The ITO, Godhra V. The Agriculture Product Market Committee,

ITA 758/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9104 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-02-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 13-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA.NO.758/AHD/2014 WITH CO NO.215/AHD/2014 / ASSTT. YEAR: 2005-2006 ITO, WARD - 1 GODHRA. VS M/S.AGRICULTURE PRODUCT MARKET COMMITTEE, SANTRAMPUR ROAD, LUNAWADA-389001 PAN : AAALP0079R ! / (APPELLANT) '# ! / (RESPONDENT) REVENUE BY : SHRI JAMES KURIAN, SR.DR ASSESSEE BY : NONE / DATE OF HEARING : 10/02/2017 / DATE OF PRONOUNCEMENT: 13/02/2017 $%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE REVENUE IS IN APPEAL BEFORE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)-I, BARODA DATED 17.12.2013 PASSED FOR THE ASSTT.YEAR 2005- 06. 2. ON RECEIPT OF NOTICE IN THE REVENUES APPEAL , THE ASSESSEE FILED A CROSS-OBJECTION BEARING NO.215/AHD/2014. ITA NO.758/AHD/2014 WITH CO NO.215/AHD/2014 2 3. IN RESPONSE TO THE NOTICE OF HEARING NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE, THEREFORE WE HAVE HEARD TH E APPEAL WITH THE ASSISTANCE OF LD. DR. 4. IT EMERGES OUT FROM THE RECORD THAT REVENUE IS A GGRIEVED WITH THE DELETION OF PENALTY AMOUNTING TO RS.3,95,860/- IMPO SED BY THE ASSESSING OFFICER UNDER SECTION 271(1)C OF THE INCO ME TAX ACT. 5. WE FIND THAT THE APPEAL OF THE REVENUE IS PRESEN TED ON 13.03.2014. ON 10.12.2015 THE CBDT HAS ISSUED INSTRUCTIONS BEAR ING NO. 21/2015 PROHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 L AKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT , MEANING THEREBY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEAL S ALSO. IN THE PRESENT CASE, TOTAL PENALTY DELETED BY THE LD.CIT(A) IS OF RS.3,95,860/- WHICH WAS CHALLENGED BY THE REVENUE IN THE PRESENT APPEAL . IN ACCORDANCE WITH THE ABOVE CBDT CIRCULAR THE TAX EFFECT ON THE IMPUGNED DELETION OF PENALTY WOULD BE LESS THAN RS.10 LAKHS, AND THER EFORE, THE PRESENT APPEAL OF THE REVENUE DESERVES TO BE DISMISSED BEIN G TREATED TO BE FILED IN VIOLATION OF CBDT INSTRUCTIONS. FURTHER, THE CA SE DOES NOT FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTION S. IT IS FURTHER OBSERVED THAT SINCE, WHILE HEARING THE APPEALS, SUC H FACTORS COULD NOT BE CROSS-VERIFIED, THEREFORE, IN CASE, ON RE-VERIFICA TION AT THE END OF THE AO, IT CAME TO THE NOTICE THAT THE TAX EFFECT IS MORE O R IT FALLS WITHIN THE AMBIT ITA NO.758/AHD/2014 WITH CO NO.215/AHD/2014 3 OF EXCEPTIONS PROVIDED IN THE INSTRUCTION, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN TIME LIMIT. IN VIEW OF THE ABOVE, THE APPEALS OF THE REVENUE ARE DISMISSED. 7. AS FAR AS CROSS OBJECTION IS CONCERNED, SUB-SECT ION 4, OF SECTION 253, AUTHORIZED A RESPONDENT TO FILE A MEMORANDUM O F CROSS OBJECTION, VERIFY IN THE PRESCRIBE MANNER AGAINST ANY PART OF THE ORDER OF THE CIT(A). IN THE CROSS OBJECTION ASSESSEE HAS NO WHER E DEMONSTRATED AGAINST WHICH PART OF THE CIT(A)S ORDER ASSESSEE IS AGGRIEVED. CROSS OBJECTION IS IN SUPPORT OF CIT(A)S ORDER, THEREFO RE, IT IS NOT MAINTAINABLE . ACCORDINGLY CROSS OBJECTION IS REJE CTED. 8. IN THE RESULT, APPEAL AS WELL AS CROSS OBJECTION ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 13 TH FEBRUARY, 2017 AT AHMEDABAD. SD/- SD/- (MANISH BORAD) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 13/02/2017 ITA NO.758/AHD/2014 WITH CO NO.215/AHD/2014 4 $% & ''() *$)' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , / DR, ITAT, 6. &)* + / GUARD FILE. $% + / BY ORDER, ,/ - ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD