The ACIT, Central Circle 1, Baroda V. Shri Rajendra I. Patel, Anand

ITSSA 310/AHD/2013

• Counselvise Citation: [2015] 122 COUNSELVISE.COM (IT) 1069 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 12-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 05-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM & ANIL CHATURVEDI, AM. IT(SS)A NO.310/AHD/2013 ASST. YEAR 2009-10 .ASSTT. CIT, CENTRAL CIRCLE-1, BARODA. VS SHRI RAJENDRA I. PATEL, BRIJESH, VINUKAKA MARG, BAKROL-LAMBHEL ROAD, VALLABH VIDYANAGAR, ANAND. (APPELLANT) (RESPONDENT) PA NO. AETPP 5550K APPELLANT BY SOMOGYAN PAL, SR.DR RESPONDENT BY NONE DATE OF HEARING: 1/10/2015 DATE OF PRONOUNCEMENT: 1/10/2015 O R D E R PER SHRI RAJPAL YADAV, JUDICIAL MEMBER. THE REVENUE IS IN APPEAL BEFORE US AGAINST THE ORD ER OF LD. CIT(A) DATED 23 RD MAY, 2013. THE REVENUE HAS PLEADED THAT LD. CIT(A) HAS ERRED IN DELETING THE PENALTY OF RS.86,0 00/- WHICH WAS LEVIED UNDER SECTION 271AAA OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. IN RESPONSE TO THE NOTICE OF HEARING, ASSESSEE P RAYED FOR ADJOURNMENT. HOWEVER, AFTER LOOKING TO THE AMOUNT O F PENALTY WE REJECTED THE PRAYER OF ASSESSEE FOR GRANT OF ADJOUR NMENT. THE BOARD HAS ISSUED INSTRUCTION BEARING NO.3 OF 2011 DATED 9 .2.2011, IT(SS)TA NO. 310/AHD/2013 ASST. YEAR 2009-10 2 PROHIBITING ITS OFFICERS TO CHALLENGE THE ORDERS OF CIT(A) BEFORE THE TRIBUNAL IN THE CASE(S), WHERE TAX EFFECT IS LESS T HAN RS.3 LACS. IN THE PRESENT APPEAL, CIT(A) HAS DELETED THE PENALTY OF R S.86,000/- WHICH IS LESS THAN THE MONETARY LIMIT PROVIDED FOR CHALLE NGING THE ORDER OF CIT(A). THE BOARD HAS PROVIDED CERTAIN EXCEPTIONS A T SL. NO.8 OF THE INSTRUCTION WHEREBY SUCH INSTRUCTIONS SHOULD NOT BE MADE APPLICABLE IN CASE, IF VIRUS OF ANY ACT HAS BEEN STRUCK DOWN, THERE IS AN AUDIT OBJECTION ETC. THIS APPEAL DOES NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE INSTRUCTION. THEREFORE, THE PRESENT APPEAL I S NOT MAINTAINABLE. IT IS DISMISSED IN VIEW OF THE INSTRUCTION. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1/10/2015 SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER DATED 1/10/2015 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD IT(SS)TA NO. 310/AHD/2013 ASST. YEAR 2009-10 3 1. DATE OF DICTATION: 1/10/2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 1/10/2015 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 12/10/2015 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: