOWANCE OF ADDITIONAL DEPRECIATION 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD.CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE AO. 3. AT THE OUTSET, A QUERY WAS RAISED BY THE BENCH A S TO THE MAINTAINABILITY OF THE APPEAL IN VIEW OF THE VARIOU S INSTRUCTIONS OF THE CBDT RESTRICTING THE FILING OF APPEALS BEFORE THE A PPELLATE TRIBUNAL. THE ITA NO.27/AHD/2011 -2- LEARNED DR COULD NOT CONTROVERT TO THE CIRCULARS IS SUED BY THE CBDT FROM TIME TO TIME. 4. AFTER HAVING HEARD THE LEARNED DR CONSIDERING TH E CBDT CIRCULARS ON THIS ISSUE, WE FIND THAT ITAT IS TAKING CONSISTE NT VIEW ON THE ISSUE OF ADMISSIBILITY 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 2 003 DATED 17-70- 2003, NO.19 OF 2003 DATED 23-12-2003, NO.5/2004 DAT ED 27-5-2004, NO.2/2005 DATED 24-10-2005 AND NO.5/2007 DATED 16-7 -2007, INSTRUCTION NO.F.NO.279/MISC.142/2007-IT DATED 15-5-2008 AND IN STRUCTION NO.3/2011 [F.NO.279/MISC.142/2007-ITJ] DATED 9-2-20 11 WHEREIN MONETARY LIMITS FOR FILING DEPARTMENTAL APPEALS (IN COME-TAX MATTERS) AND OTHER CONDITIONS WERE SPECIFIED, RESTRICTING FILING APPEALS BEFORE APPELLATE TRIBUNAL. WE THEREFORE HOLD THAT THE PRE SENT 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