The Addl Cit Range 5 Ahmedabad v. M S Pmc Project Inda Pvt Ltd Ahmedabad

ITA 3151/AHD/2015 | 2011-2012
Pronouncement Date: 13-12-2017 | Result: Dismissed

Appeal Details

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RSA Number 315120514 RSA 2015
Assessee PAN xxxxxxxxxxx
Bench xxxxxxxxxxx
Appeal Number xxxxxxxxxxx
Duration Of Justice 2 year(s) 1 month(s) 7 day(s)
Appellant xxxxxxxxxxx
Respondent xxxxxxxxxxx
Appeal Type Income Tax Appeal
Pronouncement Date 13-12-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 13-12-2017
Assessment Year 2011-2012
Appeal Filed On 06-11-2015
Judgment Text
Ita No 3151 Ahd 2015 Acit Vs Pmc Projects Ind Pvt Ltd Assessment Year 2011 12 Page 1 Of 2 In The Income Tax Appellate Tribunal Ahmedabad C Bench Ahmedabad Coram Pramod Kumar Am And S S Godara Jm Ita No 3151 Ahd 2015 Assessment Year 2011 12 Add Cit Appellant Range 5 Ahmedabad Vs Pmc Projects India Pvt Ltd Respondent 4 Th Floor Infrastructure House Beside Adani House Mithakhali Sex Roads Navrangpura Ahmedabad 380 015 Appearances By Prasoon Kabra For The Appellant Ira Kapoor For The Respondent Date Of Concluding The Hearing 13 12 2017 Date Of Pronouncing The Order 13 12 2017 O R D E R Per Pramod Kumar Am 1 This Appeal Filed By The Assessing Officer Is Directed Against The Order Dated 18 Th August 2015 Passed By The Cit A 9 Ahmedabad In The Matter Of Assessment Under Section 143 3 Of The Income Tax Act 1961 F Or The Assessment Year 2011 12 2 The Grievances Of The Assessing Officer Are As Follows 1 The Ld Cit A Has Erred In Law And On Facts I N Deleting The Disallowance Of Rs 12 32 489 Made U S 14 A Of The Act 2 The Ld Cit A Has Erred In Law And On Facts In Deleting The Addition Of Rs 16 07 998 Out Of Rs 19 24 698 Made On Accoun T Of Business Promotion Expenditure 3 The Ld Cit A Has Erred In Law And On Facts In Treating Expenditure On Account Of Purchase Of Laptop For Gift Of Rs 1 16 7 00 As Capital Expenditure Instead Of Treating The Same As Non Business Expend Iture As Held By The Ao 3 At The Outset Learned Counsel For The Assessee Sub Mitted That The Present Appeal Of The Revenue Needs To Be Dismissed On Acco Unt Of Low Tax Effect In View Of The Cbdt Circular No 21 Of 2015 Dated 10 12 2015 She Has Also Submitted That In Ita No 3151 Ahd 2015 Acit Vs Pmc Projects Ind Pvt Ltd Assessment Year 2011 12 Page 2 Of 2 The Present Case The Tax Effect Is Rs 9 13 770 Wh Ich Is Below The Prescribed Limit Of Rs 10 Lacs And She Has Placed On Record The Working For The Same The Ld Departmental Representative Fairly Admitted That Th E Tax Effect Is Less Than The Limit Prescribed By The Aforesaid Cbdt Circular 4 We Have Heard The Rival Submissions And Perused The Material Available On Record 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 Been Provided That If The Tax Effect By Virtue Of The Commissioner Of Income Tax Appeals S Order Is Bel Ow Rs 10 Lacs Then That Order Would Not Be Challenged Before The Tribunal In Furt Her Appeal The Board Has Provided Exemptions At Clause 8 Of The Instructio Ns 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 S Ome Audit Objections Or The Addition Relates To Undisclosed Foreign Assets Bank Accounts Etc We Find That The Present Case Does Not Fall Within The Exemption Cla Use And The Tax Is Less Than Rs 10 Lacs Therefore The Present Appeal Is Not Mainta Inable And Hence Dismissed 5 In The Result The Appeal Of The Revenue Is Dism Issed Pronounced In The Open Court Today On The 13 Th Day Of December 2017 Sd Sd S S Godara Pramod Kum Ar Judicial Member Accountant Member Bt Ahmedabad The 13 Th Day Of December 2017 Copies To 1 The Appellant 2 The Respondent 3 Commissioner 4 Cit A 5 Departmental Representative 6 Guard File By Order True Copy Assistant Registrar Income Tax Appellate Tribunal Ahmedabad Benches Ahmedabad 1 Date Of Dictation Covered Matter Tax Ef Fect Less Than 10 Lacs 13 12 2017 2 Date On Which The Typed Draft Is Placed Before T He Dictating Member 13 12 2017 3 Date On Which The Approved Draft Comes To The Sr P S P S 13 12 2017 4 Date On Which The Fair Order Is Placed Before Th E Dictating Member For Pronouncement 13 12 2017 5 Date On Which The File Goes To The Bench Clerk 19 12 2017 6 Date On Which The File Goes To The Head Clerk 7 The Date On Which The File Goes To The Assistant Registrar For Signature On The Order 8 Date Of Despatch Of The Order