A.C.I.T.. 3(1), RAIPUR (CG) V. M/S HORA TRANSPORT CO.P.LTD., RAIPUR (CG)

ITA 384/BIL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8994 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R B DOSHI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH , RAIPUR BEFORE : SHRI N.S.SAINI, A M & SHRI PAV AN KUMAR GADALE, J M ITA NO. 384 / RPR /20 1 4 (ASSESSMENT YEAR : 20 1 0 - 20 1 1 ) A CIT - 3 (1), RAIPUR(CG) V S HORA TRANSPORT CO.P. LTD. BILASPUR ROAD, RAIPUR (CG) P AN NO. : A AAC H 7540 K (APPELLANT ) .. TSEDNEPSER REVENUE BY : SHRI AJIT KUMAR LASKAR , DR ASSESSEE BY : SHRI R.B.DOSHI , AR DATE OF HEARING : 1 7 / 01 /201 8 DATE OF PRONOUNCEMENT 18 / 01 /201 8 / O R D E R PER SHRI N.S.SAINI , A M : TH IS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A ), RAIPUR , DATED 31.10.2014 FOR THE ASSESSMENT YEAR 20 1 0 - 201 1 . 2. THE REVENUE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL : - A. 'WHETHER IN LAW A ND ON FACTS & CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) HAS ERRED IN DELETING THE ADDITION U/S.43B OF RS.21,90,825/ - MADE BY THE A.O. AS THE SERVICE TAX REMAINED OUTSTANDING?' B. 'WHETHER IN LAW AND ON FACTS & CIRCUMSTANCES OF THE CASE, THE LEARNED C IT(A) HAS ERRED IN DELETING THE DISALLOWANCE U/S. 40(A)(IA) OF THE IT ACT, 1961 OF EXPENSES OF RS.7,65,730/ - TOWARDS TO TML AS THE ASSESSEE FAILED TO DEDUCT TDS?' C. 'THE ORDER OF THE LD. CIT (A) IS ERRONEOUS BOTH IN LAW AND ON FACTS?' D. 'ANY OTHER GR OUND THAT MAY BE ADDUCED AT THE TIME OF HEARING?' 3. AT THE OUTSET, THE AR OF THE ASSESSEE SUBMITTED THAT THE RELIEF GRANTED BY THE CIT(A) IN THIS APPEAL IS RS.29,56,555/ - AND THE TAX EFFECT OF WHICH IS RS.9,75,000/ - , THEREFORE, IN VIEW OF THE CBDT CIRCUL AR NO.21/2015, DATED 10 TH DECEMBER, 2015, APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND, HENCE, LIABLE TO BE DISMISSED. 4. ON THE OTHER HAND, LD.DR FOR THE REVENUE AGREED WITH THE SUBMISSION OF LD.AR OF THE ASSESSEE. ITA NO. 3 84 /RPR/201 4 2 5. WE FIND THAT THE CBDT IN CIRCU LAR NO.21/2015, DATED 10 TH DECEMBER, 2015, HAS STATED THAT, AS A MEASURE FOR REDUCING LITIGATION, IT WAS INCREASING THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE ITAT AND HIGH COURTS AND SLP BEFORE THE SUPREME COURT. THE SAID LIMIT FOR NOT FILING APPEAL TO THE TRIBUNAL WAS FIXED AT RS.10 LAKHS. THE CBDT HAS FURTHER STATED THAT THE SAID INSTRUCTION SHALL APPLY RETROSPECTIVELY TO PENDING APPEALS AND THAT ALL APPEALS BELOW THE SPECIFIED TAX LIMITS SHOULD BE WITHDRAWN/NOT PRESSED. HOWEV ER, APPEALS BEFORE THE SUPREME COURT ARE TO BE GOVERNED BY THE LIMITS OPERATIVE AT THE TIME THAT THE APPEAL WAS FILED. THE SAID CIRCULAR OF THE CBDT IS BINDING ON THE OFFICERS OF INCOME TAX DEPARTMENT. IN VIEW OF THIS, WE HOLD THAT THE PRESENT APPEAL OF TH E REVENUE BEFORE THE TRIBUNAL IS NOT MAINTAINABLE AND, HENCE, WE DISMISS THE SAME IN LIMINE . 6 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON T HURSDAY , THE 18 TH DAY OF JANUARY, 2018 AT RAIPUR. SD/ - ( PAVAN KUMAR GADALE ) SD/ - (N. S. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER RAIPUR ; DATED 18 / 01/2018 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) INCOME TAX APPELLATE TRIBUNAL, RAIPUR 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , RAIPUR / DR, ITAT, RAIPUR 6. / GUARD FILE. //TRUE COPY//