Om Prakash Thakkar, Saharanpur vs Department Of Income Tax

Income Tax Officer, Vs. Shri Om Prakash Prakash Thakkar, Ward- Ward-1, Prop. Dayal Chand & Sons, Saharanpur. MD-39, 1st Floor, MD- New Muni Maya Ram Hospital, Pitampura, New Delhi. PAN : AAGPT0770J. (Appellant) (Respondent)

Appellant by : Shri P. Dam Kanunjha, Sr.DR. Respondent by : None.

Date of hearing : 18.03.2015 Date of pronouncement : 01.04.2015

ORDER

PER G.C. GUPTA, GUPTA, VP :

This appeal by the Revenue for the assessment year 2009-10 is directed against the order of learned CIT(A), Muzaffarnagar dated 26th November, 2012.

2. At the time of hearing, none attended on behalf of the assessee- respondent and, therefore, the appeal of the Revenue is being decided on merits ex-parte qua the assessee-respondent after hearing the arguments of learned DR.

3. The grounds of appeal of the Revenue are as under:-

"1. On the facts and in the circumstances of the case, the CIT(A) has erred in law in deleting the addition of Rs.8,61,400/- out of Rs.14,70,045/- made by the Assessing Officer on account of gross profit, without 2 ITA-852/Del/2013

appreciating the fact that in the circumstances of the case, addition was rightly made after invoking the provisions of section 145(3) of the I.T. Act, 1961.

2. On the facts and in the circumstances of the case, the CIT(A) has erred in law in deleting the disallowances of Rs.75,000/- and Rs.50,000/- out of Rs.1,50,000/- and Rs.1,00,000/- made by the Assessing Officer on account of various expenses in respect of Head Office & Branch Office respectively, by ignoring the fact mentioned in the assessment order that the assessee had not produced bills/vouchers of the expenses."

4. At the outset, the Bench pointed out to the learned DR that how the present appeal of the Revenue is maintainable since the disputed tax in this case seems to be less than `4 lakhs, the monetary limit fixed by the CBDT for an appeal before the ITAT. Learned DR submitted that the enhanced limit of `4 lakhs shall not be applicable to the appeal of the Revenue filed in the year 2013.

5. We have considered the submissions of learned DR and have gone through the order of the Assessing Officer and the CIT(A). We find that the disputed amount of tax in this case is less than `4 lakhs. The enhanced limit of `4 lakhs is applicable to the pending appeals of the Revenue also as held by the Coordinate Bench of the Tribunal. Accordingly, the present appeal of the Revenue is not maintainable and is dismissed in limine as not admitted.

6. In the result, the appeal of the Revenue is dismissed.

Decision pronounced in the open Court on 1st April, 2015.

Sd/- Sd/- (T.S. KAPOOR) KAPOOR) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT

VK. 3 ITA-852/Del/2013

Copy forwarded to: -

1. Appellant : Income Tax Officer, Ward- Ward-1, Saharanpur.

2. Respondent : Shri Om Prakash Thakkar, Prop. Dayal Chand & Sons, MD-39, 1st Floor, New Muni Maya Ram Hospital, MD-

Pitampura, New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar