Durga Devi Choudhury, Berhampur V. Addl. CIT, Berhampur

CO 63/CTK/2013

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 9542 (ITAT-CUTTACK)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 24-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: D K SHETH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BE NCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL, AM & SHRI D.T.GARASIA, JM ./ ITA NO.373/CTK/2013 ( / ASSESSMENT YEAR :2008-09) ITO, WARD-1, BERHAMPUR VS. SMT. DURGA DEVI CHOUDHURY, W/O BAJARANGLAL CHOUDHURY, PROP.: DURGA TRADERS, ASKA ROAD, BERHAMPUR, DIST.GANJAM ! ./ '# ./ PAN/GIR NO. : ABRPC 0697 B ( !$ / APPELLANT ) .. ( %&!$ / RESPONDENT ) AND %&' ./CO NO.63/CTK/2013 (ARISING OUT OF ITA NO.373/CTK/2013) ( / ASSESSMENT YEAR :2008-09) SMT. DURGA DEVI CHOUDHURY, W/O BAJARANGLAL CHOUDHURY, PROP.: DURGA TRADERS, ASKA ROAD, BERHAMPUR, DIST.GANJAM VS. ITO, WARD-1, BERHAMPUR ! ./ '# ./ PAN/GIR NO. : ABRPC 0697 B ( !$ / APPELLANT ) .. ( %&!$ / RESPONDENT ) ' ( ) /REVENUE BY : SHRI S.C.MOHANTY *+ ( ) /ASSESSEE BY : SHRI D.K.SHETH ,- ( + / DATE OF HEARING : 24 TH APRIL, 2014 ./ ( + / DATE OF PRONOUNCEMENT : 24 TH APRIL, 2014 0 / O R D E R PER BENCH : THIS APPEAL AS WELL AS THE CROSS OBJECTION HAS BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 21-3-2013. 2 . WE HEARD THE RIVAL SUBMISSIONS AND CONSIDERED THE SAME CAREFULLY. AFTER PERUSAL OF THE RECORD AS WELL AS T HE ORDERS OF THE TAX 2 ITA NO.373/2013 & CO NO.63/2013 AUTHORITIES BELOW, WE FOUND THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.3,00,000/-, WHICH IS NOT MA INTAINABLE AS PER THE PROVISIONS OF SECTION 268A OF THE INCOME TAX AC T. THEREFORE, THE APPEAL OF THE REVENUE IS HEREBY DISMISSED. AS WE HA VE ALREADY DISMISSED THE APPEAL OF THE REVENUE, THEREFORE, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME` INFRUCTUOUS AND THE SAME IS HEREBY DISMISSED. 3 . IN THE RESULT, APPEAL FILED BY THE REVENUE AS WELL AS CROSS OBJECTION FILED BY THE ASSESSEE ARE HEREBY DISMISSE D. * 2+3 ' ( *+ ( %&' // *' ( '+ 45 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24/04/ 2014. 0 ( ./ , 26 73 24/042014 / ( - SD/- SD/- ( . . ) (D.T.GARASIA) ( . . ) (P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; 7 DATED 24/04/2014 % . , . 2 /PKM , . / PS 0 0 0 0 ( (( ( %+8 %+8 %+8 %+8 98 + 98 + 98 + 98 + / COPY OF THE ORDER FORWARDED TO : 0, 0, 0, 0, / BY ORDER, : :: : / 4 4 4 4 ' ' ' ' ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. !$ / THE APPELLANT 2. %&!$ / THE RESPONDENT. 3. ,; ( ) / THE CIT(A), BERHAMPUR 4. ,; / CIT ,BHUBANESWAR 5. 8< %+ , , 2,- / DR, ITAT,CUTTACK 6. =- / GUARD FILE. &8+ %+ //TRUE COPY//