ITO, WD-30(4), KOLKATA, Kolkata V. Umesh Chandra Mullick, Kolkata

MA 47/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5728 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-07-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 22-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI P.M.JAGTAP, AM & SRI N.V.VA SUDEVAN, JM ] M.A.NO.47/KOL/2016 (A/O I.T.A NO. 1630/KOL/2014) ASSESSMENT YEAR : 2006-0 7 I.T.O., WARD-30(4) -VS.- UMESH CHANDRA MU LLICK KOLKATA KOLKATA [PAN : AEMPM 0903L] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SALLONG YADEN, ADDL. CIT FOR THE RESPONDENT : NONE DATE OF HEARING : 14.07.2017. DATE OF PRONOUNCEMENT : 14.07.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE R EVENUE U/S 254(2) OF THE ACT PRAYING FOR RECALLING OF THE ORDER DATED 09.07.2015 PASSED BY THIS TRIBUNAL. 2. THE TRIBUNAL IN ITS ORDER DATED 09.07.2015 A FTER NOTICING THAT THE TAX EFFECT IN THE APPEAL WAS LESS THAN RS.4 LAKHS AND THE FACT THAT A S PER INSTRUCTION NO.5/14 DATED 10.07.2014 OF THE CBDT WHERE THE TAX EFFECT IS LESS THAN RS.4 LAKHS THE APPEALS SHOULD NOT BE FILED BEFORE THE TRIBUNAL, DISMISSED THE AP PEAL BY THE REVENUE FOR LOW TAX EFFECT. IN THIS MISCELLANEOUS APPLICATION IT HAS BEEN POINT ED OUT THAT AS PER THE INSTRUCTION DT. 10.07.2014 DESPITE THE LOW EFFECT THE APPEALS CAN B E FILED WHERE THERE IS A REVENUE AUDIT OBJECTION WHICH HAS BEEN ACCEPTED BY THE REVENUE. T HIS IS AN EXCEPTION CARVED OUT IN THE INSTRUCTION FOR FILING THE APPEAL BEFORE THE TR IBUNAL. ACCORDING TO THE REVENUE THEREFORE THE TRIBUNAL OUGHT NOT TO HAVE DISMISSED THE APPEAL OF THE REVENUE AS NOT MAINTAINABLE BEING CONTRARY TO THE SAID INSTRUCTION OF CBDT. 3. THIS MISCELLANEOUS APPLICATION WAS LISTED FOR HEARING ON SEVERAL OCCASIONS AND IN THE HEARING ON 19.05.2017 THE LD. DR WAS SPECIFICAL LY ASKED TO PRODUCE THE REVENUE 2 M.A.NO.47/KOL/2016 (A/O ITA NO.1630/KOL/2014) UMESH CHANDRA MULLICK A.YR.2006-07 2 AUDIT OBJECTION ON THE NEXT DATE OF HEARING I.E. ON 26.05.2017 AND IT WAS MADE CLEAR THAT IF THE RECORDS ARE NOT PRODUCED TO SHOW THAT THERE WAS AN AUDIT OBJECTION WHICH WAS ACCEPTED BY THE DEPARTMENT ADVERSE INFERENCE WILL B E DRAWN AGAINST THE REVENUE. AGAIN ON 26.05.2017 LAST OPPORTUNITY WAS PROVIDED TO THE REVENUE TO COMPLY WITH THE DIRECTIONS OF THE TRIBUNAL IN ITS ORDER DATED 19.05 .2017. 4. TODAY WHEN THE CASE WAS LISTED FOR HEARING T HE REVENUE HAS NOT CHOSEN TO PRODUCE THE RECORDS TO PROVE ITS CLAIM THAT THERE WAS A REV ENUE AUDIT OBJECTION WHICH WAS ACCEPTED BY THE DEPARTMENT AND THEREFORE THE APPEAL CAN BE FILED BEFORE THE TRIBUNAL NOTWITHSTANDING THE FACT THAT THE TAX EFFECT IN THE APPEAL WAS LESS THAN RS.4 LAKHS. IN THE CIRCUMSTANCES, WE DISMISS THE MISCELLANEOUS APPLICA TION OF THE REVENUE AS THE REVENUE HAS FAILED TO PROVE ITS CASE THAT THE APPEAL FILED BY IT WAS MAINTAINABLE THOUGH THE TAX EFFECT WAS LESS THAN RS.4 LAKHS AND THAT THE APPEAL FALLS WITHIN THE EXCEPTION SET OUT IN THE RELEVANT INSTRUCTIONS FOR FILING THE APPEALS. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 14.07.2017. SD/- SD/- [P.M.JAGTAP] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14.07.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.UMESH CHANDRA MULLICK, 6/7/2B, KEYATALA ROAD, KOL KATA-700029. 2. ITO, WARD-30(4), KOLKATA. 3. CIT(A)- XIV, KOLKATA 4. C.I.T- X., KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRI VATE SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHES 3 M.A.NO.47/KOL/2016 (A/O ITA NO.1630/KOL/2014) UMESH CHANDRA MULLICK A.YR.2006-07 3