ITO, Mohali V. M/s Gilard Electronics Pvt. Ltd., Mohali

MA 2/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4245 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 30-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Audit objection; Tax effect
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.2/CHD/2016 IN ITA NO. 857/CHD/2014 ( ASSESSMENT YEAR 2008-09) THE ITO, VS M/S GILLARD ELECTRONICS WARD 6(3), PVT. LTD., C-132, MOHALI. INDUSTRIAL AREA, PHASE 8, MOHALI. PAN : AAACG7797F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K. MITTAL RESPONDENT BY : SHRI SUNIL KUMAR DATE OF HEARING : 01.04.2016 DATE OF PRONOUNCEMENT : 01.04.2016 O R D E R PER BHAVNESH SAINI,JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY IT O, WARD-6(3), MOHALI SEEKING RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 04.06.2015 PASSED IN ITA 857/201 4 FOR ASSESSMENT YEAR 2008-09. 2. THE RECORD REVEALED THAT THE ASSESSING OFFICER I N THIS CASE PASSED THE ORDER UNDER SECTION 143(3) WHICH WA S LATER ON REVISED UNDER SECTION 154 OF THE ACT MAKING ADDI TION OF RS. 1,72,240/-. THE LD. CIT(APPEALS) DELETED THE A DDITION HOLDING IT TO BE DEBATABLE ISSUE AND NOT FILING THE SAME WITHIN THE AMBIT OF SECTION 154 OF THE ACT. WHEN DEPARTMENT PREFERRED APPEAL BEFORE TRIBUNAL WHICH W AS 2 DISMISSED AS THE SAME WAS FILED AGAINST CBDT INSTRU CTION HAVING LOW TAX EFFECT. 3. THE LD. DR CONTENDED THAT IN THIS CASE THERE WAS A REVENUE AUDIT OBJECTION, THEREFORE, APPEAL OF THE R EVENUE SHOULD NOT BE DISMISSED ON ACCOUNT OF LOW TAX EFFEC T. 4. AFTER HEARING CONTENTIONS, WE ARE OF THE VIEW TH ERE IS NO MISTAKE APPARENT ON RECORD SO AS TO ALLOW MISCEL LANEOUS APPLICATION FILED BY THE REVENUE. THE ASSESSING OF FICER IN THE IMPUGNED ORDER UNDER SECTION 154 OF THE ACT HAS NOT MENTIONED ANY FACT IF HE HAS PROCEEDED UNDER SECTIO N 154 OF THE ACT ON ACCOUNT OF ANY AUDIT OBJECTION. IN THE ABSENCE OF NOTING ON RECORD TO PRIMA-FACIE PROVE ANY AUDIT OBJECTION RAISED ON THE MATTER IN ISSUE, WE ARE NOT INCLINED TO INTERFERE WITH THE EARLIER ORDER. NO MISTAKE ON RE CORD HAVE BEEN POINTED OUT, THEREFORE, MISCELLANEOUS APPLICAT ION OF THE REVENUE IS LIABLE TO BE DISMISSED. WE, ACCORDI NGLY, DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST APRIL,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD