The ITO, Ward-2(3),, Baroda v. M/s. Royal Developers,, Baroda

ITA 2582/AHD/2013 | 2004-2005
Pronouncement Date: 26-10-2016 | Result: Dismissed

Appeal Details

RSA Number 258220514 RSA 2013
Assessee PAN AAGFR3268M
Bench Ahmedabad
Appeal Number ITA 2582/AHD/2013
Duration Of Justice 2 year(s) 11 month(s) 24 day(s)
Appellant The ITO, Ward-2(3),, Baroda
Respondent M/s. Royal Developers,, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 26-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 26-10-2016
Date Of Final Hearing 25-10-2016
Next Hearing Date 25-10-2016
Assessment Year 2004-2005
Appeal Filed On 01-11-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD BEFORE SHRI N.K. BILLAIYA ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD JUDICIAL MEMBER ./ ITA NO. 2582/AHD/2013 / ASSESSMENT YEAR: 2004-05 THE INCOME-TAX OFFICER WARD-2(3) BARODA VS. M/S. ROYAL DEVELOPERS RABIYA PARK TANDALJA MAIN ROAD BARODA PAN : AAGFR 3268 M / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI MUDIT NAGPAL SR DR ASSESSEE(S) BY : NONE / DATE OF HEARING : 25/10/2016 / DATE OF PRONOUNCEMENT: 26/10/2016 / O R D E R PER N.K. BILLAIYA ACCOUNTANT MEMBER: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-II BARODA DAT ED 14.06.2013 FOR ASSESSMENT YEAR 2004-05. 2. THE SOLITARY GROUND RAISED BY THE REVENUE READS AS UNDER:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE LD. CIT(A) ERRED IN DELETING THE PENALTY OF RS.3 26 290/- LEVI ED U/S 271(1)(C) OF THE ACT BY HOLDING THAT MORE THAN ONE VIEW WAS POSSIBLE ON BOTH THE CLAIMS MADE BY THE ASSESSEE DISREGARDING THE FACT THAT THE MISTAKE WAS ADMITTED ONLY ON POINTING OUT THE SAME DURING THE ASSESSMENT PROCEED INGS. 3. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE HAVE HEARD THE LD. SR. DEPARTMENTAL REPRESENT ATIVE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT PRIMA-FACIE THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULA R NO. 21/2015 IN F.NO.279/MISC. 142/2007-ITJ (PT) DATED 10TH DECEMBE R 2015 VIDE WHICH IT ITA NO. 2582 AHD 2013 ITO VS. ROYAL DEVELOPERS AY 2004-05 2 HAS BEEN 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 EXEMPTIONS AT CLAUSE (8) OF THE INSTRUCTIO NS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLIC ABLE IF VIRES OF ANY PROVISIONS HAS BEEN QUASHED BY IMPUGNED ORDER OR AD DITION WAS MADE ON SOME AUDIT OBJECTIONS OR THE ADDITION RELATES TO UN DISCLOSED FOREIGN ASSETS/BANK ACCOUNTS ETC. WE FIND THAT THE PRESEN T 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 DISMIS SED. 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE COURT ON 26 TH OCTOBER 2016 AT AHMEDABAD. SD/- SD/- (MAHAVIR PRASAD) JUDICIAL MEMBER (N.K. BILLAIYA) ACCOUNTANT MEMBER AHMEDABAD; DATED 26/10/2016 BIJU T. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! # / CONCERNED CIT 4. # ( ) / THE CIT(A) - XI AHMEDABAD 5. & ! ! / DR ITAT AHMEDABAD 6. / GUARD FILE . / BY ORDER TRUE COPY / ( DY./ASSTT.REGISTRAR) $ % / ITAT AHMEDABAD