ITO, BEAWAR V. KRISHI UPAJ MANDI SAMITI, Ajmer

ITA 804/JPR/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5628 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 28-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P C PARWAL CA DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VH-VKJ-EHUK] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF; D LNL; DS LE{K BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM VK;DJ VIHY LA -@ ITA NO. 804/JP/2013 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2006-07 INCOME TAX OFFICER, WARD-2, BEAWAR. CUKE VS. M/S KRISHI UPAJ MANDI SAMITI. KEKRI, DISTRICT- AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAALK 0549 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI KAILASH MANGAL (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02/12/2015. MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 04/01/2016. VKNS'K@ ORDER PER: T.R. MEENA, A.M. THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A), AJMER DATED 14/08/2013 FOR THE ASSESSMENT YE AR 2006-07 WHEREIN THE REVENUE HAS RAISED FOLLOWING GROUNDS:- IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD CIT(A) AJMER ERRED IN:- 1. TREATING THE REOPENING OF THE CASE AS BAD IN LAW THOUGH THE RE-OPENING OF CASE WAS BASED ON FACTS OF THE CAS E: 2 ITA 804/JP/2013 ITO VS M/S KUMS, KEKRI, AJMER 2. TREATING THE REOPENING OF CASE WITHOUT BASIS AND ADDITION MADE DUE TO CHANGE OF THE OPINION REGARDING CLAIM U /S 11(2) OF THE I.T. ACT, 1961, FOR AMOUNT SET APART TH OUGH THE FORM 10 FILED BY THE ASSESSEE ALONGWITH THE RETU RN OF INCOME AND SIGNED BY THE TRUSTEE ON 30/10/2006 I.E. RELATES TO A.Y. 2007-08. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON THE RECORD. IT IS OBSERVED THAT THE DEMAND/ TAX EFF ECT IN THE REVENUE IN QUESTION IS TO THE TUNE OF RS. 8,20,152/-. UNDER TH E POWERS VESTED BY SEC. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CIR CULAR NO.21 OF 2015 DATED 10.12.2015(F NO. 279/MISC. 142/2007-ITJ( PT) INSTRUCTING THE AUTHORITIES BELOW THAT THE DEPARTME NTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TA X EFFECT DOES NOT EXCEED LESS THAN RS.10 LACS. THE CIRCULAR I S SPECIFICALLY MENTIONED TO BE APPLICABLE FOR ALL PENDING APPEALS. 3. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DE MAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 3 ITA 804/JP/2013 ITO VS M/S KUMS, KEKRI, AJMER 4. THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPTIO NS 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 APP EAL THE SAME IS NOT MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHDRAWN. 5. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/01/2016. SD/- SD/- YFYR DQEKJ VH-VKJ-EHUK (LALIET KUMAR) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 04 TH JANUARY, 2016 RANJAN* VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE ITO, WARD 2, BEAWAR. 2. IZR;FKHZ @ THE RESPONDENT- M/S KRISHI UPAJ MANDI SAMITI, KEKRI, AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 804/JP/2013) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR