Shri Harendra Mohanlal Karia (H/C Direction), Gandhidham V. The ITO, Ward-1, Gandhidham

ITA 51/RJT/2007

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0230 (ITAT-RAJKOT)
• Duration Of Justice: 12 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 19-01-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Set aside
• Section: 80HHC; 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , RAJKOT BENCH, RAJKOT BEFORE SHRI RAJPAL YADAV , HON BLE JUDICIAL MEMBER AND SHRI WASEEM AHMED HON BLE ACCOUNTANT MEMBER ITA NO. 51 / RJT /20 07 / ASSTT . YEAR: 20 03 - 04 HARENDRA MOHANLAL KARIA PROP: M/S.LINK ENTERPRISE PLOT NO.27, WARD - 12B GANDHIDHAM. VS . ITO, WARD - 1 GANDHIDHAM. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI VIMAL DESAI, AR REVENUE BY : SHRI ANIL KUMAR DAS, DR / DATE OF HEARING : 1 9 / 0 9 / 201 9 / DATE OF PRONOUNCEMENT: 19 / 0 9 /201 9 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE I S IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF LD.CIT(A) - II , RAJKOT DATED 04.12.2006 PASSED FOR THE ASSTT.YEAR 20 03 - 04 . 2. IT IS PERTINENT TO NOTE THAT THE LD.AO HAS DISALLOWED COMMISSION OF RS.1,04,24,701/ - . ON APPEAL THE LD.CIT(A) HAS RESTRICTED SUCH DISALLOWANCE TO RS.20,84,940/ - . THERE WAS ANOTHER ISSUE VID E WHICH DEDUCTION UNDER SECTION 80HHC WAS RESTRICTED TO RS.6,84,581/ - . THE REVENUE HAS CHALLENGED DELETION OF DISALLOWANCE OF COMMISSION, WHEREAS THE ASSESSEE HAS CHALLENGED CONFIRMATION OF DISALLOWANCE OF COMMISSION AT RS.20,84,940/ - AND RESTRICTION OF D EDUCTION UNDER SECTION 80HHC AT RS.6,84,581/ - . BOTH THE APPEALS I.E. ITA NO. 51 /RJT/20 07 2 2 06 /RJT/2007 AT THE INSTANCE OF THE REVENUE, AND THE APPEAL OF THE ASSESSEE I.E. ITA NO.51/RJT/2007 WERE DISMISSED BY THE TRIBUNAL V IDE ORDER DATED 13.2.2009. DISSATISFIED WITH THE ORDE R OF THE TRIBUNAL, REVENUE WENT IN APPEAL BEFORE THE HON BLE HIGH COURT VIDE TAX APPEAL NO.2269 OF 2009 . HON BLE HIGH COURT HAS SET ASIDE ORDER OF THE TRIBUNAL AND RES TORED THE APPEAL OF THE REVENUE FOR RE - ADJUDICATION. THAT APPEAL STANDS DISMISSED ON AC COUNT OF LOW TAX EFFECT INVOLVED BY VIRTUE OF RECENT CBDT CIRCULAR NO.17 OF 2019 DATED 8.8.2019. SINCE THE ASSESSEE ACCEPTED ORDER OF THE TRIBUNAL AND DID NOT GO TO THE HON BLE HIGH COURT, THEREFORE ORDER OF THE TRIBUNAL QUA THE ISSUE INVOLVED IN THE ASSE SSEE S APPEAL ATTAINED FINALITY. IT COULD NOT BE CONSTRUED THAT PART OF THE ORDER HAS ALSO BEEN REMITTED BACK TO THE TRIBUNAL. THE PROCEE DINGS WILL TRAVEL TO THE TRIBUNAL TO THE EXTENT THAT WERE SUBJECT MATTER BEFORE THE HON BLE HIGH COURT. ONCE THE ASS ESSEE CHOOSE S NOT TO FILE ANY APPEAL AGAINST ORDER OF THE TRIBUNAL , IT BECOME FINAL , H ENCE, THE APPEAL OF THE ASSESSEE HAS NOT BEEN RESTORED; IT BECOMES INFRU C TOUS AND DISMISSED. 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE COURT ON 1 9 T H SEPTEMBER, 201 9 AT RAJKOT . S D / - S D / - (WASEEM AHMED ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER RAJKOT ; DATED 1 9 / 0 9 /201 9