ITO, Jaipur v. AMIT BHANDARI, Jaipur

ITA 547/JPR/2015 | 2006-2007
Pronouncement Date: 24-10-2016 | Result: Dismissed

Appeal Details

RSA Number 54723114 RSA 2015
Assessee PAN ACGPB3125P
Bench Jaipur
Appeal Number ITA 547/JPR/2015
Duration Of Justice 1 year(s) 4 month(s) 20 day(s)
Appellant ITO, Jaipur
Respondent AMIT BHANDARI, Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 24-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 24-10-2016
Assessment Year 2006-2007
Appeal Filed On 03-06-2015
Judgment Text
- VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES (SMC) JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 547/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 THE ITO WARD- 6 (1) JAIPUR CUKE VS. SHRI AMIT BHANDARI 80 USHA COLONY MALVIYA NAGAR JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ACGPB 3125P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY: SMT. POONAM RAI DCIT - DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SMT. SHALU MAHESHWARI LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24/10/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 24/10/2016 VKNS'K@ ORDER PER BHAGCHAND AM THE REVENUE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A)- 2 JAIPUR DATED 12-03-2015 FOR THE ASSESS MENT YEAR 2006-07 RAISING THEREIN FOLLOWING GROUND OF APPEAL. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) JAIPUR HAS ERRED IN:- WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN DELE TING TRADING ADDITION WHILE UPHOLDING THE ADDITION U/S 40A(3) OF THE I.T. ACT AND STATING THAT THE DEFECTS IN ITA NO. 547/JP/2015 ITO WARD- 6 (1) JAIPUR VS. SHRI AMIT BHANDARI JA IPUR 2 THE BOOKS OF ACCOUNT GETS CURED BY UPHOLDING THE ADDITION MADE U/S 40A(3). 2.1 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS OBSERVED THAT THE DEMAND / TAX EFFECT IN THE REVENUES APPEAL IN QUESTION IS BELOW RS. 10.00 LA CS . UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I T ACT CBDT HAS REC ENTLY ISSUED CIRCULARNO.21 OF 2015 DATED 10.12.2015(F NO. 279/MI SC. 142/2007-ITJ(PT) INSTRUCTING THE AUTHORITIES BELOW DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED RS.10 LACS. THE C IRCULAR IS SPECIFICALLY MENTIONED TO BE APPLICABLE FOR ALL PEN DING APPEALS. 2.2 SUBJECT TO SOME EXCEPTIONS IT IS FURTHER DIRE CTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDR AWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 2.3 THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEP TIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DIS PUTE IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY C BDT FOR THE APPEAL THE SAME IS NOT MAINTAINABLE IN VIEW OF FORE GOINGS. AC CORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHD RAWN. ITA NO. 547/JP/2015 ITO WARD- 6 (1) JAIPUR VS. SHRI AMIT BHANDARI JA IPUR 3 3.0 IN THE RESULT THE APPEAL OF THE REVENUE IS DIS MISSED ORDER PRONOUNCED IN THE OPEN COURT ON 24 /1 0/2016 SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24 /10/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO WARD- 6 (1) JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- SHRI AMIT BHANDARI JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR ITAT JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 547/JP/2015) VKNS'KKUQLKJ@ BY ORDER LGK;D IATHDKJ @ ASSISTANT. REGISTRAR