ACIT, Circle - 47, Kolkata, Kolkata v. M/s AUTO CHAMPION, Howrah

ITA 629/KOL/2012 | 2005-2006
Pronouncement Date: 31-07-2012 | Result: Dismissed

Appeal Details

RSA Number 62923514 RSA 2012
Assessee PAN AAHPA4494P
Bench Kolkata
Appeal Number ITA 629/KOL/2012
Duration Of Justice 3 month(s) 11 day(s)
Appellant ACIT, Circle - 47, Kolkata, Kolkata
Respondent M/s AUTO CHAMPION, Howrah
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 31-07-2012
Assessment Year 2005-2006
Appeal Filed On 19-04-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI SANJAY ARORA ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER ITA NO. 629 / KOL / 20 12 ASSESSMENT YEAR:2005-06 ACIT CIRCLE-47 KOLKATA V/S . M/S AUTO CHAMPION ANDUL ROAD NITYANANDA NAGAR D.S. LANE HOWRAH 711109 [PAN NO.AAHPA4494P] (APPELLANT) .. (RESPONDENT) /BY APPELLANT SHRI B.K. DAS SR-DR /BY RESPONDENT NONE /DATE OF HEARING 31-07-2012 /DATE OF PRONOUNCEMENT 31-07-2012 O R D E R PER SANJAY ARORA ACCOUNTANT MEMBER:- THIS IS AN APPEAL BY THE REVENUE CONTESTING THE OR DER BY THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XXX KOLKATA ( CIT(A) FOR SHORT) DATED 01-12-2011 PARTLY ALLOWING THE ASSESSEES APPEAL AG ITATING ITS ASSESSMENT U/S. 143(3) R.W.S. 147 OF THE INCOME-TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 29-12-2008 FOR THE ASSESSMENT YEAR (A.Y) 2005-06. 2. THE APPEAL RAISES A SINGLE ISSUE I.E . THE MAIN TAINABILITY IN LAW AND ON FACTS. OF THE DELETION OF UNEXPLAINED CASH CREDIT O F RS. 9 LAKH ADDED BY THE ASSESSING OFFICER (AO) U/S. 68 OF THE ACT. ITA NO.629/KOL/2012 A.Y. 2005-06 ACIT CIR-47 KOL V. M/S AUTO CHAMPION PA GE 2 3. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN THE INSTANT APPEAL WAS CALLED OUT FOR HEARING. SO HOWEVER WE O BSERVE THE TAX-EFFECT OF THE REVENUES APPEAL WHICH RAISES A QUESTION OF FA CT IS AT LESS THAN RS.3 LAKHS I.E. THE THRESHOLD LIMIT PER THE EXTANT INS TRUCTION ISSUED BY THE BOARD U/S. 268A OF THE ACT; THE APPEAL HAVING BEING FILED ON 19-04-2012. THE LD. DR ON BEING QUESTIONED IN THIS REGARD BY THE BENCH COULD NOT REBUT THIS FACT(S). 4. THE REVENUES APPEAL UNDER REFERENCE IS THUS NOT MAINTAINABLE IN TERMS OF SECTION 268A OF THE ACT WHICH AUTHORIZES THE BOARD TO ISSUE INSTRUCTIONS ORDERS ETC. FROM TIME TO TIME FIXI NG MONETARY LIMITS FOR THE PURPOSE OF REGULATING THE FILING OF APPEALS REFERE NCES ETC. BY THE REVENUE UNDER THE ACT. AND FURTHER THAT WHERE AN APPEAL REFERENCE ETC. STANDS FILED BY THE REVENUE THE TRIBUNAL OR COURT HEARING SUCH APPEAL SHALL HAVE REGARD TO SUCH INSTRUCTIONS ORDERS ETC. 5. THE PRIMARY FACTS AS WELL AS OF THE POSITION IN LAW BEING UNDISPUTED IN OUR CLEAR VIEW THE INSTANT APPEAL BY THE REVENUE I S NOT MAINTAINABLE BEFORE US. WE ACCORDINGLY DISMISS THE SAME IN LIMINE AS NOT MAINTAINABLE. WE DECIDE ACCORDINGLY. 6. IN THE RESULT REVENUES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (GEORGE MATHAN) (SANJA Y ARORA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA *DKP - 31 /0 7 /2012 KOLKATA &' &' &' &' (() (() (() (() *) *) *) *) / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT ITA NO.629/KOL/2012 A.Y. 2005-06 ACIT CIR-47 KOL V. M/S AUTO CHAMPION PA GE 3 2. / RESPONDENT 3. -(. & &/ / CONCERNED CIT 4. & &/- / CIT (A) 5. )23 (((. & (. 56- / DR ITAT AHMEDABAD 6. 389 :; / GUARD FILE. BY ORDER/ &' /TRUE COPY/ ASSTT. REGISTRAR STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 31/07/12 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 31/07 4) DATE OF CORRECTION 31/07 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 31/07 7) ORDER UPLOADED ON 03/08 8) SHORT-HAND NOTE ATTACHED TO FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 01/08