ITO, Saharanpur V. Sh. Om Prakash Thakkar, Saharanpur

ITA 852/DEL/2013

• Counselvise Citation: 85220114 RSA 2013
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 18-03-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO. .. .852/DEL/2013 852/DEL/2013 852/DEL/2013 852/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2009 2009 2009 2009- -- -10 1010 10 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1, 1, 1, 1, SAHARANPUR. SAHARANPUR. SAHARANPUR. SAHARANPUR. VS. VS. VS. VS. SHRI OM PRAKAS SHRI OM PRAKAS SHRI OM PRAKAS SHRI OM PRAKASH THAKKAR, H THAKKAR, H THAKKAR, H THAKKAR, PROP. DAYAL CHAND & SONS, PROP. DAYAL CHAND & SONS, PROP. DAYAL CHAND & SONS, PROP. DAYAL CHAND & SONS, MD MDMD MD- -- -39, 1 39, 1 39, 1 39, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, NEW MUNI MAYA RAM HOSPITAL, NEW MUNI MAYA RAM HOSPITAL, NEW MUNI MAYA RAM HOSPITAL, NEW MUNI MAYA RAM HOSPITAL, PITAMPURA, PITAMPURA, PITAMPURA, PITAMPURA, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAGPT0770J. PAN : AAGPT0770J. PAN : AAGPT0770J. PAN : AAGPT0770J. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P. DAM KANUNJHA, SR.DR. RESPONDENT BY : NONE. DATE OF HEARING : 18.03.2015 18.03.2015 18.03.2015 18.03.2015 DATE OF PRONOUNCEMENT : 01.04.2015 01.04.2015 01.04.2015 01.04.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MUZAF FARNAGAR DATED 26 TH NOVEMBER, 2012. 2. AT THE TIME OF HEARING, NONE ATTENDED ON BEHALF OF THE ASSESSEE- RESPONDENT AND, THEREFORE, THE APPEAL OF THE REVENU E IS BEING DECIDED ON MERITS EX-PARTE QUA THE ASSESSEE-RESPONDENT AFTE R HEARING THE ARGUMENTS OF LEARNED DR. 3. THE GROUNDS OF APPEAL OF THE REVENUE ARE AS UNDE R:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE CIT(A) HAS ERRED IN LAW IN DELETING THE ADDITIO N OF RS.8,61,400/- OUT OF RS.14,70,045/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF GROSS PROFIT, WITHO UT ITA-852/DEL/2013 2 APPRECIATING THE FACT THAT IN THE CIRCUMSTANCES OF THE CASE, ADDITION WAS RIGHTLY MADE AFTER INVOKING THE PROVISIONS OF SECTION 145(3) OF THE I.T. ACT, 1961. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE CIT(A) HAS ERRED IN LAW IN DELETING THE DISALLO WANCES OF RS.75,000/- AND RS.50,000/- OUT OF RS.1,50,000/- AND RS.1,00,000/- MADE BY THE ASSESSING OFFICER ON ACCO UNT OF VARIOUS EXPENSES IN RESPECT OF HEAD OFFICE & BRA NCH OFFICE RESPECTIVELY, BY IGNORING THE FACT MENTIONED IN THE ASSESSMENT ORDER THAT THE ASSESSEE HAD NOT PRODUCED BILLS/VOUCHERS OF THE EXPENSES. 4. AT THE OUTSET, THE BENCH POINTED OUT TO THE LEAR NED DR THAT HOW THE PRESENT APPEAL OF THE REVENUE IS MAINTAINABLE S INCE THE DISPUTED TAX IN THIS CASE SEEMS TO BE LESS THAN `4 LAKHS, TH E MONETARY LIMIT FIXED BY THE CBDT FOR AN APPEAL BEFORE THE ITAT. LEARNED DR SUBMITTED THAT THE ENHANCED LIMIT OF `4 LAKHS SHALL NOT BE APPLICA BLE TO THE APPEAL OF THE REVENUE FILED IN THE YEAR 2013. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF LEARNED DR AND HAVE GONE THROUGH THE ORDER OF THE ASSESSING OFFICER AND THE CIT(A). WE FIND THAT THE DISPUTED AMOUNT OF TAX IN THIS CASE I S LESS THAN `4 LAKHS. THE ENHANCED LIMIT OF `4 LAKHS IS APPLICABLE TO THE PENDING APPEALS OF THE REVENUE ALSO AS HELD BY THE COORDINATE BENCH OF THE TRIBUNAL. ACCORDINGLY, THE PRESENT APPEAL OF THE REVENUE IS N OT MAINTAINABLE AND IS DISMISSED IN LIMINE AS NOT ADMITTED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST APRIL, 2015. SD/- SD/- ( (( ( T TT T .S. KAPOOR .S. KAPOOR .S. KAPOOR .S. KAPOOR ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-852/DEL/2013 3 COPY FORWARDED TO: - 1. APPELLANT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -1, SAHARANPUR. 1, SAHARANPUR. 1, SAHARANPUR. 1, SAHARANPUR. 2. RESPONDENT : SHRI OM PRAKASH THAKKAR, SHRI OM PRAKASH THAKKAR, SHRI OM PRAKASH THAKKAR, SHRI OM PRAKASH THAKKAR, PROP. DAYAL CHAND & SONS, PROP. DAYAL CHAND & SONS, PROP. DAYAL CHAND & SONS, PROP. DAYAL CHAND & SONS, MD MDMD MD- -- -39, 1 39, 1 39, 1 39, 1 ST STST ST FLOOR, NEW MUNI MAYA RAM FLOOR, NEW MUNI MAYA RAM FLOOR, NEW MUNI MAYA RAM FLOOR, NEW MUNI MAYA RAM HOSPITAL, HOSPITAL, HOSPITAL, HOSPITAL, PITAMPURA, NEW DELHI. PITAMPURA, NEW DELHI. PITAMPURA, NEW DELHI. PITAMPURA, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR