Income Tax Officer, Sangrur V. Sh.Gurbachan Singh,

ITA 786/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6712 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SSMT CHANDER KANTA
• Assessee Lawyers: YOGESH AGGARWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO.786/CHD/2017 ASSESSMENT YEAR: 2013-14 THE ITO, VS. SHRI GURBACHAN SINGH, SUNAM, S/O SHRI HARI SINGH, (HQ) SANGRUR. VILLAGE-KHANAL KHURD, TEHSIL SUN AM. PAN NO. BFWPS9278G (APPELLANT) (RESPONDENT) APPELLANT BY : SSMT. CHANDER KANTA, SR.DR RESPONDENT BY : SHRI YOGESH AGGARWAL DATE OF HEARING : 25.09.2017 DATE OF PRONOUNCEMENT : 31.10.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AS SAILING THE CORRECTNESS OF THE ORDER DATED 20.30.2017 OF CIT (APPEALS) PATIALA PERTAINING TO 2 013-14 ASSESSMENT YEAR ON THE FOLLOWING GROUND : WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE CASE , THE LD. CIT(A), PATIALA IS LEGALLY CORRECT IN DELETING THE ADDITION OF RS.28,10,000/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UN-EXPLAINED CASH DEPOSIT IN BANK. 2. THE LD. AR RIGHT AT THE OUTSET SUBMITTED THAT TH E PRESENT APPEAL IS COVERED IN FAVOUR OF THE ASSESSEE BY VIRTUE OF THE FACT THAT IT WAS FILED CO NTRARY TO THE CBDT DIRECTIONS. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 10 LACS, THEREFORE, DEPARTMENTAL APPEAL IS NOT MAINTAINABLE. THE LD. C IT(APPEALS) DECIDED THE ISSUE IN DEPARTMENTAL APPEAL ON FACTS AND THE CASE OF THE REVENUE WOULD N OT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE CIRCULAR. 4. IN VIEW OF THE ABOVE, LD. DR STATED THAT SINCE D EPARTMENTAL APPEAL IS FILED AGAINST THE CBDT INSTRUCTIONS, THEREFORE, HE WOULD NOT BE PRESSING T HE APPEAL. THEREFORE, THE ABOVE DEPARTMENTAL APPEA L IS DISMISSED BEING NOT PRESSED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 31.10.2017. SD/- (DIVA SINGH) JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.