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Bhogal Sons (Regd.), Ludhiana vs Assessee

Income Tax Appellate Tribunal12 January 2015

Ratio decidendi

The rule this decision rests on

The Departmental appeal is not maintainable where the tax effect involved does not exceed the monetary limit prescribed by the CBDT instruction in force, and an appeal filed in contravention of such a circular is liable to be dismissed on that ground alone. The Cross Objection filed by the assessee falls with the departmental appeal and may be dismissed as withdrawn at the assessee's request, where the assessee's counsel seeks leave to withdraw it.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALCHANDIGARH BENCH 'A' CHANDIGARHBEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBERAND SHRI T.R.SOOD, ACCOUNTANT MEMBERITA No. 1099/CHD/2013Assessment Year: 2009-10

The ACI T, Vs M/s Bhogal Sons (Regd.), Circle V, 22-R, Industrial Area B, Ludhiana. Ludhiana.

PAN: AABFB3443K & C.O. 1/CHD/2014 In ITA No. 1099/CHD/2013 Assessment Year: 2009-10

M/s Bhogal Sons (Regd.), Vs The ACI T, 22-R, Industrial Area B, Circle V, Ludhiana. Ludhiana.

PAN: AABFB3443K

(Appellant) (Respondent)

Appellant by : Shri S.K.Mittal Respondent by : Shri S.R. Chhabra

Date of Hearing : 08.01.2015 Date of Pronouncement : 12.01.2015

O R D E R

PER BHAVNESH SAINI,JM

The Departmental appeal as well as Cross Objection by

assessee are directed against the order of ld. CIT(Appeals)-II

Ludhiana dated 19.09.2013 for assessment year 2009-10.

2. The departmental appeal is filed to challenge the deletion

of disallowance of Rs. 6,77,652/- made under section 36(1)(iii) of

the Act. The assessment order revealed that this was the sole

addition made in the assessment order. The ld. CIT(Appeals),

following order of the Tribunal in the case of the assessee dated 2

14.09.2012 deleted the addition. These facts would reveal that

the tax effect in the departmental appeal was below Rs. 3 lacs on

the ground of appeal so raised above. According to the CBDT

instruction No. 3/2011 dated 09.02.2011, departmental appeal

would not be maintainable if the tax effect does not exceed Rs. 3

lacs. This departmental appeal is filed in the office of the

Tribunal on 29.11.2013 and as such filed in contravention of the

above CBDT circular/instruction. The departmental appeal is,

therefore, not maintainable and is liable to be dismissed. The

ld. counsel for the assessee seeks permission to withdraw the

Cross Objection.

3. Accordingly, the departmental appeal is dismissed and

Cross Objection of the assessee is dismissed as withdrawn.

Order pronounced in the Open Court on 12 t h January,2015.

Sd/- Sd/-

(T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12 t h January,2015. 'Poonam' Copy to:

The Appellant, The Respondent, The CIT(A), The CIT,DR

Assistant Registrar, ITA T Chandigarh

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