The DCIT, Central Circle-2(2),, Ahmedabad v. Shri Govindbhai Atmaram Dalwadi,, Ahmedabad

ITSSA 446/AHD/2013 | 2009-2010
Pronouncement Date: 05-10-2016 | Result: Dismissed

Appeal Details

RSA Number 44620516 RSA 2013
Bench Ahmedabad
Appeal Number ITSSA 446/AHD/2013
Duration Of Justice 2 year(s) 9 month(s) 25 day(s)
Appellant The DCIT, Central Circle-2(2),, Ahmedabad
Respondent Shri Govindbhai Atmaram Dalwadi,, Ahmedabad
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 05-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 05-10-2016
Date Of Final Hearing 04-10-2016
Next Hearing Date 04-10-2016
Assessment Year 2009-2010
Appeal Filed On 10-12-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI MANISH BORAD ACCOUNTANT MEMBER ./ IT(SS)A.NO.446/AHD/2013 / ASSTT. YEAR: 2009-2010 DCIT CENT.CIR.2(2) AHMEDABAD. VS SHRI GOVINDBHAI ATMARAM DALWADI 44 YOGESHWAR BUNGALOWS GULAB TOWER ROAD THALTEJ AHMEDABAD 380 054. ! / (APPELLANT) '# ! / (RESPONDENT) REVENUE BY : SHRI JAMES KURIAN SR.DR ASSESSEE BY : NONE / DATE OF HEARING : 04/10/2016 / DATE OF PRONOUNCEMENT: 05 /10/2016 $%/ O R D E R PER RAJPAL YADAV JUDICIAL MEMBER REVENUE IS IN APPEAL AGAINST THE ORDER OF THE LD.CI T(A)-III AHMEDABAD DATED 6.9.2013 FOR THE ASTT.YEAR 2009-10. 2. SOLITARY GRIEVANCE OF THE REVENUE IS THAT THE LD .CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.32 14 720/- WHICH WAS A DDED BY THE AO ON ACCOUNT OF UNEXPLAINED INVESTMENT. 3. IN RESPONSE TO THE NOTICE OF HEARING ADJOURNMEN T APPLICATION WAS BEING MOVED FROM THE OFFICE OF SHRI PIPARA & CO. CHARTER ED ACCOUNTANT. HOWEVER NO POWER OF ATTORNEY WAS SUBMITTED ALONG W ITH APPLICATION. WITH THE ASSISTANCE OF THE LD.DR WE HAVE GONE THROUGH T HE RECORD. IT(SS)A NO.446/AHD/2013 2 4. WE ARE OF THE OPINION THAT TAX EFFECT ON THE DEL ETION OF ADDITION OF RS.32 14 720/- WOULD BE ROUGHLY RS.9 60 000/- BECA USE IT IS A CASE OF AN INDIVIDUAL. IN VIEW OF THE LATEST CBDT INSTRUCTION NO.21/2015 DATED 10.12.2015 RESTRICTING FILE OF THE APPEAL BY THE RE VENUE BEFORE THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.10 00 000/- WE ARE OF THE OPINION THAT THE PRESENT APPEAL IS NOT MAINTAINABLE. HOWEVER IN CA SE LD.AO FINDS THAT THE TRIBUNAL HAS COMMITTED ANY ERROR IN CALCULATING THE TAX EFFECT THE REVENUE WILL BE AT LIBERTY TO FILE AN APPLICATION FOR RECAL L OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN THE LIMITATION P ROVIDED IN THE ACT. 5. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 5 TH OCTOBER 2016 AT AHMEDABAD. SD/- SD/- (MANISH BORAD) ACCOUNTANTN MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 05/10/2016