ITO, Ropar V. Sh. Nand Ji Mishra, Contractor, Ropar

ITA 384/CHANDI/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2440 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS RAJINDER KAUR
• Keywords: Depreciation; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT & MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 384/CHD/2014 ASSESSMENT YEAR: 2010-11 THE ITO, VS. SH. NAND JI MISHRA, CONTRACTOR WARD 2(2), MOHALLA GUGGA MARI ROPAR ROPAR PAN NO. AIMPM6159L (APPELLANT) (RESPONDENT) APPELLANT BY : MRS RAJINDER KAUR RESPONDENT BY : SH. TEJ MOHAN SINGH DATE OF HEARING : 15.12.2015 DATE OF PRONOUNCEMENT : 07/01/2016 ORDER PER ANNAPURNA MEHROTRA, AM THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF CIT(A)-, CHANDIGARH DATED 31.01.2014 RELATING TO AS SESSMENT YEAR 2010-11. 2. IN THIS APPEAL THE REVENUE HAS RAISED THE FOLLOW ING GROUNDS:- 1. THE ORDER OF THE LEARNED CIT(A) IS ERRONEOUS & C ONTRARY TO FACTS & LAW. 2. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITIONS MADE BY THE AO ON ACCOUNT OF LABOUR CHARGES. 2 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE THE LD. CIT(A) HAS ERRED IN DELETING THE DISALLOWANCE O F DEPRECIATION ON JCB MACHINE DESPITE THE FACT THAT IT IS NOT A HEAVY MOTOR VEHICLE AND FURTHER RATIO OF JUDGMENT OF HONBLE P&H HIGH C OURT IN THE CASE OF SH. RAKESH JAIN 350 ITR 230 IS NOT APPLICABLE. 4. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE CASE THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITIONS MADE BY THE AO ON ACCOUNT OF DIFFERENCE OF RS. 4,60,000/- IN THE ACCO UNT OF M/S VISHESH KUMAR CONTRACTORS. 3. WE HAVE HEARD LD. DR. IT IS OBSERVED THAT IN TH IS CASE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 10 LAKHS. THUS, IN VIEW OF CIRCULAR NO. 21/2015 DATED 10.12.2015, F.NO . 279/MISC.142/2007-ITJ(PT), GOVERNMENT. OF INDIA, MI NISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF DIRECT TAXE S, THE INSTANT APPEAL DESERVES TO BE TREATED AS WITHDRAWN / NOT PR ESSED. VIDE PARA 10 OF THE ABOVE INSTRUCTIONS, THE CBDT HAS CLA RIFIED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO BE FILED HENCEFORTH IN ITAT. THE CBDT HAS FURTH ER CLARIFIED THAT THE PENDING APPEALS BEFORE THE TRIBUNAL BELOW THE SPECI FIED TAX LIMITS I.E. RS. 10 LAKHS MAY BE WITHDRAWN / NOT PRESSED BY THE REVENUE. IT IS ALSO OBSERVED THAT THE ISSUES INVOLVED IN THIS APPE AL ARE NOT COVERED BY PARA 8 OF THE ABOVE INSTRUCTIONS. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS TREATED AS WITHDRAWN / NOT PRESSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/2016 SD/- SD/- (H.L. KARWA) (ANNAPURNA MEHROTRA) VICE PRESIDENT ACCOUNTANT MEMBER DATED 07/01/2016 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR