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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI P.K. BANSAL & SHRI AMARJIT SINGH
PER AMARJIT SINGH, J.M.
Aforesaid appeal at the instance of the Revenue is directed
against the impugned order dated 3rd February 2014, passed by the
learned Commissioner (Appeals)–II, Nagpur, for the assessment year
2007–08 raising following grounds of appeal:–
“1. Whether on the facts and in the circumstances of the case, the learned CIT(A) has erred in holding that transportation charges of ` 13,82,850 included purchase of material which did not attract TDS provision?
Whether on the facts and in the circumstances of the case, the learned CIT(A) failed to appreciate that the Assessing Officer had segregated the transportation charges from total payments, including material charges and made disallowance under section 40(a)(ia) on transportation charged only amounting to ` 13,82,850 for which tax was not deducted at source by the assessee?”
2 M/s. Prashant Construction Company
When the case was called for hearing, none appeared on behalf
of the respondent assessee before us. Therefore, we proceed to
dispose off the appeal after hearing the learned Departmental
Representative and on the basis of material on record.
At the outset, the learned Departmental Representative
submitted before us that the tax effect pertaining to the amount
disputed by the Revenue is less than the monitary limit of ` 10 lakh
fixed by the CBDT in Circular no.21 of 2015 dated 10th December
2015, in relation to appeal before the Income Tax Appellate Tribunal.
Taking into consideration the aforesaid submissions of the learned
Departmental Representative and also finding that the CBDT circular
under reference applies retrospectively even to pending appeals, we
hold that the appeal filed by the Revenue is not maintainable and
liable to be dismissed as such.
In the result, appeal stands dismissed.
Order pronounced in the open Court on 20.06.2017
Sd/- Sd/- P.K. BANSAL AMARJIT SINGH VICE PRESIDENT JUDICIAL MEMBER
NAGPUR, DATED: 20.06.2017
3 M/s. Prashant Construction Company
Copy of the order forwarded to:
(1) The Assessee; (2) The Revenue; (3) The CIT(A); (4) The CIT, Nagpur City concerned; (5) The DR, ITAT, Nagpur; (6) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary
(Dy./Asstt. Registrar) ITAT, Nagpur