I.T.O.-1(1), Gwalior V. Sh. Pyare Lal Gabra, Gwalior

ITA 298/AGR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60194 (ITAT-AGRA)
• Duration Of Justice: 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-07-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 05-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: ASHOK VIJAYWARGIYA
• Keywords: Audit objection; Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(SMC) BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 272 & 298/AGRA/2012 ASST. YEAR : 2004-05 & 2006-07 INCOME-TAX OFFICER, VS. SHRI PYARE LAL GABRA, 1(1), GWALIOR. PROP. M/S. GABRA MARKETING, KAMPOO ROAD, GWALIOR. (PAN: AJDPG 3745 N) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA, JR. D.R. RESPONDENT BY : SHRI ASHOK VIJAYWARGIYA, C.A. DATE OF HEARING : 23.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 23.07.2012 ORDER BOTH THE APPEALS BY THE REVENUE ARE DIRECTED AGAINS T DIFFERENT ORDERS OF LD. CIT(A), GWALIOR DATED 22.03.2012 AND 23.04.2012 FOR THE ASSESSMENT YEARS 2004- 05 AND 2006-07, CHALLENGING THE DELETION OF ADDITIO N OF RS.3,49,510/- MADE BY THE AO BY ESTIMATING THE NET PROFIT AND IN DELETING THE ADDITION OF RS.1,17,928/- OUT OF TOTAL ADDITION OF RS.1,36,700/- ON ACCOUNT OF SUPPR ESSED PROFIT. 2. BOTH THE DEPARTMENTAL APPEALS ARE FILED IN THE O FFICE OF THE TRIBUNAL ON 15.06.2012 AND 05.07.2012. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET ITA NO. 272 & 298/AGRA/2012 2 SUBMITTED THAT THE TAX EFFECT IS BELOW RS.3,00,000/ - IN BOTH THE APPEALS. THEREFORE, BOTH THE APPEALS ARE NOT MAINTAINABLE. THE LD. DR D ID NOT DISPUTE THIS FACT. 3. CBDT INSTRUCTION NO. 03 OF 2011 DATED 09.02.2011 HAS PRESCRIBED THAT THE DEPARTMENTAL APPEAL SHALL NOT BE FILED BEFORE THE T RIBUNAL WHERE THE TAX EFFECT DOES NOT EXCEED RS.3,00,000/-. THUS, BOTH THE DEPARTMENT AL APPEALS ARE FILED IN CONTRAVENTION OF ABOVE CIRCULAR, WHICH IS APPLICABL E TO THE PRESENT APPEALS, WHICH ARE FILED AFTER THE ABOVE CIRCULAR WAS ISSUED ON 09 .02.2011. NO QUESTION OF LAW OR ANY AUDIT OBJECTION ARISES IN THE DEPARTMENTAL APPE AL. THEREFORE, BOTH THE DEPARTMENTAL APPEALS ARE LIABLE TO BE DISMISSED. 4. IN THE RESULT, BOTH THE DEPARTMENTAL APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2012. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY