DCIT, Circle- 1(1), Cuttack v. Sri Gouranga Charan Sahoo, Jagatsingpur

ITA 266/CTK/2020 | 2010-2011
Pronouncement Date: 11-05-2021 | Result: Dismissed

Appeal Details

RSA Number 26622114 RSA 2020
Assessee PAN AGVPS3269C
Bench Cuttack
Appeal Number ITA 266/CTK/2020
Duration Of Justice 4 month(s) 25 day(s)
Appellant DCIT, Circle- 1(1), Cuttack
Respondent Sri Gouranga Charan Sahoo, Jagatsingpur
Appeal Type Income Tax Appeal
Pronouncement Date 11-05-2021
Appeal Filed By Department
Tags 143(3)
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 11-05-2021
Assessment Year 2010-2011
Appeal Filed On 16-12-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BEFORE S/ SHRI DCIT CIRCLE - 1(1) CUTTACK PAN/GIR NO. AGVPS 3269 C (APPELLANT THIS IS AN APPEAL FILED BY CIT(A) CUTTACK DATED 17.1.2020 2. THE APPEAL IS TIME BARRE LETTER DATED 3 RD CIRCLE - 1(1) CUTTACK STATING THAT ALTHOUGH THE TIME LIMIT FOR FILING THE APPEAL EXPIRES ON 8.5.2020 BUT AS PER THE ORDINANCE I.E. TAXATION AND OTHER LAWS (RELATION OF CERTAIN PROVIS THE TIME LIMIT FOR FILING OF FURTHER APPEAL HAS BEEN EXTENDED TO 31.3.2021. THEREFORE IN PURSUANCE TO THE ORDINANCE DATED 24.6.2020 THE DEPARTMENT IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH CUTTACK SHRI CHANDRA MOHAN GARG JUDICIAL ITA NO.266/CTK/2020 ASSESSMENT YEAR : 2010-2011 1(1) VS. SRI GOURANGA CHARAN SAJHOO AT: THODIAPADA SOMPUR JAGATSINGHPUR AGVPS 3269 C (APPELLANT ) .. ( RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI S.C.MOHANTY DR DATE OF HEARING : 01 /4/ 202 1 DATE OF PRONOUNCEMENT : 11/5 /20 O R D E R AN APPEAL FILED BY THE REVENUE AGA INST THE ORDER OF THE CIT(A) CUTTACK DATED 17.1.2020 FOR THE ASSESSMENT YEAR 2010 THE APPEAL IS TIME BARRE D BY 221 DAYS. THE DEPARTMENT HAS FILED A JULY 2020 FROM THE PR. CIT CUTTACK ADDRESSED TO DCIT 1(1) CUTTACK STATING THAT ALTHOUGH THE TIME LIMIT FOR FILING THE APPEAL ON 8.5.2020 BUT AS PER THE ORDINANCE I.E. TAXATION AND OTHER LAWS (RELATION OF CERTAIN PROVIS IONS) ORDINANCE 2020 DATED 24.6.2020 WHEREIN THE TIME LIMIT FOR FILING OF FURTHER APPEAL HAS BEEN EXTENDED TO 31.3.2021. THEREFORE IN PURSUANCE TO THE ORDINANCE DATED 24.6.2020 THE DEPARTMENT P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL JUDICIAL MEMBER SRI GOURANGA CHARAN SAJHOO AT: THODIAPADA SOMPUR RESPONDENT ) S.C.MOHANTY DR 1 /20 21 INST THE ORDER OF THE 2010 -2011. D BY 221 DAYS. THE DEPARTMENT HAS FILED A JULY 2020 FROM THE PR. CIT CUTTACK ADDRESSED TO DCIT 1(1) CUTTACK STATING THAT ALTHOUGH THE TIME LIMIT FOR FILING THE APPEAL ON 8.5.2020 BUT AS PER THE ORDINANCE I.E. TAXATION AND OTHER LAWS IONS) ORDINANCE 2020 DATED 24.6.2020 WHEREIN THE TIME LIMIT FOR FILING OF FURTHER APPEAL HAS BEEN EXTENDED TO 31.3.2021. THEREFORE IN PURSUANCE TO THE ORDINANCE DATED 24.6.2020 THE DEPARTMENT ITA NO.266/CTK/2020 ASSESSMENT YEAR : 2010-2011 P A G E 2 | 3 HAS FILED APPEAL ON 16.12.2020. IN VIEW OF ABOVE I CONDONE THE DELAY OF 221 DAYS AND ADMIT THE APPEAL FOR HEARING. 3. NONE APPEARED ON BEHALF OF RESPONDENT-ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. HENCE I PROCEED TO DISPOSE THE APPEAL OF THE REVENUE QUA-RESPONDENT ASSESSEE AFTER HEARING LD D.R. AND ON THE BASIS OF MATERIALS AVAILABLE ON RECORD OF THE TRIBUNAL. 4. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS: 1. THE LD CIT(A) WAS NOT JUSTIFIED IN DIRECTING TO ADOPT ONLY 5% OF THE UNDISCLOSED RECEIPTS AS INCOME WITHOUT ANY FINDING AS REGARDS ANY UNDISCLOSED EXPENDITURE BY THE ASSESSEE. 2. THE LD CIT(A) WAS NOT JUSTIFIED IN HOLDING THAT LABOUR CHARGES WERE PAID WITHOUT EVEN AN ORAL CONTRACT WHICH IS NEVER POSSIBLE IN BUSINESS. 4. WITHOUT GOING INTO THE MERITS OF THE CASE ON A QUERY FROM THE BENCH LD. DR ADMITTED THAT THE TAX EFFECT ON THE DISPUTED ISSUE IS MUCH BELOW RS.50 LACS AND IN VIEW OF CBDT CIRCULAR NO.17/2019 DATED 08.08.2019 THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. 5. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE THE TRIBUNAL TO RS.50 LACS. FURTHER CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO. 17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEALS. IN SUCH CIRCUMSTANCES THE PRESENT APPEAL FILED BY THE REVENUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. ITA NO.266/CTK/2020 ASSESSMENT YEAR : 2010-2011 P A G E 3 | 3 6. BEFORE PARTING I CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA-10 OF THE CIRCULAR DATED 11.07.2018. 7. IN CONCLUSION BY APPLYING THE CBDT CIRCULAR DATED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA) THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. 8. IN THE RESULT THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED ON 11 /5/2021. SD/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 11 /5/2021 B.K.PARIDA SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY ITAT CUTTACK 1. THE APPELLANT : DCIT CIRCLE - 1(1) CUTTACK 2. THE RESPONDENT. SRI GOURANGA CHARAN SAJHOO AT: THODIAPADA SOMPUR JAGATSINGHPUR 3. THE CIT(A) - CUTTACK 4. PR.CIT - CUTTACK 5. DR ITAT CUTTACK 6. GUARD FILE. //TRUE COPY//