The ITO, TDS-1, RAJKOT-GUJARAT V. M/s. Anukul Construction Co., RAJKOT-GUJARAT

ITA 437/RJT/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2354 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 07-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K CHAKRAVARTY
• Keywords: Audit objection; Tax effect
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NO. 437/RJT/2014 ASSESSMENT YEAR : 2009-10 INCOME TAX OFFICER, TDS-1, RAJKOT VS M/S. ANUKUL CONSTRUCITON CO. 901, AALAP-B, LIMDA CHOWK, RAJKOT PAN : AAKFA 2385 E / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI V.K. CHAKRAVARTY, DR ASSESSEE(S) BY : WRITTEN SUBMISSION / DATE OF HEARING : 30/12/2015 / DATE OF PRONOUNCEMENT: 13/01/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II, RA JKOT DATED 28.04.2014 FOR ASSESSMENT YEAR 2009-10, ON THE FOLLO WING GROUNDS:- I. THE LD. CIT(A) ERRED IN LAW AS WELL AS FACTS OF THE C ASE IN DELETING THE ORDER PASSED U/S 201(1) OF RS.80,705/- & INTEREST CHARGED U/S 201(1A) OF THE IT ACT OF RS.37,93 0/- RESPECTIVELY. II. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSE SSEE CONTENDED THAT AS PER CENTRAL BOARD OF DIRECT TAXES CIRCULAR NO. 21/2 015 IN F.NO.279/MISC. 142/2007-ITJ (PT) DATED 10TH DECEMBER 2015, THE REVI SED LIMIT FOR PREFERRING REVENUE'S APPEALS IS RS. 10 LACS. HE SUBMITTED THA T THE TAX EFFECT IN THE ITA NO. 437/RJT/2014 ITO VS. M/S. ANUKUL CONSTRUCITON CO. AY 2009-10 2 PRESENT REVENUE'S APPEAL IS RS.1,18,635/- WHICH IS BELOW THE PRESCRIBED LIMIT OF RS. 10 LACS. HE HAS ALSO SUBMITTED A WORK ING OF THE TAX EFFECT. HE, THEREFORE, PLEADED THAT IN VIEW OF THE CBDT CIRCULA R, THE REVENUE'S APPEAL MAY BE DISMISSED AS THE TAX EFFECT BEING BELOW THE PRESCRIBED LIMIT. 3. THE LD. DEPARTMENTAL REPRESENTATIVE COULD NOT CO NTROVERT THE AFORESAID SUBMISSIONS OF THE LD. COUNSEL FOR THE AS SESSEE. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL PLACED BEFORE US. WE FIND THAT THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 21/2015 IN F.NO.279/MISC. 142/200 7-ITJ (PT) DATED 10TH DECEMBER 2015, VIDE WHICH IT HAS BEEN PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF THE COMMISSIONER OF INCOME-TAX (APPEALS) S ORDER IS BELOW RS. 10 LAKHS, THEN THAT ORDER WOULD NOT BE CHALLENGED BEFO RE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THES E INSTRUCTIONS WILL NOT BE APPLICABLE, IF VIRES OF ANY PROVISIONS HAS BEEN QUA SHED BY IMPUGNED ORDER OR ADDITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS/BANK ACCOUNTS, ETC. WE FIND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLA USE AND THE TAX IS LESS THAN RS. 10 LAKHS. THEREFORE, THE PRESENT APPEAL I S NOT MAINTAINABLE AND HENCE DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 13 TH JANUARY, 2016 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (KUL BHARAT) JUDICIAL MEMBER AHMEDABAD; DATED 13/01/2016 *BIJU T. ITA NO. 437/RJT/2014 ITO VS. M/S. ANUKUL CONSTRUCITON CO. AY 2009-10 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%&'' , , / DR, ITAT, AHMEDABAD 6. &,-. / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) ' #$%, / ITAT, AHMEDABAD