The ITO, Ward-11(4), Ahmedabad V. Shri Arunkumar Kailashchandra Mansinghka, Ahmedabad

ITA 367/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9909 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Corroborative evidences; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER) ITA NO: 367/AHD/2012 (ASSESSMENT YEAR: 2008-09) INCOME TAX OFFICER, WARD- 11(4), AHMEDABAD V/S SHRI ARUNKUMAR KAILASHCHANDRA MANSINGKA, C-101, GHANTAKARNA MAHAVIR MARKET, SARANGPUR, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AJDPM4859P APPELLANT BY : SHRI KEYUR PATEL, SR. D.R. RESPONDENT BY : NONE ( )/ ORDER DATE OF HEARING : 16-12-2015 DATE OF PRONOUNCEMENT : 01-01-2016 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THIS APPEAL FILED BY THE REVENUE IS AGAINST THE ORD ER OF CIT(A)-XVI, AHMEDABAD DATED 18.11.2011 FOR A.Y. 2008-09. ITA NO367/AH D/2012 . A.Y. 2008-09 2 2. THE GROUNDS RAISED BY THE REVENUE IN THE PRESENT AP PEAL READS AS UNDER:- 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DEL ETING THE ADDITION OF RS. 19,87,662/- MADE ON ACCOUNT OF COMMISSION EXPEN SES WITHOUT APPRECIATING THE FACT THAT ADDITION WAS MADE FOR WA NT OF SUPPORTING EVIDENCE NECESSITATING PAYMENT OF HUGE AMOUNT AS CO MMISSION TO PERSONS WHO ARE CLOSE RELATIVE OF THE ASSESSEE AND THE SERVICES RENDERED BY THE SO CALLED COMMISSION AGENTS AT RAJASTHAN WHE RE BUSINESS OF THE ASSESSEE IS CARRIED OUT AT AHMEDABAD 3. BEFORE US, LD. D.R. FILED ADJOURNMENT APPLICATION W HICH WAS REJECTED BECAUSE ON PERUSING THE GROUNDS OF APPEAL RAISED BY THE REVENUE, WE FIND THAT REVENUE IS AGGRIEVED BY DELETION OF ADDITION O F RS. 19,87,662/-, THE TAX EFFECT OF WHICH IS BELOW RS. 10 LACS AND AS PER THE ANNOUNCEMENT OF CENTRAL BOARD OF DIRECT TAXES (CBDT) DATED 10.12.2015 (CIRC ULAR NO. 21 OF 2015) NO DEPARTMENT APPEALS ARE TO BE FILED AGAINST RELIE F GIVEN BY LD. CIT(A) BEFORE THE INCOME TAX TRIBUNAL UNLESS THE TAX EFFEC T, EXCLUDING INTEREST, EXCEEDS RS. 10 LACS AND IT FURTHER STATES THAT THE INSTRUCTIONS WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS. IN THE PRES ENT CASE SINCE IT IS AN UNDISPUTED FACT THAT THE TAX EFFECT INVOLVED IS LES S THAN RS. 10 LACS, WE ARE OF THE VIEW THAT THE INSTRUCTIONS OF THE AFORESAID CBD T CIRCULAR WOULD BE APPLICABLE TO THE PRESENT APPEAL OF THE DEPARTMENT AND THEREFORE THE PRESENT APPEAL IS NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EF FECT. IN SUCH CIRCUMSTANCES, WE DISMISS THE APPEAL WITHOUT EXPRES SING ANY OPINION ON MERITS OF THE CASE. ITA NO367/AH D/2012 . A.Y. 2008-09 3 4. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 01- 01 - 201 6. SD/- SD/- (S.S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD