The ITO, Ward-2, Anand V. M/s. Indian Packaging Products, Anand

MA 28/AHD/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5634 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 28-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO. 28/AHD/2015 (ARISING OUT OF ITA NO. 273/AHD/2013) ASSESSMENT YEAR : 2005-06 INCOME-TAX OFFICER, WARD-2, ANAND V/S . M/S. INDIAN PACKAGING PRODUCTS, AT: JITODIA, DIST: ANAND PAN NO. AAAFI 7051 H (APPLICANT) .. (RESPONDENT) REVENUE BY : SHRI PRASOON KABRA, SR DR ASSESSEE BY : NONE / DATE OF HEARING : 19/01/2018 /DATE OF PRONOUNCEMENT : 19/01/2018 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF REVENUE, CONTENDING THEREIN THAT THIS APPEAL WAS DI SMISSED ON ACCOUNT OF LOW TAX EFFECT BY THE TRIBUNAL VIDE ORDER DATED 08.07.2 013 IN ITA NO.273/AHD/2013. 2. LEARNED DEPARTMENTAL REPRESENTATIVE POINTED OUT THAT CBDT INSTRUCTION BEARING NO.3/2011 DATED 09.02.2011 CONTAINS EXCEPTI ON CLAUSE AT SERIAL NO.8(C) OF THE INSTRUCTION WHICH PROVIDES THAT IF AN ASSESSMEN T IS BEING REOPENED ON AN AUDIT OBJECTION AND THAT AUDIT OBJECTION WAS ACCEPT ED BY THE DEPARTMENT, THEN THIS INSTRUCTION WILL NOT BE APPLICABLE FOR CHALLEN GING THE ORDERS OF THE LEARNED CIT(A) OR ITAT BEFORE THE HIGHER APPELLATE AUTHORIT IES. IN THE PRESENT CASE, THERE WAS AN AUDIT OBJECTION AND THEREFORE, APPEAL OF THE REVENUE WAS MAINTAINABLE MA NO. 28/AHD/ 2015 (IN ITA NO.273/AHD/2013) ITO VS. INDIAN PACKAGING PRODUCTS LTD AY 2005-06 - 2 - BEFORE THE TRIBUNAL AND IT SHOULD NOT HAVE BEEN DIS MISSED ON ACCOUNT OF TAX EFFECT INVOLVED IN IT. 3. WE HAVE PERUSED THE RECORD AND WE ARE SATISFIED THAT THIS APPEAL FALLS WITHIN THE EXEMPTION PROVIDED UNDER THE AFORESAID C BDT INSTRUCTION; THEREFORE, THE TRIBUNAL HAS COMMITTED AN APPARENT ERROR BY DIS MISSING THE APPEAL BEING NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT. WE RECA LL THE ORDER AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIR ECTED TO LIST THE APPEAL IN REGULAR COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 19 TH JANUARY, 2018 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD, DATED 19/01/2018 *BT. / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $%# / THE RESPONDENT. 3. ' / CONCERNED CIT 4. ' ( ) / THE CIT(A) 5. * $-- , , / DR, ITAT, AHMEDABAD 6. 0 / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD