Income-tax Officer, Aurangabad V. Shri Shantilal D. Muthiyan, Aurangabad

MA 155/PUN/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9179 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-07-2012
• Assessment Year: 1990-1991
• Appeal Filed On: 22-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MISRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER M.A. NO. 155/PN/2011 (ARISING OUT OF ITA NO. 1134/PN/2008) (ASSTT. YEAR : 199091) INCOME TAX OFFICER APPLICANT WD 2(2), AURANGABAD V. SHRI SHANTILAL D MUTHIYAN RES PONDENT PROP. METRO CLOTH CENTER, TILAK PATH, AURANGABAD PAN : NOT AVAILABLE APPLICANT BY : SHRI ALOK MISRA RESPONDENT BY : MS. DEEPA KHARE HEARD ON : 27/ 7/2012 PRONOUNCED ON : /8/2012 ORDER PER R.S. PADVEKAR, JM THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE STATING THAT THE REVENUES APPEAL BEING ITA NO. 1134/PN/2008 FOR THE A.Y. 1990-91 WAS DISMISSED BY THE TRIBUNAL ON 11/5/2011 VIDE OR DER DATED 11/5/2011 ON THE REASON THAT THE SAID APPEAL WAS NOT FULFILL ING THE MINIMUM MONETARY LIMIT IN RESPECT OF THE EFFECT FIXED BY T HE CBDT FOR THE APPEAL TO BE FIXED IN THE TRIBUNAL. 2. IT IS STATED IN THE APPLICATION THAT THE A.O HAS LEVIED THE PENALTY U/S. 271(1)(C ) OF RS.2,04,180/-. THE LD CIT(A) DE LETED THE PENALTY AND HENCE REVENUE CHALLENGED THE ORDER OF THE CIT(A) IN THE TRIBUNAL. IT IS STATED IN THE APPLICATION THAT IN THE LIGHT OF THE DECISION OF THE SUPREME COURT IN THE CASE OF CIT (C-III) VS. SURYA HERBAL LTD, SLP(C) (CC NO.13094/2011, DECISION DATED 29/8/2011), THE TRIBU NAL SHOULD NOT HAVE DISMISSED THE APPEAL FILED BY THE REVENUE. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . IN THIS CASE, IT IS NOT DISPUTED THAT THE QUANTUM OF PENALTY CHALLEN GED BEFORE THE M.A. NO 155/PN/2011 SHRI SHANTILAL D. MUTHIYAN A.Y.1990.91 PAGE OF 2 2 TRIBUNAL WAS RS.2,04,180/-. THE DECISION OF THE HO NBLE SUPREME COURT IN THE CASE OF SURYA HERBAL LTD. (SUPRA) HAS BEEN C ONSIDERED BY THE HONBLE HIGH COURT OF BOMBAY (AURANGABAD BENCH) IN THE CASE OF CIT II, NASHIK VS. VARSHA DILIP KOLLHE, ITA NO. 7 OF 20 10, JUDGMENT DATED 5.3.2010. IF THE APPEAL IS INVOLVING ANY CASCADING EFFECT, THEN THE CONTENTION OF THE REVENUE CAN BE CONSIDERED. NOTHI NG HAS BEEN POINTED OUT BEFORE US BY THE DEPARTMENT TO THE EFFECT THAT THE APPEAL WHICH IS DISMISSED BY THE TRIBUNAL FOR NOT FULFILLING THE MI NIMUM MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL IN RESPECT OF THE TAX EFFECT. WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION FILE D BY THE REVENUE. 4. IN THE RESULT, REVENUES MISCELLANEOUS APPLICATI ON IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 9TH AUGU ST 2012. SD/- SD/- ( G.S. PAN NU ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER PUNE, DATED THE 09TH AUGUST, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT, AURANGABAD 4. THE CIT(A)- AURANGABAD 5. THE D.R. ITAT B BENCH, PUNE 6. GUARD FILE /-TRUE COPY-/ BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE