ACIT 1, Durg V. Shri Rajawant singh,

ITA 4/BIL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60045 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 07-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DARSHAN SINGH
• Assessee Lawyers: RAJESHWAR RAO
• Keywords: Tax effect; Documents seized

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BILASPUR BENC H BILASPUR BEFORE SHRI SHAILENDRA KUMAR YADAV (J.M) & SHRI R.K.PANDA(A.M) ITA NO.03/BLPR/11 TO ITA NO.07/BLPR/11 (ASSESSMENT YEARS 1999-2000 TO 2003-04) THE ASSISTANT COMMISSIONER OF INCOME TAX 1, 32/32, BUNGLOWS, BHILAI. (APPELLANT) VS. SHRI RAJWANT SINGH, C/O. DHILLON COMPLEX, SUPELA, BHILAI, DIST. DURG (M.P) PAN:AJAPS 5112L (RESPONDENT) APPELLANT BY : SHRI DARSHAN SINGH RESPONDENT BY : SHRI RAJESHWAR RAO DATE OF HEARING : 31/01 /2012 DATE OF PRONOUNCEMENT : 31/0 1/2012 ORDER PER BENCH, THESE APPEALS ARE FILED BY THE REVENUE AGAINST T HE COMMON ORDER OF CIT(A), RAIPUR (CG) DATED 01/10/2010 FOR THE ASSESS MENT YEARS 1999-2000 TO 2003-04. THE GROUND RAISED BY THE REVENUE IN ALL THESE APPEALS ARE IDENTICAL EXCEPT DIFFERENCE IN ASSES SMENT YEARS. THE GROUND RAISED BY THE REVENUE IN ITA NO.03/BLPR/11 READS AS UNDER. WHETHER THE CIT(A) WAS JUSTIFIED IN HOLDING THAT THE AO HAS NO JURISDICTION TO INITIATE THE PROCEEDINGS U/S. 153 O F THE I.T. ACT FOR A.Y 1999-2000, THEREBY DELETING THE ADDITIONS MADE BY T HE AO, WHEN THE PROCEEDINGS ARE INITIATED AND ADDITIONS WERE MADE C ONSIDERING THE DOCUMENTS SEIZED DURING THE SEARCH & SEIZURE OPERAT ION. 2. AT THE TIME OF HEARING BOTH THE PARTIES FAIR LY CONCEDED BEFORE US THAT THE TAX EFFECT INVOLVED IN THESE APPEALS ARE LESS THAN RS. 3.00 LACS. AS PER CBDT ITA NO.03/BLPR/11 TO ITA NO.07/BLPR/11 (ASSESSMENT YEARS 1999-2000 TO 2003-04) ) 2 INSTRUCTION NO.2 DATED 24/10/2005 THE REVENUE AUTH ORITIES ARE NOT AUTHORIZED TO FILE APPEAL BEFORE THE TRIBUNAL INCA SE THE TAX EFFECT IS LESS THAN RS. 2.00 LACS. THE SAID LIMITED WAS RAISED TO RS. 3.00 LACS VIDE INSTRUCTION NO.3 OF 2011 DATED 9/2/2011 OF CBDT. THE HONBLE B OMBAY HIGH COURT IN THE CASE OF CIT VS. CAMPCO COLOUR COMPANY (254 ITR 565) HAVE HELD THAT THE APPEAL FILED BY THE REVENUE AUTHORITIES IN CONTRAVE NTION OF THE INSTRUCTION OF CBDT IS NOT MAINTAINABLE. THE HONBLE BOMBAY HIGH COURT IN THE CASE OF PITHWA ENGINEERING WORKS, (276 ITR 519) HAVE ALSO H ELD THAT THE INSTRUCTION ISSUE BY CBDT PRESCRIBING TAX LIMIT FOR FILING APP EAL BEFORE THE TRIBUNAL OR HIGH COURT WOULD ALSO APPLY TO PENDING APPEALS EVEN THOUGHT ON THE DATE OF FILING OF APPEAL, THE MANDATORY LIMIT MAY HAVE BEEN LOWER. IN THESE CASES THE DATE OF FILING OF APPEAL THE MONETARY LIMIT WAS R S. 2.00 LACS, WHICH HAS NOW BEEN RAISED TO RS. 3.00 LACS. THEREFORE, IN VIEW O F THE JUDGMENT OF HONBLE BOMBAY HIGH COURT IN THE PITHWA ENGINEERING WORKS(S UPRA) THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AS THE TAX EFF ECT INVOLVED IS LESS THAN RS.3.00 LACS. WE, THEREFORE, DISMISS THE APPEALS O F THE REVENUE AS NOT MAINTAINABLE. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 31 ST DAY OF JAN. 2012. SD/- SD/- (R.K.PANDA) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER BILASPUR, DATED. 31ST JAN. 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.R BILASPUR BENCH. (TRUE COPY) BY ORDER SR. PRIVATE SECR ETARY, ITAT, BILASPUR BENCH BILASPUR VM. ITA NO.03/BLPR/11 TO ITA NO.07/BLPR/11 (ASSESSMENT YEARS 1999-2000 TO 2003-04) ) 3 ITA NO.03/BLPR/11 TO ITA NO.07/BLPR/11 (ASSESSMENT YEARS 1999-2000 TO 2003-04) ) 4 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 31/1/2012 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 31/1/2012 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER