ACIT, Ludhiana V. M/s Nahar Exports Ltd., Ludhiana

MA 119/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2758 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 13-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: NAVDEEP SHARM
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.119/CHD/2014 IN ITA NO.312 /CHD/2011 (ASSESSMENT YEAR : 2007-08) THE A.C.I.T., VS. M/S NAHAR EXPORTS LTD., CIRCLE VII, LUDHIANA. LUDHIANA. PAN: AAACN5708K (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI NAVDEEP SHARM DATE OF HEARING : 20.03.2015 DATE OF PRONOUNCEMENT : 20.03.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE A.C .I.T., CIRCLE-VII, LUDHIANA AGAINST THE ORDER OF THE TRIBU NAL DATED 13.9.2013 IN ITA NO.139/CHD/2011 FOR ASSESSMENT YEA R 2007- 08. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE REVE NUE CHALLENGED THE ORDER OF THE LEARNED CIT (APPEALS) I N DELETING THE ADDITION OF RS.10,48,390/- OUT OF THE ADDITION OF RS.31.45.172/- ON ACCOUNT OF DISALLOWANCE OF THE EX PENSES. WHEN THE APPEAL WAS HEARD ON MERIT, IT WAS POINTED OUT THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS T HAN RS.3 LACS. THEREFORE, THE DEPARTMENTAL APPEAL IS LIABLE TO BE 2 DISMISSED AS IS FILED AGAINST THE CBDT INSTRUCTION NO.3 DATED 9.2.2011. THE LEARNED D.R FOR THE REVENUE AT THE TIME OF HEARING OF THE APPEAL DID NOT DISPUTE THE TAX EFFEC T IN THIS APPEAL IS BELOW RS.3 LACS. THE TRIBUNAL CONSIDERI NG THE FACTS OF THE CASE IN THE LIGHT OF THE BOARD CIRCULAR HELD THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.3 LACS. THEREFORE, THE DEPARTMENTAL APPEAL WAS FOUND TO BE FILED AGAINST THE CBDT INSTRUCTION. THE DEPARTMENTAL WAS ACCORDINGLY DISMISSED. 3. AFTER HEARING THE RIVAL CONTENTIONS AND CONSIDER ING THE AVERMENTS CONTAINED IN THE MISCELLANEOUS APPLICATIO N, WE DO NOT FIND ANY MISTAKE APPARENT FROM RECORD IN THE OR DER OF THE TRIBUNAL IN DISMISSING THE APPEAL OF THE DEPARTMENT . SINCE TAX EFFECT IS LESS THAN RS.3 LACS IN THE DEPARTMENT AL APPEAL, THEREFORE, IT WAS RIGHTLY DISMISSED HAVING BEEN FIL ED AGAINST THE CBDT INSTRUCTION AND NO MISTAKE IS POINTED OUT IN THE ORDER OF THE TRIBUNAL. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE REVENUE IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF MARCH, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH MARCH, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. 3 ASSISTANT REGISTRAR, ITAT, CHANDIGARH