INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

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ITA 133/GTY/2024Status: DisposedITAT Guwahati29 January 2025AY 2021-22Bench: SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)12 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal, holding that it was not maintainable due to low tax effect, as per CBDT instructions. The Tribunal also allowed the assessee's cross-objection on the same ground and refrained from deciding the merits of the case.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting a disallowance under Section 80-IE. The disallowance was made for failure to furnish Form 10CCB before the due date. The assessee argued that Form 10CCB was not mandatory for Section 80-IE and that the appeal was not maintainable due to low tax effect.

What were the issues?

Whether the Revenue's appeal is maintainable due to low tax effect and if the filing of Form 10CCB is mandatory for claiming deduction under Section 80-IE.

Which sections of the Income-tax Act were involved?

Section 80-IE,Section 44AB,Section 143(1),Section 250

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Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA

Before: SRI MANOMOHAN DAS & SRI RAKESH MISHRA

order

: January 29th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the Revenue is against the order of the Ld. Addl/JCIT(A)-Aurangabad [hereinafter referred to as “the Ld. CIT(A)”] Kindly refer to the subject mentioned above. In this regard, it is stated that the order u/s 250 was passed by the CIT(A) in the case of Arunachal Tea Company (PAN: AAWFA8791L) for the AY 2021-22 on 28/03/2024. The office of the ITO, Ward-I, Digboi has been under the additional charge of Shri Vipul Kumar, Income Tax Officer, Ward-I, Duliajan from 21 /03/2024 to 03/06/2024 as the undersigned, Shri Biswajit Majumdar, who has been holding the charge of the ITO, Ward-I, Digboi was assigned election duty and relieved of the charge of Ward-I, Digboi. It is also stated that the Shri Vipul Kumar has also been assigned election duty apart from the charges of Ward-I, Duliajan and Ward-I, Digboi. Further, one more staff of Ward-I, Digboi was deputed for election duty. Due to these reasons, there has been a delay of 11 (eleven) days in filing the appeal before the Hon'ble ITAT. The date of limitation for filing the appeal in this case is 27/05/2024. Further, it is stated that the generator set at Ward-I, Digboi is currently out of order and there has been electricity issues in this area recently due to heavy rainfall and falling of trees at various places. Therefore, due to these electricity issues and the election duties of officers in charge of the Ward-I, Digboi, there has been a delay in filing the appeal which is being prayed to be condoned. Thus, in view of the facts and circumstances stated above, it is seen that there has been a delay of eleven days, as on today (07/06/2024), from the date of limitation for filing the appeal before the Hon'ble ITAT. The details regarding this are summarized below: (i) Date on which the order u/s 250 by the CIT(A) was passed : 28/03/2024 (ii) Date of submission of appeal scrutiny report from this office : 14/05/2024 (iii) Date of limitation for filing appeal before the Hon'ble ITAT : 27/05/2024

7.

On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue on account of low tax effect and also allow the cross objection filed by the assessee that the appeal is not maintainable on account of low tax effect and is not covered under any of the exceptions. We also refrain from deciding the merits of the case. However, in case on re-verification of the facts at the end of the Ld. AO, it emerges that the tax effect is more than the limit for filing the appeal or this case falls under any of the other exceptions provided in the instruction/circular, then the Revenue will be at liberty to file a Miscellaneous Application for recall of this order and revival of the

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