The ITO, Ward-11(2), Ahmedabad V. Shri Rakeshkumar Mahendrabhai Shah, Ahmedabad

ITA 311/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94219 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 02-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KRUNALI JAIN
• 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.311/AHD/2012 /BLOCK ASSTT. YEAR: 2008-2009 ITO, WARD - 11(2) AHMEDABAD. VS SHRI RAKESHKUMAR MAHENDRABHAI SHAH, 28, SUDEVI PARK SOCIETY NR. P.T.COLLEGE, PALDI, AHMEDABAD 380 007. PAN : ANVPS 8148 M %& / (APPELLANT) '( %& / (RESPONDENT) ASSESSEE BY : MS.KRUNALI JAIN REVENUE BY : SHRI PRAVEEN KUMAR, SR.DR / DATE OF HEARING : 05/08/2015 / DATE OF PRONOUNCEMENT: 07/08/2015 )*/ 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)-XVI, AHMEDABAD DATED 04.11.2011 PASSED FO R ASSTT.YEAR 2008-09. 2. THE ADJOURNMENT APPLICATION FILED BY THE LD.COUN SEL FOR THE ASSESSEE IS REJECTED. 3. AT THE OUTSET, WE NOTICED THAT TOTAL ADDITION DI SPUTED BY THE REVENUE IN THE PRESENT APPEAL IS OF RS.9,63,475/-. THE TAX EFFECT ON THIS ADDITION WOULD COME OUT TO RS.2,89,043/-, WHIC H IS BELOW THE STATUTORY LIMIT PRESCRIBED BY THE CBDT FOR FILING O F THE APPEAL BEFORE THE ITAT, AND THEREFORE, THE APPEAL OF THE REVENUE IS N OT MAINTAINABLE. ITA NO.311/AHD/2012 2 THE LEARNED DR HAS NOT DISPUTED THE INSTRUCTIONS IS SUED BY THE CBDT FROM TIME TO TIME, PRESCRIBING THE MONETARY LIMIT F OR FILING OF APPEAL BEFORE THE TRIBUNAL. 4. ON DUE CONSIDERATION OF THE FACTS, WE ARE OF THE VIEW THAT THE CBDT HAD ISSUED INSTRUCTION BEARING NO. 3/2011 [F. NO. 279/MISC. 142/2007-ITJ], DATED 9-2-2011 VIDE WHICH IT HAS BEE N PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF CIT(A)S ORDER IS BELOW RS.3 LAKHS, THEN THAT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL I N FURTHER APPEAL. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTION S WILL NOT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR ADDITION WAS MADE ON SOME AUDIT OBJECTIONS ETC. WE FIND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLAUSE, THE TAX IS LESS THAN RS.3 LAKHS, AND THEREFORE, THE PRESENT AP PEAL IS NOT MAINTAINABLE. 5. IN THE RESULT OF THE APPEAL OF THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 7 TH AUGUST, 2015 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER