Dy. C.I.T., Circle-3(1), Gwalior V. M/s Surya Awas Vikas Pvt. Ltd., Gwalior

ITA 96/AGR/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0681 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 1 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2013
• Assessment Year: misc
• Appeal Filed On: 05-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Tax effect
• Section: 40(a)(ia)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.96/AGRA/2013 ASSESSMENT YEAR: 2007-08 DY. COMMISSIONER OF INCOME TAX, VS. M/S. SURYA AWAS VIKAS PVT. LTD., CIRCLE-3(1), GWALIOR. SADAR BAZAR, MORAR, GWALIOR. (M.P.) (PAN : AIGCS 9315 R). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R. RESPONDENT BY : NONE DATE OF HEARING : 27.06.2013 DATE OF PRONOUNCEMENT : 27.06.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 15.01.2013 PASSED BY THE LD. CIT(A), GWALIOR FOR THE A.Y. 2007 -08. 2. THE SOLE GROUND RAISED IN THE REVENUES APPEAL P ERTAINS TO ADDITION OF RS.5,00,000/- ON ACCOUNT OF DISALLOWANCE OF EXPENDI TURE UNDER SECTION 40(A)(IA) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER). 3. THE ASSESSEE HAS FILED ADJOURNMENT APPLICATION S AYING THAT THE ASSESSEE HAS FILED CROSS OBJECTION. ON ENQUIRY FROM APPEAL CLER K OF THE OFFICE, IT IS REPORTED 2 ITA NO.96/AGRA/2012 A.Y. 2007-08 THAT NO CROSS OBJECTION HAS BEEN RECEIVED BY THE OF FICE. THE ADJOURNMENT APPLICATION IS REJECTED AS NO CROSS OBJECTION HAS B EEN RECEIVED BY THE OFFICE. 4. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E, WE NOTICE THAT SINCE THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAI NST THE ORDER OF THE CIT(A) IS LESS THAN RS.3,00,000/-, THE SAME IS IN CONTRAVENTION OF C.B.D.T. CIRCULAR/INSTRUCTION NO.3/2011 DATED 09.02.2011 WHICH FINDS STATUTORY FO RCE UNDER THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.3,00,000/-. THEREFORE, IN THE CI RCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT (APPEALS) CONCERNED/CIT CO NCERNED/ D.R., I.T.A.T., AGRA BENCH, AGRA/GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY