Income Tax Appellate Tribunal - Ahmedabad
The Ito, Ward-2,, Anand vs M/S. Indian Packaging Products,, Anand on 19 January, 2018
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'बी' अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH, AHMEDABAD
BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND
SHRI RAJPAL YADAV, JUDICIAL MEMBER
MA No. 28/Ahd/2015
(Arising out of ITA No. 273/Ahd/2013)
Assessment Year : 2005-06
Income-Tax Officer, V/s. M/s. Indian Packaging Products,
Ward-2, Anand At: Jitodia, Dist: Anand
PAN No. AAAFI 7051 H
(Applicant) .. (Respondent)
Revenue by : Shri Prasoon Kabra, Sr DR
Assessee by : None
सुनवाई क तार ख/ Date of Hearing : 19/01/2018
घोषणा क तार ख /Date of Pronouncement : 19/01/2018
आदे श/O R D E R
PER RAJPAL YADAV, JUDICIAL MEMBER:
The present Miscellaneous Application is directed at the instance of Revenue, contending therein that this appeal was dismissed on account of low tax effect by the Tribunal vide order dated 08.07.2013 in ITA No.273/Ahd/2013.
2. Learned Departmental Representative pointed out that CBDT Instruction bearing No.3/2011 dated 09.02.2011 contains exception clause at serial no.8(c) of the instruction which provides that if an assessment is being reopened on an audit objection and that audit objection was accepted by the Department, then this instruction will not be applicable for challenging the orders of the learned CIT(A) or ITAT before the higher appellate authorities. In the present case, there was an audit objection and therefore, appeal of the Revenue was maintainable MA No. 28/Ahd/2015 (in ITA No.273/Ahd/2013) ITO vs. Indian Packaging Products Ltd AY 2005-06 -2- before the Tribunal and it should not have been dismissed on account of tax effect involved in it.
3. We have perused the record and we are satisfied that this appeal falls within the exemption provided under the aforesaid CBDT Instruction; therefore, the Tribunal has committed an apparent error by dismissing the appeal being not maintainable on account of low tax effect. We recall the order and restore the appeal to its original number. The Registry is directed to list the appeal in regular course.
4. In the result, the Miscellaneous Application filed by the Revenue is allowed.
Order pronounced in the Court on 19th January, 2018 at Ahmedabad.
Sd/- Sd/-
(PRAMOD KUMAR) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad, Dated 19/01/2018 *BT.
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ# / The Appellant
2. $%यथ# / The Respondent.
3. संबं धत आयकर आयु'त / Concerned CIT
4. आयकर आयु'त(अपील) / The CIT(A)
5. *वभागीय $-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड0 फाईल / Guard file.
आदे शानुसार/ BY ORDER, TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad