The ITO, Ward-1(2)(1), Surat V. Shri Babubhai Nathudas Patel, Surat

ITA 3222/AHD/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2379 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 09-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Assessee Lawyers: P M MEHTA WITH SHRI G M THAKOR
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.3222/AHD/2015 ( / ASSTT YEAR : 2008-2009) ITO, WARD-1(2)(1) SURAT. VS. BABUBHAI NATHUDAS PATEL 3/139, PARSI SHERI NAVAPURA, SURAT. PAN : ADQPP 0301 A (APPELLANT) (RESPONDENT) / APPELLANT BY : SHRI R.P. MAURYA, DR / RESPONDENT BY : SHRI P.M. MEHTA WITH SHRI G.M. THAKOR / DATE OF HEARING 23-12-2015 / DATE OF PRONOUNCEMENT 18-01-2016 !' / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER THE REVENUE IS IN APPEAL BEFORE US AGAINST THE OR DER OF LD.COMMISSIONER INCOME-TAX (APPEALS)-II, SURAT DATE D 13.8.2015 PASSED FOR THE ASSTT.YEAR 2008-09. 2. THE GRIEVANCE OF THE REVENUE IS THAT THE LD.CIT( A) HAS ERRED IN DELETING THE PENALTY OF RS.5,15,345/- IMPOSED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT. ITA.NO.3222/AHD/2015 - 2 3. THIS APPEAL WAS PRESENTED ON 9.11.2015. ON 10.1 2.2015 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO.21/2015 PRO HIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL T O THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIR TUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRU CTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THERE BY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. IN THE PRE SENT CASE, PENALTY OF RS.5,15,345/- WAS IMPOSED BY THE AO ON AN INCOME OF RS.26,76,222/- CONFIRMED BY THE CIT(A). THE TAX EFFECT ON THIS INC OME WOULD BE LESS THAN RS.10 LAKHS. THE PRESENT APPEAL DESERVES TO B E DISMISSED BEING TREATED TO BE FILED IN VIOLATION OF CBDT INSTRUCTIO NS. THE CASE DOES NOT FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTIONS. IT IS FURTHER OBSERVED THAT SINCE, WHILE HEARING THE APPE AL, SUCH FACTORS WERE NOT CONSIDERED, THEREFORE, IN CASE, ON RE-VERIFICA TION AT THE END OF THE AO, IT CAME TO THE NOTICE THAT THE TAX EFFECT IS MO RE OR IT FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTION, TH EN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL O F THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN FOUR YEARS OF TH IS ORDER. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 18 TH JANUARY, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED, 18/01/2016