The DCIT, Circle-9,, Ahmedabad v. Dr.Mahesh D.Mehta, Ahmedabad

ITA 1819/AHD/2014 | 2007-2008
Pronouncement Date: 28-11-2017 | Result: Dismissed

Appeal Details

RSA Number 181920514 RSA 2014
Assessee PAN AEQPM8480E
Bench Ahmedabad
Appeal Number ITA 1819/AHD/2014
Duration Of Justice 3 year(s) 5 month(s) 15 day(s)
Appellant The DCIT, Circle-9,, Ahmedabad
Respondent Dr.Mahesh D.Mehta, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2017
Appeal Filed By Department
Tags low tax effect
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 28-11-2017
Date Of Final Hearing 13-06-2017
Next Hearing Date 13-06-2017
First Hearing Date 13-06-2017
Assessment Year 2007-2008
Appeal Filed On 13-06-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD BEFORE SHRI N.K. BILLAIYA ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER ./ ITA NO. 1819/AHD/2014 / A.Y. 2007-08 DCIT CIRCLE-9 AHMEDABAD VS DR. MAHESH D MEHTA C/O. MAYUR SHAH & ASSOCIATES 21 KAJAL KIRAN 11-B SHRIMALI SOCIETY NAVRANGPURA AHMEDABAD 380 009 PAN : AEQPM 8480 E (APPELLANT) (RESPONDENT) BY APPELLANT : PRAFNA PARAMITA SR DR BY RESPONDENT : NONE / DATE OF HEARING : 16/11/2017 /DATE OF PRONOUNCEMENT: 28/11/2017 / O R D E R PER S.S. GODARA JUDICIAL MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST CIT(A) -XV AHMEDABADS ORDER DATED 22.03.2014 PASSED IN CASE NO.CIT(A)- XV/DCIT/CIR-9/209/12-13 IN PROCEEDINGS U/S 143(3) R.W.S. 147 OF T HE INCOME-TAX ACT 1961 (IN SHORT THE ACT). 2. THE EFFECTIVE GROUNDS RAISED BY THE REVENUE IN ITS APPEAL READ AS UNDER:- 1A). THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV AHMEDABA D HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.19 01 206/ - OUT OF TOTAL ADDITION OF RS.19 46 173/- MADE ON ACCOUNT OF UNACCOUNTED CASH CRE DIT. 1B). THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV AHMEDABAD HA S ERRED IN LAW AND ON FACTS IN ACCEPTING ASSESSEE'S CONTENTI ON REGARDING CASH RECEIPT OF RS.74 000/- ON ACCOUNT OF NSC MATURITY & INT EREST RECEIVED WITHOUT ANY EVIDENCE AVAILABLE ON RECORD. ITA NO. 1819/AHD/2014 DCIT VS. DR. MAHESH D MEHTA A.Y. 2007-08 - 2 - 1C). THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN ACCEPTING ASSESSEE'S CONTENTIO N REGARDING UNCONFIRMED & UNVERIFIED SOURCE OF PAYMENT OF INSTALME NT OF RS.1 89 240/-BY DEVANG MEHTA. 3. AT THE TIME OF HEARING BEFORE US NONE APPEARED ON B EHALF OF THE ASSESSEE; HOWEVER SINCE THE ISSUE IN QUESTION IS COVE RED BY CBDT CIRCULAR NO. 21/2015 DATED 10TH DECEMBER 2015 THIS APPEAL IS DECIDED EX-PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD. 4. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PE RUSED THE MATERIAL PLACED BEFORE US. WE FIND THAT PRIMA-FACIE THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 21/2015 IN F.NO.279/MISC. 142/2007-ITJ (PT) DATED 10TH DECEMBER 2015 VIDE WHICH IT HAS BE EN PROVIDED THAT IF THE TAX EFFECT BY VIRTUE OF THE COMMISSIONER OF INCOME-TAX (APPEALS)S ORDER IS BELOW RS. 10 LACS THEN THAT ORDER WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL IN FURTHER APPEAL. THE BOARD HAS PROVIDED EX EMPTIONS AT CLAUSE (8) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLICABLE IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR ADDITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS/BANK ACCOUNTS ETC. WE F IND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXEMPTION CLAUSE AND THE TAX IS LESS THAN RS.10 LACS. THEREFORE THE PRESENT APPEAL IS NOT MAINTAINABLE AND HENCE DISMISSED. 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 28 TH NOVEMBER 2017 AT AHMEDABAD. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER AHMEDABAD; DATED 28/11/2017 *BT ITA NO. 1819/AHD/2014 DCIT VS. DR. MAHESH D MEHTA A.Y. 2007-08 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. / DR ITAT AHMEDABAD 6. / GUARD FILE. / BY ORDER TRUE COPY / (DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD