The ACIT, (OSD), Circle-9,, Ahmedabad v. Shri Rajesh N. Patel,, Ahmedabad

ITA 368/AHD/2014 | 2007-2008
Pronouncement Date: 30-09-2016 | Result: Dismissed

Appeal Details

RSA Number 36820514 RSA 2014
Assessee PAN AFTPP1530L
Bench Ahmedabad
Appeal Number ITA 368/AHD/2014
Duration Of Justice 2 year(s) 7 month(s) 24 day(s)
Appellant The ACIT, (OSD), Circle-9,, Ahmedabad
Respondent Shri Rajesh N. Patel,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 30-09-2016
Date Of Final Hearing 30-09-2016
Next Hearing Date 30-09-2016
Assessment Year 2007-2008
Appeal Filed On 05-02-2014
Judgment Text
B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV JM AND SHRI MANISH BORAD AM ./ITA.NO.368/AHD/2014 ( / ASSTT YEAR : 2007-08) ACIT (OSD) CIRCLE -9 AHMEDABAD. VS. RAJESH N. PATEL PROP. N. K. PATEL & CO. GROUND FLOOR VITHALBHAI BHAVAN NR. SARDAR PATEL COLONY RLY. CROSSING AHMEDABAD. PAN AFTPP 1530L (APPELLANT) (RESPONDENT) / APPELLANT BY: SHRI JAMES KURIEN SR. DR / RESPONDENT BY: NONE / DATE OF HEARING 30/9/2016 /DATE OF PRONOUNCEMENT 30/9/2016 / O R D E R PER MANISH BORAD ACCOUNTANT MEMBER THIS APPEAL OF REVENUE IS DIRECTED AGAINST THE OR DER OF LD.CIT(A)-XV AHMEDABAD DATED 01 ST NOVEMBER 2013 PASSED AGAINST THE ORDER U/S 143(3 ) OF THE IT ACT 1961(IN SHORT THE ACT) DT.24.12.200 9 FRAMED BY ACIT(OSD) CIRCLE-9 AHMEDABAD. 2. GRIEVANCES OF THE REVENUE IN THIS APPEAL ARE AS UNDER :- ITA NO. 368/AHD/2014 ASST. YEAR 2007-08 2 1) THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV AHMEDABAD HAS ERRED IN IN LAW AND ON FACTS IN DELETING THE DISALL OWANCE OF RS.15 34 275/- OUT OF TOTAL DISALLOWANCE OF RS.17 86 775/- MADE ON ACCOUNT OF DEPRECIATION SINCE THE MEMORANDUM OF UNDERSTANDING CLEARLY INDICATES THAT THE OWNERSHIP OF THE MACHINERY IS ENTIRELY WIT H AND AT THE WILL OF GAYATRI PROJECTS LTD. AND NOT WITH THE ASSESSEE. 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV AHMEDABAD OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 3) IT IS THEREFORE PRAYED THAT THE ORDER OF THE LD . COMMISSIONER OF INCOME- TAX (APPEALS)-XV AHMEDABAD MAY BE SET-ASIDE AND TH AT OF THE ASSESSING OFFICER BE RESTORED. 3. BEFORE US APPLICATION DATED 27.9.2016 REQUESTING FOR ADJOURNMENT HAS BEEN PLACED BY THE LD. AR. HOWEVER ON GOING THROUG H THE GROUNDS OF APPEAL WE FIND THAT TOTAL TAX EFFECT IN THIS APPEAL IS BEL OW RS.10 LAKHS IN VIEW OF THE CBDT CIRCULAR DATED 10/12/2015. WE THEREFORE REJE CT THE ADJOURNMENT APPLICATION AND PROCEED TO DECIDE THE APPEAL IN VIE W OF THE CIDT CIRCULAR. 4. WE OBSERVE THAT THIS APPEAL WAS PRESENTED ON 5/ 2/2014. ON 10.12.2015 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 21/2015 PROHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS . THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT MEA NING THEREBY THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEAL ALSO. THE TAX EFFECT ON DELETION OF THE TOTAL ADDITION IN THIS APPEAL WOULD BE LESS THAN RS.10 LAKHS. THE PRESENT APPEAL DESERVES TO BE DISMISSED BEING T REATED TO BE FILED IN VIOLATION OF CBDT INSTRUCTIONS. THE CASE DOES NOT F ALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTIONS. IT IS FURT HER OBSERVED THAT SINCE ITA NO. 368/AHD/2014 ASST. YEAR 2007-08 3 WHILE HEARING THE APPEAL SUCH FACTORS WERE NOT CON SIDERED THEREFORE IN CASE ON RE-VERIFICATION AT THE END OF THE AO IT C AME TO THE NOTICE THAT THE TAX EFFECT IS MORE OR THEY FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE INSTRUCTION THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN LIMITATION PROVIDED IN LAW. IN VIEW OF THE ABOVE THE APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 30 TH SEPTEMBER 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER SD/- (MANISH BORAD) ACCOUNTANT MEMBER AHMEDABAD; DATED 30 /9/2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT AHMEDABAD 1. DATE OF DICTATION .. : 30/9/2016. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 30/9/2016 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30 /9 /16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER..