The ITO, Ward-1(3), Bhavnagar V. Shri Vipulkumar Vasantbhai Shah, Bhavnagar

ITA 789/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9652 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 10-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: VIJAY RANJAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMADABAD , BEFORE: SHRI RAJPAL YADAV, JUDICIAL MEMBER SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 789/AHD/2012 ASSESSMENT YEAR : 2008-09 INCOME TAX OFFICER, WARD-1(3), BHAVNAGAR V/S . SHRI VIPULKUMAR VASANTBHAI SHAH PLOT NO.34, ARIHANT KRUPA, JANTA SOCIETY, BOTAD - 364710 PAN NO. AHUPS1067L (APPELLANT) .. (RESPONDENT) /BY REVENUE SHRI V. K. SINGH, SR.D.R. /BY ASSESSEE SHRI VIJAY RANJAN, A.R. /DATE OF HEARING 04.02.2016 /DATE OF PRONOUNCEMENT 05.02.2016 O R D E R PER : RAJPAL YADAV, JUDICIAL MEMBER THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORDE R OF THE LD. CIT(A)- XX, AHMEDABAD DATED 25.01.2012 PASSED FOR ASSTT.YEA R 2008-09. 2. SOLITARY GRIEVANCE OF THE REVENUE IS THAT THE LD .CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.27,55,000/- MADE U/S.68 OF THE INCOME TAX ACT. 3. THIS APPEAL WAS PRESENTED ON 10.04.2012. ON 10. 12.2015 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 21/2015 PROHIBITING ITS SUBORDINATE AUTHORITIES ITA NO. 789/AHD/12 A.Y.08-09 (ITO VS. SHRI VIPULKUMAR V. SHAH) PAGE 2 FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST T HE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RET ROSPECTIVE EFFECT, MEANING THEREBY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDI NG APPEALS ALSO. IN THE PRESENT CASE, THE ASSESSED INCOME OF THE ASSESSEE I S OF RS.30,19,627/- AND THE ADDITION DELETED BY THE CIT(A) IS RS.27,55,000/-. T HE TAX EFFECT ON DELETION OF THIS TOTAL ADDITION WOULD BE LESS THAN RS.10 LAKHS. THE PRESENT APPEAL DESERVES TO BE DISMISSED BEING TREATED TO BE FILED IN VIOLAT ION OF CBDT INSTRUCTIONS. THE CASE DOES NOT FALL WITHIN THE AMBIT OF EXCEPTIONS P ROVIDED IN THE INSTRUCTIONS. IT IS FURTHER OBSERVED THAT SINCE, WHILE HEARING THE A PPEAL, SUCH FACTORS COULD NOT BE CROSS-VERIFIED, THEREFORE, IN CASE, ON RE-VERIF ICATION AT THE END OF THE AO, IT CAME TO THE NOTICE THAT THE TAX EFFECT IS MORE OR I T FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTION, THEN THE DE PARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SU CH APPLICATION SHOULD BE FILED WITHIN FOUR YEARS OF THIS ORDER. IN VIEW OF THE AB OVE, THE APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE RESULT OF THE APPEAL OF THE REVENUE IS DI SMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05.02.2016 SD/- SD/- ( MANISH BORAD) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05.02.2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. ! / RESPONDENT 3. '#'$% ! ! & / CONCERNED CIT 4. ! ! & - / CIT (A) 5. '()! **$% , ! ! $% , # / DR, ITAT, AHMEDABAD ITA NO. 789/AHD/12 A.Y.08-09 (ITO VS. SHRI VIPULKUMAR V. SHAH) PAGE 3 6. )-. / GUARD FILE. BY ORDER/ , / ! ' ! ! $% , #