The DCIT, Circle-1(2), Baroda V. Shri Pushpaksingh D. Chavan, Baroda

ITA 2767/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8027 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 01-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA NO.2767/AHD/2015 / ASSTT. YEAR: 2012-2013 DCIT, CIR.1(2) BARODA. VS. SHRI PUSHPAKSINGH D. CHAVAN A-202, ISCON HEIGHTS A. TOWER OPP: GEB TAINING CENTRE GOTRI ROAD, BARODA 390023. PAN : ABIPC 0606 K / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI MUDIT NAGPAL, SR.DR ASSESSEE BY : NONE ! / DATE OF HEARING : 04/12/2017 '#$ ! / DATE OF PRONOUNCEMENT: 04 /12/2017 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: REVENUE IS IN APPEAL AGAINST THE ORDER OF LD.CIT(A) 5, BARODA DATED 15.6.2015 PASSED FOR THE ASSTT.YEAR 201 2-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. THEREFORE, WE PROCEED TO DECIDE THE APPEA L EX PARTE QUA THE ASSESSEE, AFTER HEARING THE LD.DR AND CONSIDERI NG THE MATERIAL AVAILABLE ON RECORD. ITA NO.2767/AHD/2015 2 3. THE REVENUE IS AGGRIEVED BY THE ACTION OF THE LD .CIT(A) IN ALLOWING CLAIM OF THE ASSESSEE AS SET OUT IN THE GR OUNDS OF APPEAL. 4. WE NOTICED FROM GROUNDS OF APPEAL THAT THE REVEN UE HAS CHALLENGED TWO ADDITIONS VIZ. ADDITION OF CASH DEPO SITS U/S.68 OF RS.8,28,513/- AND ADDITION OF EXPENSES OF RS.19,16, 922/-, AND THEREFORE, TAX IMPLICATION ON THE IMPUGNED ADDITION S WOULD BE LESS THAN RS.10 LAKHS. IF THAT IS SO, APPEAL OF THE REV ENUE IS LIABLE TO BE REJECTED IN LIMINE IN VIEW OF RECENT CBDT RESTRICTING FILING OF APPEAL BY THE REVENUE WHERE TAX EFFECT IS BELOW RS. 10.00 LAKHS. WHEN WE CONFRONTED THIS POSITION TO THE LD.DR, HE D ID NOT CONTEST, RATHER LEFT TO THE TRIBUNAL TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. 5. WE HAVE HEARD LD.DR AND GONE THROUGH THE RECORD AND THE IMPUGNED ORDERS. WE FIND THAT APPEAL OF THE REVENU E, WHICH IS FILED ON 11.4.2014 IS HIT BY RECENT CBDT INSTRUCTION NO.21 OF 2015 DATED 10.12.2015 WHEREBY THE BOARD HAS PROHIBITED IT S SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL B EFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS TH AN RS.10 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RET ROSPECTIVE EFFECT, MEANING THEREBY, THESE INSTRUCTIONS ARE APP LICABLE ON PENDING APPEALS ALSO. IN THE PRESENT CASE, TAX EFF ECT INVOLVED IN THE PRESENT DISPUTED ADDITIONS IS LESS THAN RS.10 L AKHS. THEREFORE, THE PRESENT APPEAL DESERVES TO BE DISMISSED BEING T REATED TO BE FILED IN VIOLATION OF THE ABOVE CBDT INSTRUCTION. I T IS DISMISSED. 6. IT IS FURTHER OBSERVED THAT ON RE-VERIFICATION A T THE END OF THE AO, IT CAME TO THE NOTICE THAT TAX EFFECT IS MORE O R IT FALLS WITHIN ITA NO.2767/AHD/2015 3 THE AMBIT OF EXCEPTION PROVIDED IN THE INSTRUCTION, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHI N LIMITATION PRESCRIBED UNDER THE LAW. 8. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED DUE TO LOW TAX EFFECT. ORDER PRONOUNCED IN THE COURT ON 4 TH DECEMBER, 2017. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 04 /12/2017