Smt. Manju Sultania, Cuttack V. ITO, Ward- 1(1), Cuttack

CO 12/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4513 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 04-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 03-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Income Tax Officer, Ward Cuttack PAN/GIR No. (Appellant Smt. Manju Sultania, Prop. M/s.Kishore Transport Corpn. aT: Gandarpur, Cuttack PAN/GIR No. (Appellant Per Bench This is Cuttack dated 23.1.2020 2. The cross objection filed by the assessee is against the appeal filed by the revenue in ITA No. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.156 /CTK/2020 Assessment Year : 2010-2011 Income Tax Officer, Ward -1(1), Vs. Smt. Manju Sultania, Prop. M/s.Kishore Transport Corpn. aT: Gandarpur, Cuttack No.AOLPS 0389 D (Appellant) .. ( Respondent C.O.No.12/CTK/2020 (in ITA No.156/CTK/2020) Assessment year:2010-2011 Smt. Manju Sultania, Prop. M/s.Kishore Transport Corpn. aT: Gandarpur, Cuttack Vs. Income Tax Officer, Ward Cuttack PAN/GIR No. (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda Revenue by : Shri S.K.Mohapatra, Date of Hearing : 5 /5/ 20 Date of Pronouncement : 5 / O R D E R an appeal filed by the revenue against the or Cuttack dated 23.1.2020 for the assessment year 2010 The cross objection filed by the assessee is against the appeal filed by the revenue in ITA No.156/CTK/2020. In the cross objection, the Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 2011 Smt. Manju Sultania, Prop. M/s.Kishore Transport Corpn. aT: Gandarpur, Cuttack Respondent) /CTK/2020) 2011 Income Tax Officer, Ward -1(1), Respondent) Natabar Panda , AR S.K.Mohapatra, CIT (DR) / 2022 /5/2022 against the order of the CIT(A) 2010-2011 . The cross objection filed by the assessee is against the appeal filed In the cross objection, the ITA No.156 /CTK/2020 C.O.No.12/CTK/2020 Assessment Year : 2010-2011 Page2 | 2 assessee has raised a technical ground being tax effect in respect of revenue appeal. Consequently, the same is being disposed of. 3. Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue and Shri Natabar Panda, Advocate appeared on behalf of the assessee. 4. On perusal of appeal records, it is noticed that the tax effect is below Rs.50 lakhs. Ld CIT DR has been unable to show how this appeal falls within the exception of Circular No. 23 dated 6.09.2019. Consequently, the tax effect being below the prescribed limit fixed by the CBDT, the appeal filed by the revenue stands dismissed and the cross objection filed in C.O. No.12/CTK/2020 is allowed. 5. In the result, appeal filed by the revenue is dismissed and cross filed by the assessee is allowed. Order dictated and pronounced in the open court on 5/5/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 5 /05/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant:Income Tax Officer, Ward -1(1), Cuttack 2. The Respondent. Smt. Manju Sultania, Prop. M/s.Kishore Transport Corpn. aT: Gandarpur, Cuttack 3. The CIT(A)-, Cuttack 4. Pr.CIT-,Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//