ITO, Kota V. SMT. SEEMA CHATTER, Kota

ITA 718/JPR/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5495 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PURSHOTTAM KASHYAP
• Assessee Lawyers: WRITTEN SUBMISSION DHK
• Keywords: Additional evidence; Tax effect

Judgement Text

ITA NO. 718/JP/2013 ITO , WARD- 1(1), KOTA VS. SMT. SEEMA CHATTER, KOTA 1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE:SHRI R.P.TOLANI, JM & SHRI VIKRAM SINGH YADA V, AM VK;DJ VIHY LA-@ ITA NO. 718/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 THE ITO WARD- 1(1) KOTA CUKE VS. SMT. SEEMA CHATTAR PROP. M/S. ABHISHEK MARBLE INDUSTRIES F-480, IPIA, KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAPPC 6327 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY: SHRI PURSHOTTAM KASHYAP, ADDL. CIT -DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : WRITTEN SUBMISSION LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/02/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 11 /02/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST T HE ORDER OF THE LD. CIT(A), KOTA DATED 24-06-2013 FOR THE ASSESSMENT YE AR 2006-07 WHEREIN THE REVENUE RAISED FOLLOWING GROUNDS:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE , THE LD. CIT(A) HAS ERRED IN:- (I) DELETING THE ADDITION OF RS. 39,54,852/- BY ACC EPTING THE ADDITIONAL EVIDENCE I.E. COPY OF THE RAJASTHAN TAX BOARD, AJMERS ORDER DATED 13-05-2013 WITHOUT CALLING FOR THE REMAND REPORT FROM THE AO. ITA NO. 718/JP/2013 ITO , WARD- 1(1), KOTA VS. SMT. SEEMA CHATTER, KOTA 2 (II) ALLOWING RELIEF TO THE ASSESSEE (SELLER OF THE PROPERTY), WITHOUT ASCERTAINING THE FACT OF FILING FURTHER APP EAL, IF ANY, AGAINST THE RAJASTHAN TAX BOARD, AJMERS ORDER DATE D 13-05- 2013. 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPIT E OF SERVICE OF NOTICE OF THIS HEARING EXCEPT WRITTEN SUBMISSION, CONSEQUE NTLY THE REVENUE APPEAL IS DECIDED EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR AND PERUSAL OF THE MATERIAL AVAILABLE ON RECORD. 2.2 IT IS OBSERVED THAT THE DEMAND/ TAX EFFECT IN T HE REVENUE IN QUESTION IS TO THE TUNE OF RS. 8,76,327/- . UNDER THE POWERS VE STED BY SEC. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CIRCULARNO.21 OF 2015 DATED 10.12.2015(F NO. 279/MISC. 142/2007-ITJ(PT) INSTRUC TING THE AUTHORITIES BELOW DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED LE SS THAN RS.10 LACS. THE CIRCULAR IS SPECIFICALLY MENTIONED TO BE APPLICABLE FOR ALL PENDING APPEALS. 2.3 SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. ITA NO. 718/JP/2013 ITO , WARD- 1(1), KOTA VS. SMT. SEEMA CHATTER, KOTA 3 2.4 THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPT IONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY CBDT FOR THE A PPEAL THE SAME IS NOT MAINTAINABLE IN VIEW OF FOREGOINGS. ACCORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHDRAWN. 3.0 IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 /02 /2016. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11 /02/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 1(1), KOTA 2. IZR;FKHZ@ THE RESPONDENT-SMT. SEEMA CHATTAR, KOTA 3. VK;DJ VK;QDRVIHY ) @ CIT(A) 4. VK;DJ VK;QDR@ CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.718/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR