The Jt.CIT.,(OSD)Circle-7, Baroda V. Shri Jagdish K.Thakkar, Baroda

ITA 293/AHD/2012

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9713 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-07-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 01-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: P B PARMAR
• Keywords: Audit objection; Tax effect

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ ITA NO.293/AHD/2012 /BLOCK ASSTT. YEAR: 2003-2004 THE JCIT (OSD), CIR.7 BARODA. VS SHRI JAGDISH K. THAKKAR D-221/222, KASHIVISHWESHAR TOWNSHIP, OPP: BANK OF BARODA JETALPUR ROAD, BARODA. PAN : ABAPT 0112 F %& / (APPELLANT) '( %& / (RESPONDENT) REVENUE BY : SHRI D.C. MISHRA, SR.DR ASSESSEE BY : SHRI P.B. PARMAR / DATE OF HEARING : 15/07/2015 / DATE OF PRONOUNCEMENT: 15/07/2015 )*/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORD ER OF THE LD.CIT(A)-VI, BARODA DATED 14.11.2011 PASSED FOR AS STT.YEAR 2003-04. 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET SUBMITTED THAT TOTAL ADDITION DISPUTED BY THE REVENUE IN THE PRESENT APPEAL IS OF RS.5,06,069/-. THE TAX ON THIS ADDITION WOULD COME OUT TO RS.1,51,821/-. THEREFORE, THE APPEAL OF THE REVENU E IS NOT MAINTAINABLE. HE PLACED ON RECORD COMPUTATION OF T AX EFFECT. THE LEARNED DR WAS UNABLE TO CONTROVERT THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES OF THE CASE, WE ARE OF THE VIEW THAT THE CBDT HAD ISSUED INSTRUC TION BEARING NO. ITA NO.293/AHD/2012 2 3/2011 [F. NO. 279/MISC. 142/2007-ITJ], DATED 9-2-2 011 VIDE WHICH IT HAS BEEN PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF CIT(A)S ORDER IS BELOW RS.3 LAKHS, THEN THAT ORDER WOULD NOT BE CHAL LENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR ADDITION WAS MADE ON S OME AUDIT OBJECTIONS ETC. WE FIND THAT THE PRESENT CASE WHIC H DOES NOT FALL WITHIN THE EXEMPTION CLAUSE, THE TAX IS LESS THAN RS.3 LAK HS, AND THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE. 4. IN THE RESULT OF THE APPEAL OF THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 15 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 15/07/2015