ACIT, UDAIPUR V. Shri Kewal Chand Labana, UDAIPUR

MA 25/JODH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2325 (ITAT-JODHPUR)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-08-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO. 25 /JODH/2014 (ARISING OUT OF ITA NO. 44 0 /JODH/201 1 ) ( ASSESSMENT Y EAR : 200 8 - 0 9 ) ACIT , CIRCLE - 1, UDAIPUR . VS. SHRI KEWAL CHAND LABANA , TIRUPATI TRACTOERS, OPP. ROADWAYS WORK SHOP , ROAD NO. 13, UDAIPUR. (APPELLANT) PAN : AAJPL 2870 N (RESPONDENT) APPELLANT BY : SHRI AMIT KOTHARI. DEPARTME NT BY : SHRI N.A. JOSHI, D.R. DAT E OF HEARING : 1 2 - 0 8 - 2014 DATE OF PRONOUNCEMENT : 12 - 0 8 - 201 4 ORDER PER N.K. SAINI , A .M . THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE DEPARTMENT AND IS ARIS ING OUT OF T HE ORDER DATED 0 3 - 1 0 - 2012 IN ITA NO. 440 /JODH/201 1 FOR THE A.Y. 200 8 - 0 9 . 2 THE DEPARTMENT HAS STATED IN THIS MISC. APPLICATION THAT THE APPEAL OF THE DEPARTMENT WAS DISMISSED ON ACCOUNT OF TAX EFFECT BUT THE TAX EFFECT INVOLVED 2 WAS RS. 3,35,658/ - SINCE TH E ASSESSING OFFICER DISALLOWED COMMISSIONS EXPENSES OF RS. 11,88,335/ - . IT IS REQUESTED THAT THE ORDER DATED 03/10/2012 MAY BE RECALLED. 3. LEARNED D.R. DURING THE COURSE OF HEARING REITERATED THE CONTENTS OF THE MISC. APPLICATION FILED BY THE DEPARTMEN T . 4 . IN HIS RIVAL SUBMISSIONS, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE FACTS MENTIONED BY THE DEPARTMENT ARE WRONG AS THE TAX EFFECT IN THIS CASE WAS RS. 2,96,256/ - BECAUSE THE AMOUNT IN DISPUTE WAS RS. 9,87,520/ - I.E. THE RELIEF ALLOWED BY T HE LD. CIT(A), AGAINST WHICH THE DEPARTMENT FILED THE APPEAL. IT WAS STATED THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY THE ITAT , THEREFORE, THIS MISC. APPLICATION IS NOT MAINTAINABLE . 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CAR EFULLY GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT IS NOTICED THAT THE TAX EFFECT ON THE AMOUNT IN DISPUTE WAS RS. 2,96,256/ - , WHICH WAS LESS THAN THE MON E T A RY LIMIT PRESCRIBED BY THE CBDT I.E. RS. 3,00,000/ - IN INSTRUCTION NO. 3/11 DATED 09/02/2011. THEREFORE, THE APPEAL OF THE DEPARTMENT WAS RIGHTLY DISMISSED VIDE ORDER DATED 03/10/2012 IN I.T.A.NO. 440/JODH/2011 FOR THE A.Y. 2008 - 09. ACCORDINGLY, THERE IS NO MISTAKE APPARENT FROM THE RECORD WHICH CAN 3 BE RECTIFIED U/S. 254( 2) OF THE I.T. ACT, 1961 . IN THAT VIEW OF THE MATTER, WE DO NOT SEE ANY MERIT IN THIS MISC. APPLICATION OF THE DEPARTMENT. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE DEPARTMENT IS DISMISSED . (ORDER PRONOUN CED IN THE OPEN COURT ON THIS 12 - 0 8 - 201 4 . ) S D/ - SD/ - (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12 TH AUGUST , 201 4 V R/ - COPY TO: - 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUA RD FILE SR. PRIVATE SECRETARY, ITAT, JODHPUR