I.T.O., Ward-1(2), Gwalior V. Smt. Rashmi Gupta, Gwalior

MA 10/AGR/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8449 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-06-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 26-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAIL AKHTAR
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 10/AGRA/2010 (IN ITA NO.255/AGRA/2010) ASSTT. YEAR : 2003-04 INCOME-TAX OFFICER, VS. SMT. RASHMI GUPTA, WARD 1(2), GWALIOR. PROP. R.K. CONSTRUCTION, KOTESHWAR ROAD, GWALIOR (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUHAIL AKHTAR, JR. DR RESPONDENT BY : NONE DATE OF HEARING : 22.06.2012 DATE OF PRONOUNCEMENT OF ORDER : 22.06.2012 ORDER PER BENCH: INCOME-TAX OFFICER WARD 1(2), GWALIOR PREFERRED TH E PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THE TRIBUNAL DATED 15.12.2009 WHEREBY THE DEPARTMENTAL APPEAL WAS DISMISSED HAVING THE TAX EF FECT BELOW RS.2,00,000/-. IT IS STATED IN THE MISCELLANEOUS APPLICATION THAT THERE WAS AUDIT OBJECTION IN THE AUDIT REPORT FILED BY THE ASSESSEE AS IS NOTED IN THE ASS ESSMENT ORDER BY THE AO. THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLE D. M.A. NO. 10/AGRA/2010 2 2. AFTER HEARING THE LD. DR, WE DO NOT FIND ANY MIS TAKE APPARENT ON RECORD OF THE TRIBUNAL. CBDT CIRCULAR NO. 5 OF 2008 PRESCRIBE S IF THERE IS ANY REVENUE AUDIT OBJECTION, THE DEPARTMENTAL APPEAL COULD BE C ONTESTED IRRESPECTIVE OF THE TAX EFFECT INVOLVED THEREIN. THE CBDT CIRCULAR DID NOT SPEAK OF AUDIT REPORT FURNISHED BY THE ASSESSEE. THERE IS NO VIOLATION OF CBDT CIRC ULAR. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS LIABLE TO THE DISMISSED. 3. IN THE RESULT, THE M.A. FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.06.2011. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY