Income Tax Appellate Tribunal - Ahmedabad
Dy. Cit, Circle-3, , Surat vs Moh. Varishali R. Pathan, , Surat on 12 January, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2405/Ahd/2014 & CO No.282/Ahd/2014 िनधा रण वष / Assessment Year : 2009-10 DCIT, Shri Moh Varishali R Pathan, Circle-3, Vs 49, Subhash Nagar, Adajan Surat Pathia, Surat - 395007 PAN : APAPP 3568 B अपीलाथ / अपीलाथ (Appellant) यथ यथ / थ (Respondent Revenue by : Shri Ashish Pophare, DR Assessee by : None Date of Hearing : 12/01/2016 Date of Pronouncement in Court : 12/01/2017 आदेश/O R D E R This appeal by the Revenue and Cross-objection thereof filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-IV, Surat dated 09.06.2014 for Assessment Year 2009-10.
2. The grounds raised by the Revenue read as under:-
1. On the facts and in the circumstances of the case, whether the Ld. CIT(A) was justified in deleting the addition of Rs.19,80,000/- on account of unexplained cash deposits in bank account without taking into consideration the fact that the amount of Rs.19,80,000/- has been deposited on four different dates after the sale and registration of the property, which contradicts the explanation of the assessee.
2. On the facts and in the circumstances of the case, whether the Ld. CIT(A) was justified in deleting the addition of Rs.19,80,000/- by accepting the entry regarding the receipt of Rs.19,80,000/- in the cash book claimed to be maintained by the assessee notwithstanding the fact that the assessee has himself filed the return of income u/s 44AF stating that no books of account are maintained.
3. At the time of hearing, none appeared on behalf of the assessee;
however, written submission dated 09.01.2016 was filed stating that the tax effect involved in the present appeal is lesser than the prescribed limit in view of the CBDT Circular No.21 of 2015 dated 10.12.2015.
SMC-ITA No. 2405 & CO No.282/Ahd/2014 DCIT vs. Shri Moh. Varishali R. Pathan AY : 2009-10 2
4. I have heard the ld. Departmental Representative, perused the material available on record and gone through the orders of the authorities below. On perusing the grounds of appeals raised by the Revenue, I prima- facie find that the tax effect in the present appeal is below Rs.10 lacs. As per the announcement of Central Board of Direct Taxes (CBDT) dated 10.12.2015 (Circular No.21 of 2015), no Department appeals are to be filed against relief given by ld. CIT(A) before the Income Tax Appellate Tribunal unless the tax effect, excluding interest, exceeds Rs.10 lacs and it further states that the instructions will apply retrospectively to the pending appeals. 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. I prima-facie find that the present case does not fall within the exemption clause and the tax effect involved in this appeal is below Rs. 10 lakhs. Therefore, the appeal of the Revenue is not maintainable and hence dismissed.
5. As the appeal filed by the Revenue itself is found to be non- maintainable and as the cross-objection of the assessee arises only as a result of this appeal, the cross objection filed by the assessee is also dismissed as infructuous.
6. In the result, the appeal of the Revenue and the Cross-objection of the assessee, both are dismissed.
Sd/-
R.P. TOLANI
(JUDICIAL MEMBER)
Ahmedabad; Dated 12/01/2017
*Biju T.
SMC-ITA No. 2405 & CO No.282/Ahd/2014
DCIT vs. Shri Moh. Varishali R. Pathan
AY : 2009-10
3
आदेश क ितिलिप अ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबंिधत आयकर आयु / Concerned CIT
4. आयकर आयु (अपील) / The CIT(A)
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad