The Assistant Commr. of Income Tax, Circle-3, JAMNAGAR V. Technomaint Contractors Ltd., JAMNAGAR

ITA 291/RJT/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6824 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAMITA KHURANA
• Assessee Lawyers: KAMLESH RATHOD
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI, MANISH BORAD, ACCOUNTANT MEMBER ./ I.T.A. NO.291/RJT/2016 ( / ASSESSMENT YEAR : 2012-13) ACIT, CIRCLE 3, JAMNAGAR. / VS. TECHNOMAINT CONTRACTORS LTD. C/O. RAJDHANI RESTAURANT AND MOTEL, MOTI KHAVDI, CAPITAL POINT -6, JAMNAGAR. ./ ./ PAN/GIR NO. : AABCT 7950 N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. NAMITA KHURANA, SR.D.R. / RESPONDENT BY : SHRI KAMLESH RATHOD, A.R. / DATE OF HEARING 19/12/2017 !'# / DATE OF PRONOUNCEMENT 19/12/2017 $% / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-JAMNAGAR, DATED 16/05/2016 FOR THE ASSESSMENT YEAR (AY) 2012-13. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE REVENUE NEEDS TO BE DISMISSED ON ACCO UNT OF LOW TAX EFFECT. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY ADMI TTED THAT THE TAX EFFECT IS LESS THAN THE LIMIT OF RS.10 LACS PRESCRIBED IN THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015. ITA NO.291/RJT/ 2016 ACIT VS. TECHNOMAINT CONTRACTORS LTD. ASST.YEAR 2012-13 - 2 - 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE FIND THAT PRIMA-FACIE THIS APPEAL OF THE REVENUE IS 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 LACS, THEN TH AT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EXCEPTIONS 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 PRESEN T CASE DOES NOT FALL WITHIN THE EXCEPTION CLAUSE AND THE TAX IS LESS THA N RS.10 LACS. THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE AND HENCE DI SMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/12/2017 SD/- SD/- ( MAHAVIR PRASAD ) ( MANISH BORAD ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19/12/2017 PRITI YADAV, SR. PS ITA NO.291/RJT/ 2016 ACIT VS. TECHNOMAINT CONTRACTORS LTD. ASST.YEAR 2012-13 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-JAMNAGAR. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY // / !'# ( DY./ASSTT.REGISTRAR) #$ %, / ITAT, AHMEDABAD 1. DATE OF DICTATION 19/12/2017. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19/12/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER