THE DCIT, CIRCLE-9, AHMEDABAD vs. DR.MAHESH D.MEHTA, AHMEDABAD

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ITA 1819/AHD/2014Status: DisposedITAT Ahmedabad28 November 2017AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable based on CBDT Circular No. 21/2015, which stipulates that appeals with a tax effect below Rs. 10 lacs should not be challenged further. The present case did not fall under any exemption clauses.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting a significant portion of an addition made on account of unaccounted cash credit. The assessee did not appear for the hearing.

What were the issues?

Maintainability of the Revenue's appeal before the Tribunal due to low tax effect, as per CBDT guidelines.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI N.K. BILLAIYA & SHRI S.S. GODARA

Hearing: 16/11/2017Pronounced: 28/11/2017

PER S.S. GODARA, JUDICIAL MEMBER

This appeal by the Revenue is directed against CIT(A)-XV, Ahmedabad’s order dated 22.03.2014 passed in case No.CIT(A)- XV/DCIT/Cir-9/209/12-13, in proceedings u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short the “Act”).

2.

The effective grounds raised by the Revenue in its appeal read as under:-

“1a). The Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad has erred in law and on facts in deleting the addition of Rs.19,01,206/- out of total addition of Rs.19,46,173/- made on account of unaccounted cash credit. 1b). The Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad has erred in law and on facts in accepting Assessee's contention regarding cash receipt of Rs.74,000/- on account of NSC maturity & interest received without any evidence available on record.

ITA No. 1819/Ahd/2014 DCIT vs. Dr. Mahesh D Mehta A.Y. 2007-08 - 2 - 1c). The Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad has erred in law and on facts in accepting Assessee's contention regarding unconfirmed & unverified source of payment of instalment of Rs.1,89,240/-by Devang Mehta.

3.

At the time of hearing before us, none appeared on behalf of the assessee; however, since the issue in question is covered by CBDT Circular No. 21/2015 dated 10th December 2015, this appeal is decided ex-parte qua the assessee, after hearing the ld. DR and perusing the material available on record.

4.

We have heard the ld. Departmental Representative and perused the material placed before us. We find that prima-facie this appeal of the Revenue is not maintainable in view of CBDT Circular No. 21/2015 in F.No.279/Misc. 142/2007-ITJ (Pt) dated 10th December 2015, vide which it has been provided that if the tax effect by virtue of the Commissioner of Income-tax (Appeals)’s order is below Rs. 10 lacs, then that order would not be challenged before the Tribunal in further appeal. The Board has provided exemptions at clause (8) of the Instructions wherein it has been provided that these instructions will not be applicable, if vires of any provisions has been quashed by impugned order or addition was made on some audit objections or the addition relates to undisclosed foreign assets/bank accounts, etc. We find that the present case does not fall within the exemption clause and the tax is less than Rs.10 lacs. Therefore, the present appeal is not maintainable and hence dismissed.

5.

In the result, the appeal filed by the Revenue is dismissed in limine.

Order pronounced in the Court on 28th November, 2017 at Ahmedabad.

Sd/- Sd/-

(N.K. BILLAIYA) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 28/11/2017 *Bt

ITA No. 1819/Ahd/2014 DCIT vs. Dr. Mahesh D Mehta A.Y. 2007-08 - 3 -

आदेश आदेश क� आदेश आदेश क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : अ�ेिषत अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. आयकर आयु�(अपील) / The CIT(A) 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड� फाईल / Guard file. 6.

आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार TRUE COPY उप उप/सहायक उप उप सहायक सहायक पंजीकार सहायक पंजीकार पंजीकार (Dy./Asstt.Registrar) पंजीकार आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, अहमदाबाद अहमदाबाद / ITAT, Ahmedabad आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण अहमदाबाद अहमदाबाद

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