ITO, Jaipur V. SHUBH KARAN CHOUDHARY, Jaipur

ITA 907/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99593 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 30-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH
• Assessee Lawyers: MUKESH KHANDELWAL C A DHK
• Keywords: Tax effect
• Section: 69

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 VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NO. 907/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 THE ITO WARD- 1 SIKAR CUKE VS. SHRI SHUBH KARAN CHOUDHARY S/O GULA RAM CHOUDHARY C-74, AMBA BARI, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABXPC 0677 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT C.O. NO.7/JP/2015 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 907/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 SHRI SHUBH KARAN CHOUDHARY S/O GULA RAM CHOUDHARY C-74, AMBA BARI, JAIPUR CUKE VS. THE ITO WARD- 1 SIKAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ABXPC 0677 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJENDER SINGH, JCIT -DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MUKESH KHANDELWAL, CA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/12/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/12/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST TH E ORDER OF THE LD. CIT(A)-III, JAIPUR DATED 08-10-2014 FOR THE ASSESS MENT YEAR 2005-06 AND THE ASSESSEE HAS FILED THE CROSS OBJECTION. ITA NO.907/JP/2014 ITO, WARD- 1, SIKAR VS. SHUBH KARAN CHOUDHARY,JAIPUR . 2 2.1 DURING THE COURSE OF HEARING, THE LD. AR OF THE ASSESSEE HAS NOT PRESSED THE CROSS OBJECTION. HENCE, THE SAME IS DIS MISSED BEING NOT PRESSED. 3.1 NOW WE TAKE UP SOLE GROUND OF THE REVENUE AS U NDER:- ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND LA W THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION O F RS. 21.00 LACS U/S 69 WITHOUT CONSIDERING THE DETAILED FACTS MENTIONED IN THE ASSESSMENT ORDER. 3.2 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS OBSERVED THAT THE DEMAN D/ TAX EFFECT IN THE REVENUE APPEAL IN QUESTION IS TO THE TUNE OF RS. 6, 97,682/-. UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CIRCULARNO.21 OF 2015 DATED 10.12.2015(F NO. 279/MISC. 142/2007-ITJ(PT) INSTRUCTING THE AUTHORIT IES BELOW DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOEST NOT EXCEED LESS THAN RS.10 LACS. THE CIRCULAR IS SPECIFICALLY MENTIONED TO BE APPLICABLE FOR ALL PENDING APPEALS. 3.3 SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDR AWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. ITA NO.907/JP/2014 ITO, WARD- 1, SIKAR VS. SHUBH KARAN CHOUDHARY,JAIPUR . 3 3.4 THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPT IONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DIS PUTE IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY C BDT FOR THE APPEAL THE SAME IS NOT MAINTAINABLE IN VIEW OF FORE GOINGS. AC CORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHD RAWN. 4.0 IN THE RESULT, APPEAL OF REVENUE AND THE C.O. O F THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/12/20 15. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16 /12/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 1, SIKAR 2. IZR;FKHZ@ THE RESPONDENT- SHRI SHUBH KARAN CHOUDHARY, JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 907/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR