The ITO, Jr. Ward-2(3), PORBANDAR V. Akashdeep Construction Co., PORBANDAR

MA 24/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0687 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 14-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MA THEWS D R RE

Judgement Text

I , IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . . CL . . BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M. A . NO. 2 4/RJT/2013 (ARISEN OUT OF THE ORDER IN ITA NO.427/RJT/2012) 7R R / ASSESSMENT YEAR 200 4 - 0 5 THE INCOME - TAX OFFICER, JR., WARD - 2(3), PORBANDAR. ( / APPELLANT) M/S. AKASHDEEP CONSTRUCTION CO., BUNDER ROAD, PORBANDA R. PAN : AADFA5102C NA / RESPONDENT 6 / REVENUE BY SHRI K. C. MA THEWS, D R. 7RE / ASSESSEE BY SHRI CHETAN AGARWAL , CA. / DATE OF HEARING 0 7 - 06 - 2013 / DATE OF PRONOUNCEMENT 21 - 0 6 - 2013 / ORDER . . , CL / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE POINTING OUT THAT THE TRIBUNAL DECIDED THE APPEAL OF THE REVENUE IN ITA NO.427/RJT/2012 ON 19 - 10 - 2012 WITHOUT WAITING FOR THE DECISIO N OF HONBLE GUJARAT HIGH COURT IN CIT VS. SHAMBHUBHAI MAHADEV AHIR (2012) 26 TAXMAN.COM.64 (GUJ.), WHEREIN THE JURISDICTIONAL HIGH COURT HAS DEFERRED FROM ITS OWN DECISION IN THE CASE OF CIT VS. SURESHCHANDRA GURGAPRASAD KHATOD (HUF) IN TAX APPEAL NO.140 4 OF 2010 AND HELD THAT THE ISSUE AS TO APPLICABILITY OF I N STRUCTION REQUIRED CONSIDERATION BY A LARGER BENCH OF HONBLE GUJARAT HIGH COURT. THE LD. DR POINTED OUT THAT TRIBUNAL MAY RECALL ITS ORDER AND DECIDE THE SAME AFTER THE JUDGMENT OF LARGER BENCH OF HONBLE GUJARAT HIGH COURT REGARDING APPLICABILITY OF INSTRUCTION OF CBDT CIRCULAR DATED 09.02.2011. AS AGAINST THIS, SHRI CHETAN AGARWAL, CA APPEARED ON BEHALF OF THE ASSESSEE POINTED OUT THAT THE REVENUE FILED APPEAL ON 05.07.2012 THEREFORE, THE LARG ER BENCH OF HONBLE GUJARAT HIGH COURT IN THE CASE OF CIT VS. SHAMBHUBHAI MAHADEV AHIR WILL HAVE NO BEARING ON THE CONTROVERSY INVOLVED IN THIS APPEAL AS THIS APPEAL OF REVENUE WAS FILED AFTER THE DATE MENTIONED IN INSTRUCTION NO. 3/2011 [F. NO. 279/MISC. 142/2007 - ITJ], DATED 9 - 2 - 2011 ISSUED BY M A 2 4 - 201 3 2 CBDT. 2. RIVAL SUBMISSIONS WERE CONSIDERED. ADMITTEDLY, REVENUE FILED THIS APPEAL ON 05.07.2012. THE INSTRUCTION NO. 3/2011 [F. NO. 279/MISC. 142/2007 - ITJ], DATED 9 - 2 - 2011 ISSUED BY CBDT, APPLIES TO APPEAL FILED ON OR AFTER 09 - 02 - 2011. AS PER THIS CIRCULAR, THE LIMIT IS INCREASED TO RS.3 LAKHS. ADMITTEDLY, THE REVENUE FILED THE APPEAL IN CONTRAVENTION OF INSTRUCTION NO. 3/2011 [F. NO. 279/MISC. 142/2007 - ITJ], DATED 9 - 2 - 2011 . IN THIS VIEW OF THE MATTER, WE ARE OF THE VIE W THAT THERE IS NO MISTAKE IN FOLLOWING THE INSTRUCTION OF CBDT BY THE TRIBUNAL IN ITS ORDER DATED 19 - 10 - 2012. T HEREFORE, WE DECLINE TO INTERFER E . 3. IN THE RESULT, THE MISCELLANEOUS A PPL ICATION FILED BY THE REVENUE IS DISMISSED. 4 . THIS ORDE R PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - ( . . 6 D. K. SRIVASTAVA ) ( . . R / T. K. SHARMA) / ACCOUNTANT MEMBER 7 6 / JUDICIAL MEMBER / ORDER DATE 21 - 0 6 - 2013. /RAJKOT NVA/ - 1 LJO O / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - THE INCOME - TAX OFFICER, JR. WARD - 2(3), PORBANDAR. 2 . NA / RESPONDENT - M/S. AKASHDEEP CONSTRUCTION CO., BUNDER ROAD, PORBANDAR. 3 . I / CONCERNED CIT , JAMNAGAR . 4 . - / CIT (A), JAMNAGAR. 5 . N77I , I , / DR, ITAT, RAJKOT 6 . R / GUARD FILE. / BY ORDER TRUE COPY. SENIOR PRIVATE SECRETARY, IT AT, RAJKOT