The ACIT, Central Circle-1(1), Ahmedabad V. Shri Dipen Gunvantrai Patel, Bhavnagar

ITSSA 424/AHD/2013

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 2876 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 11-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGADISH
• Keywords: Tax effect
• Section: 263

Judgement Text

IT (SS) A NO.424 / AHD/201 3 & C.O. NO.123/AHD/2014 ASSESSMENT Y EAR: 2009 - 10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] IT (SS) A NO. 424 /AHD/201 3 ASSESSMENT Y EAR : 2009 - 10 A.C.I.T., CENTRAL CIRCLE 1(1), AHMEDABAD. ....... ........... APPELL ANT VS. DIPEN GUNVANTRAI PATEL, ... ............ RESPONDENT PROP. DEEPAK ENTERPRISE, ABOVE NAGINA MASJID, KHARGATE, BHAVANAGAR 364 001. [PAN: A GPPP 8863 K ] C.O. NO.123/AHD/2014 (IN IT(SS)A NO. 424 /AHD/201 3) ASSESSMENT Y EAR: 2009 - 10 DIP EN GUNVANTRAI PATEL, ... ..... . ....... APPELLANT PROP. DEEPAK ENTERPRISE, ABOVE NAGINA MASJID, KHARGATE, BHAVANAGAR 364 001. [PAN: A GPPP 8863 K ] VS. A.C.I.T., CENTRAL CIRCLE 1(1), AHMEDABAD. ..............R ESPONDENT APPEARANCES BY JAGADISH FOR THE REVENUE ABHIMANY SINGH BHATI FOR THE ASSESSEE HEARING CONCLUDED ON: 13 / 0 1 / 20 17 ORDER PRONOUNCED ON : 24 / 0 1 / 20 1 7 O R D E R PER PRAMOD KUMAR , AM: IT (SS) A NO.424 / AHD/201 3 & C.O. NO.123/AHD/2014 ASSESSMENT Y EAR: 2009 - 10 PAGE 2 OF 3 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 06.08.2013 , PASSED BY THE L EARNED CIT(A) - I , AHMEDABAD FOR THE ASSESSMENT YEAR 20 0 9 - 10 . THE ASSESSEE HAS ALSO FILED A CROSS OBJECTION AGAINST THE SAME ORDER PASSED BY THE LEARNED CIT(A). 2. GRIEVANCES RAISED I N THE APPEAL BY THE ASSESSING OFFICER ARE AS FOLLOWS : - 1 ) THE LD. CIT(A) HAS ERRED IN LAW AND I N FACTS IN DELETING THE ADDITION OF RS.12,42,534/ - ON ACCOUNT OF COMMISSION INCOME. 2 ) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A ) OUGHT TO HAVE UPHELD THE ORDER OF THE AO 3 ) IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE CIT(A) BE SET ASIDE AND THAT OF THE A.O. BE RESTORED TO THE ABOVE EXTENT. 3 . W E HAVE NOTICED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.1 0,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 4 . IN THE RESULT, THE APPEAL IS DISMISSED. 5 . IN THE CROSS OBJECTION, THE ASSESSEE HAS RAISED THE FOLLOWING GRIEVANCES: - 1. ON THE FACTS & CIRCUMSTANCES OF THE CASE OF THE APPELLANT, THE LEARNED C IT(A) HAS GROSSLY E RRED IN IGNORING AND NOT DECIDING SPECIFIC GROUND NO.1, CHALLENGING THE LEGALITY AND VALIDITY OF THE IMPUGNED ORDER PASSED BY THE AO WHEN THE LD . C I T (A) OUGHT TO HAVE ADJUDICATED THE RELEVANT GROUND AND QUASHED T HE IMPU GNED O R DER SO PASSED BY THE A.O. 2. T HE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN NOT ACCEPTING THE PLEA THAT THE RETURN PROCESSED U/S. 143(1) WAS NEITHER SUBJECTED TO SET - ASIDE/RE - ASSESSMENT PROCEEDINGS NOR CAME UNDER REVIEW POWERS U/S. 263 OF THE A CT AND THEREFORE AS ON THE DATE OF SEARC H THE ASSESSMENT ORDER PASSED U/S.143(1) OF THE ACT HAS REACHED FINALITY IN THE EYES OF LAW COUPLED WITH THE FACT THAT NO INCRIMINATING MATERIAL RELATED TO THIS ASSESSMENT YEAR W A S FOUND OR SEIZED DURING THE COURSE OF SEARCH, THE ASSESSMENT CANNOT BE ABATE D. IT (SS) A NO.424 / AHD/201 3 & C.O. NO.123/AHD/2014 ASSESSMENT Y EAR: 2009 - 10 PAGE 3 OF 3 6 . AS THE APPEAL ITSELF IS HELD TO BE NON - MAINTAINABLE, THE VERY FOUNDATION OF CROSS OBJECTION CEASES TO HOLD GOOD IN LAW. THE CROSS OBJECTION IS, THEREFORE, ALSO DISMISSED. 7 . IN THE RESULT, APPEAL FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE, BOTH ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JANUARY, 2017 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 24 TH DAY OF JANUARY, 201 7 . PBN/ COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD