A./Dy.C.I.T., Central Circle, Agra V. Sh. Ashok Kumar Varshney, Hathras

ITA 446/AGR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0316 (ITAT-AGRA)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 01-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NAVIN GARGH
• Keywords: Audit objection; Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 446/AGRA/2012 ASSTT. YEAR : 2006-07 A.C.I.T., CENTRAL CIRCLE, VS. SHRI ASHOK KUMAR V ARSHNEY, AGRA. A-2, PREM NAGAR COLONY, HATHRAS. (PAN : AAQPV 0860 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI WASEEM ARSHAD, SR. D.R. RESPONDENT BY : SHRI NAVIN GARGH, ADVOCATE DATE OF HEARING : 20.03.2013 DATE OF PRONOUNCEMENT OF ORDER : 20.03.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-I, AGRA DATED 26.03.2012 FOR THE ASSESSMENT YEAR 2006- 07. 2. THE REVENUE IN THE PRESENT APPEAL RAISED FOUR GR OUNDS OF APPEAL, CHALLENGING THE DELETION OF VARIOUS ADDITIONS ON ME RITS TOTAL AMOUNTING TO RS.9,18,227/-, ON WHICH THE TAX EFFECT IS BELOW RS. 3,00,000/- ACCORDING TO THE CBDT INSTRUCTION NO. 03/2011 DATED 09.02.2011, IT I S PROVIDED THAT THE DEPARTMENTAL APPEAL WOULD NOT BE FILED BEFORE THE T RIBUNAL IF THE TAX EFFECT WOULD ITA NO. 446/AGRA/2012 2 NOT EXCEED RS.3,00,000/-. THE PRESENT DEPARTMENTAL APPEAL IS FILED ON 01.10.2012 AND THUS FILED IN CONTRAVENTION OF ABOVE CBDT CIRCU LAR. THE LD. DR DID NOT DISPUTE THE TAX BELOW RS.3,00,000/- IN THE PRESENT DEPARTMENT APPEAL. NO SUBSTANTIAL QUESTION OF LAW OR ANY AUDIT OBJECTION HAS BEEN RAISED. NO EXCEPTIONAL CIRCUMSTANCES HAVE BEEN EXPLAINED TO ESTABLISH THAT BOARDS CIRCULAR IS NOT APPLICABLE. THEREFORE, THE DEPARTMENT APPEAL ONCE D ECIDED ON MERITS CANNOT BE MAINTAINABLE HAVING THE LESSER TAX EFFECT INVOLVED IN THE DEPARTMENTAL APPEAL. 3. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY