Nahar Exports Ltd., Ludhiana vs Department Of Income Tax

The A.C.I.T., Vs. M/s Nahar Exports Ltd., Circle VII, Ludhiana. Ludhiana. PAN: AAACN5708K (Appellant) (Respondent)

Applicant by : Shri Manjit Singh, DR Respondent by : Shri Navdeep Sharm

Date of hearing : 20.03.2015 Date of Pronouncement : 20.03.2015

Per BHAVNESH SAINI, J.M. :

This Miscellaneous Application is filed by the A.C.I.T.,

Circle-VII, Ludhiana against the order of the Tribunal dated

13.9.2013 in ITA No.139/Chd/2011 for assessment year 2007-

08.

2. Briefly, the facts of the case are that the Revenue

challenged the order of the learned CIT (Appeals) in deleting

the addition of Rs.10,48,390/- out of the addition of

Rs.31.45.172/- on account of disallowance of the expenses.

When the appeal was heard on merit, it was pointed out that

the tax effect in the departmental appeal is less than Rs.3

lacs. Therefore, the departmental appeal is liable to be 2

dismissed as is filed against the CBDT Instruction No.3 dated

9.2.2011. The learned D.R for the Revenue at the time of

hearing of the appeal did not dispute the tax effect in this

appeal is below Rs.3 lacs. The Tribunal considering the facts

of the case in the light of the Board Circular held that the tax

effect in the departmental appeal is less than Rs.3 lacs.

Therefore, the departmental appeal was found to be filed

against the CBDT instruction. The departmental was

accordingly dismissed.

3. After hearing the rival contentions and considering the

averments contained in the Miscellaneous Application, we do

not find any mistake apparent from record in the order of the

Tribunal in dismissing the appeal of the Department. Since

tax effect is less than Rs.3 lacs in the departmental appeal,

therefore, it was rightly dismissed having been filed against

the CBDT instruction and no mistake is pointed out in the

order of the Tribunal.

4 In the result, the Miscellaneous Application filed by the

Revenue is accordingly dismissed.

Order pronounced in the open court on this 20th day of

March, 2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 20 t h March, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR. 3

Assistant Registrar, ITAT, Chandigarh