ACIT, Circle 2(1), Chandigarh V. Sh. Mohit Chitkara, Chandigarh

MA 52/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2765 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 10-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Depreciation; Audit objection; Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.52/CHD/2014 IN ITA NO. 711/CHD/2013 (ASSESSMENT YEAR : 2007-08) THE A.C.I.T., VS. SHRI MOHIT CHITKARA, CIRCLE 2(1), # 2154, SECTOR 15C, CHANDIGARH. CHANDIGARH. PAN: ABAPC7958C (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI S.K.MITTAL RESPONDENT BY : SHRI VINEET KRISHAN DATE OF HEARING : 20.02.2015 DATE OF PRONOUNCEMENT : 20.02.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS ORDER SHALL DISPOSE OFF MISCELLANEOUS APPLICA TION FILED BY THE A.C.I.T., CIRCLE 2(1), CHANDIGARH AGAI NST THE ORDER OF THE TRIBUNAL DATED 20.1.2014 DISMISSING THE DEPA RTMENTAL APPEAL IN ITA NO.711/CHD/2013. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSING OFFICER WHILE PASSING THE RE-ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S. 148 OF THE ACT MADE DISALLOWANCE OF R S.59,296/- ON ACCOUNT OF DEPRECIATION. THE LEARNED CIT (APPEA LS) ALLOWED THE APPEAL OF THE ASSESSEE QUASHING THE REOPENING O F THE ASSESSMENT BECAUSE REOPENING WAS DONE ON MERE CHA NGE OF OPINION. THE TRIBUNAL DISMISSED THE DEPARTMENTAL APPEAL 2 VIDE ORDER DATED 20.1.2014 CONSIDERING THE TAX EFFE CT TO BE BELOW RS.3 LACS. 3. THE MISCELLANEOUS APPLICATION IS FILED BY THE A. C.I.T., CIRCLE 2(1), CHANDIGARH STATING THAT THE DEPARTMENT AL APPEAL COULD BE FILED SUBJECT TO EXCEPTION PROVIDED IN THE BOARD CIRCULAR. HOWEVER, NOTHING IS CITED IN THE MISCELL ANEOUS APPLICATION AS TO WHAT WERE THE OBJECTIONS OF THE D EPARTMENT AT THE TIME OF FILING OF THE DEPARTMENTAL APPEAL. THE LEARNED D.R FOR THE REVENUE STATED THAT THERE AN AUDIT OBJE CTION FOR WHICH THE ASSESSMENT WAS REOPENED. THE CONTENTION OF THE LEARNED D.R FOR THE REVENUE IS NOT RELEVANT BECAUSE ONCE THE ASSESSMENT IS REOPENED ON AUDIT OBJECTION, THE AUDI T OBJECTION STANDS SATISFIED. FURTHER IT IS NOT IN DISPUTE TH AT THE TAX EFFECT WAS BELOW RS.3 LACS FOR THAT REASON THE DEPA RTMENTAL APPEAL WAS DISMISSED. 4. CONSIDERING THE ABOVE DISCUSSION, WE DO NOT FIND ANY MISTAKE APPARENT FROM THE RECORD. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF FEBRUARY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH FEBRUARY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3