The ITO, Ward-2(2), Baroda V. Shri Roshanlal D. Bhalotia, Baroda

ITA 2950/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0541 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 12-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER. ITA NOS.2950 /AHD/2013 (ASSESSMENT YEAR:2005-06) THE INCOME-TAX OFFICER, WARD-2(2), 204, AAYAKAR BHAVAN, RACE COURSE CIRCLE, VADODARA - 390007 APPELLANT VS. SHRI ROSHANLAL D BHALOTIA PLOT NO.493, GIDC, MAKARPURA, BARODA - 390010 RESPONDENT PAN: ABYPB8891K /BY REVENUE : SHRI PRASOON KABRA, SR. D.R. / BY ASSESSEE : SHRI NIRANJAN M. VAIDYA, A.R. /DATE OF HEARING : 15.09.2016 /DATE OF PRONOUNCEMENT : 28.09.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS REVENUES APPEAL FOR A.Y. 2005-06, ARISES FROM ORDER OF THE CIT(A)-II, BARODA, DATED 24.10.2013 IN APPEAL NO. CAB/II-180/12-13, IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 254 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE REVENUES SOLE SUBSTANTIVE GROUND IS AS UNDE R: ITA NO.2950/AHD/2013 (ITO VS SHRI ROSHANLAL D BHALO TIA) A.Y. 2005-06 - 2 - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, LD. CIT(APPEALS) ERRED IN ALLOWING TRANSPORTATION CHARGES OF RS.23,6 6,150/- WHICH WERE DISALLOWED BY ASSESSING OFFICER U/S.40(A)(IA) DUE TO FAILURE OF T DS DEDUCTION BY THE ASSESSEE. THE LD. CIT(APPEALS) ALLOWED THE TRANSPORTATION CHARGES , WITHOUT APPRECIATION THE FACT THAT AFTER GIVING UMPTEEN OPPORTUNITIES ASSESSEE FA ILED TO PRODUCE ANY DOCUMENTARY EVIDENCE WHICH MAY SUBSTANTIATE HIS CLAIM. 3. THERE IS NO DISPUTE THAT THE NET TAX EFFECT IN T HE INSTANT APPEAL IS LESS THAN RS.10 LACS. WE FIND THAT THE CENTRAL BOARD OF DIRE CT TAXES; HEREAFTER THE BOARD HAS ISSUED THE CIRCULAR NO. 21/2015 DATED 1 0.12.2015 CLEARLY ENVISAGING THEREIN THAT DEPARTMENTS PENDING APPEALS BEFORE TH E TRIBUNAL/HIGH COURTS ARE TO BE WITHDRAWN/NOT PRESSED AS PER THE ABOVE STATED CI RCULAR. THE SAME HAS BEEN DECLARED TO BE HAVING RETROSPECTIVE EFFECT IN OTHER WORDS. WE TAKE INTO CONSIDERATION THE ABOVE STATED BOARDS CIRCULAR AND DISMISS THE INSTANT APPEAL ACCORDINGLY. 4. THIS REVENUES APPEAL IS DISMISSED AS HAVING LOW TAX EFFECT. [PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF SEPTEMBER, 2016.] SD/- SD/- (MANISH BORAD) (S. S . GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/09/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0