Assistant Commissioner of Income-Tax, Central Circle-, BASTAR(CG) v. SHRI KHEMRAJ JAIN, DANTEWADA(CG)

ITA 35/BIL/2011 | 2005-2006
Pronouncement Date: 10-02-2012 | Result: Dismissed

Appeal Details

RSA Number 3524714 RSA 2011
Assessee PAN AFBPJ2245Q
Bench Raipur
Appeal Number ITA 35/BIL/2011
Duration Of Justice 1 year(s) 9 day(s)
Appellant Assistant Commissioner of Income-Tax, Central Circle-, BASTAR(CG)
Respondent SHRI KHEMRAJ JAIN, DANTEWADA(CG)
Appeal Type Income Tax Appeal
Pronouncement Date 10-02-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 10-02-2012
Assessment Year 2005-2006
Appeal Filed On 31-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BILASPUR BENCH BILASPUR BEFORE SHRI SHAILENDRA KUMAR YADAV (J.M) & SHRI R.K.PANDA(A.M) ITA NO.35/BLPR/11 (ASSESSMENT YEAR2005-06) THE INCOME TAX OFFICER JEYPORE ROAD KUMHARPARA JAGDALPUR DIST. BASTAR (CG) (APPELLANT) VS. SHRI KHEMRAJ JAIN PROP. M/S. ARHANT RICE MILL MAIN ROAD TONGPAL DIST. DANTEWADA(CG) PAN:AFBPJ 2245Q (RESPONDENT) APPELLANT BY : SHRI SUDHIR KUMAR RESPONDENT BY : SHRI G.S.AGARWAL DATE OF HEARING : 09/02 /2012 DATE OF PRONOUNCEMENT : 10 /02/2012 ORDER PER SHAILENDRA KUMAR YADAV J.M: THIS APPEAL FILED BY THE REVENUE IS AGAINST THE ORDER OF CIT(A) RAIPUR (CG) DATED 1/10/2010 FOR THE ASSE SSMENT YEAR 2005-06. THE GROUND RAISED BY THE REVENUE IN TH IS APPEAL READS AS UNDER. 1. WHETHER IN LAW AND ON FACTS & CIRCUMSTANCES OF THE CASE THE CIT(A) WAS JUSTIFIED IN DELETING THE ADDI TION OF RS.7 00 000/- MADE BY THE AO U/S. 68 OF THE I.T. AC T 1961. IITA NO.35/BLPR/11 ) 2 2. WHETHER T IN LAW ON FACTS & CIRCUMSTANCES OF TH E CASE THE CIT(A) WAS JUSTIFIED IN DELETING THE ADDITION O F RS. 85 050/- MADE BY THE AO OUT OF CUSTOM MILLING EXPEN SES. 2. AT THE TIME OF HEARING BOTH THE PARTIES FAIR LY CONCEDED BEFORE US THAT THE TAX EFFECT INVOLVED IN THIS AP PEAL IS LESS THAN RS. 3.00 LACS. AS PER CBDT INSTRUCTION NO.2 DATED 24/10/2005 THE REVENUE AUTHORITIES ARE NOT AUTHORIZED TO FILE APPEAL BEFORE THE TRIBUNAL INCASE THE TAX EFFECT IS LESS THAN RS. 2.00 LACS. THE SAID LIMITED WAS RAISED TO RS. 3.00 LACS VIDE INST RUCTION NO.3 OF 2011 DATED 9/2/2011 OF CBDT. THE HONBLE BOMBAY HI GH COURT IN THE CASE OF CIT VS. CAMPCO COLOUR COMPANY (254 ITR 565) HAVE HELD THAT THE APPEAL FILED BY THE REVENUE AUTHORITIES IN CONTRAVENTION OF THE INSTRUCTION OF CBDT IS NOT MA INTAINABLE. THE HONBLE BOMBAY HIGH COURT IN THE CASE OF PITHW A ENGINEERING WORKS (276 ITR 519) HAVE ALSO HELD THA T THE INSTRUCTION ISSUE BY CBDT PRESCRIBING TAX LIMIT FO R FILING APPEAL BEFORE THE TRIBUNAL OR HIGH COURT WOULD ALSO APPLY TO PENDING APPEALS EVEN THOUGHT ON THE DATE OF FILING OF APPEA L THE MANDATORY LIMIT MAY HAVE BEEN LOWER. IN THIS CASE THE DATE OF FILING OF APPEAL THE MONETARY LIMIT WAS RS. 2.00 L ACS WHICH HAS NOW BEEN RAISED TO RS. 3.00 LACS. THEREFORE IN VI EW OF THE JUDGMENT OF HONBLE BOMBAY HIGH COURT IN THE PITHWA ENGINEERING WORKS(SUPRA) THE APPEALS FILED BY THE R EVENUE ARE NOT MAINTAINABLE AS THE TAX EFFECT INVOLVED IS LE SS THAN RS.3.00 LACS. WE THEREFORE DISMISS THE APPEAL OF THE RE VENUE AS NOT MAINTAINABLE. IITA NO.35/BLPR/11 ) 3 3. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 10 TH DAY OF FEB. 2012. SD/- SD/- (R.K.PANDA) (SHAILEND RA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIA L MEMBER BILASPUR DATED. 10 TH FEB. 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4.THE CIT(A)- CONCERNED 5. THE D.R BI LASPUR BENCH. (TRUE COPY) BY ORDER SR.PRIVATE SECRETARY ITAT BILASP UR BENCH BILASPUR VM. IITA NO.35/BLPR/11 ) 4 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 31/1/2012 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 31/1/2012 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER