Mrs. Sudha J. Patwardhan, Pune V. ACIT, Cir.-6, Pune

CO 11/PUN/2007

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6481 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 4 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 26-04-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRIS K AMBARTHA
• Assessee Lawyers: S A DAMLE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D.KARUNAKAR RAO, ACCOUNTANT MEMBER C.O.NO.11/PN/2007 (ARISING OUT OF I.T.A. NO.1441/PN/2004) ASSESSMENT YEAR: 2001-02 MRS SUDHA J. PATWARDHAN, .... APPELLANT YAMUNA ICS COLONY,OFF. GANES KHIND ROAD, PUNE-411 007 PA NO.AAARPP 6083 D VS. ACIT, CIRCLE 6(4), ... RESPONDENT PUNE APPELLANT BY: S.A.DAMLE RESPONDENT BY: SHRIS.K.AMBARTHA DATE OF HEARING: 19- 9-2011 DATE OF PRONOUNCEMENT: 23-9-2011 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS CROSS OBJECTION FILED BY THE ASSESSEE ARISES OUT OF ITA NO.1441/PN/2007 FILED BY THE REVENUE AGAINST THE ORDER DATED 29 TH JULY, 2004 OF THE CIT(A)-II, PUNE FOR THE ASSESSMENT YEAR 2001-02. 2. IN THE CROSS OBJECTION, THE ASSESSEE HAS OPPOSED THE FILING OF APPEAL BY THE REVENUE ON THE GROUND THAT THE TAX EFFECT IN THIS A PPEAL IS LESS THAN RS.2 LAKHS AT THE 2 RELEVANT TIME. IN THIS REGARD IT IS POINTED OUT TH AT THE TRIBUNAL HAD DECIDED THE APPEAL IN FAVOUR OF THE ASSESSEE BY UPHOLDING THE ORDER OF THE CIT(A) BY HOLDING AS UNDER: IN THE LIGHT OF THE ABOVE DISCUSSION, WE TREAT THI S APPEAL FILED BY THE DEPARTMENT AS NON-MAINTAINABLE AND, THEREFORE, THE SAME IS DIS MISSED IN LIMINE AS STATED ABOVE. 3. THUS, THE TRIBUNAL HAS DISMISSED THE APPEAL IN LIMINE BY HOLDING THE SAME AS NON-MAINTAINABLE IN VIEW OF THE PECUNIARY JURISDICT ION AT THE RELEVANT TIME. IN VIEW OF ABOVE, THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER 2011. SD/- SD/- (D.KARUNAKAR RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE _23 RD SEPTEMBER 2011 PARIDA COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) PUNE 4. THE CIT PUNE 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER ASST.REGISTRAR, PUNE BENCHES, PUNE 3