Income Tax Officer, ward- 1, SATNA V. RPJ Minirerals Pvt. Ltd.,

ITA 1/JAB/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6726 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K HALDAR
• Assessee Lawyers: B K NEMA MISS MEGHA NEMA
• Keywords: Tax effect

Judgement Text

[TYPE THE DOCUMENT TITLE] ITO,WARD-1,SATNA VS. RPJ MINERALS PVT. LTD., SATNA (A.Y.2013-14) 1 | P A G E IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO.01/JAB/2017 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER, WARD-1,SATNA. VS. M/S R . P . J . MINERALS PVT. LTD., JAYPEE SHARDA BHAWAN, AURKANDI, NEAR MAA SHARDA TEMPLE, MAIHAR, DISTT. SATNA. (PAN AACCR 7044Q) (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI S.K. HALDAR, D.R. RESPONDENT BY SHRI B. K.NEMA, ADVOCATE MISS MEGHA NEMA, ADVOCATE DATE OF HEARING 02/09/2020 DATE OF PRONOUNCEMENT 02 /09/2020 ORDER PER N.R.S. GANESAN, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A)-2, JABALPUR DATED 25/10/2017 AND PERTAINS TO ASSESSMEN T YEAR 2013-14. 2. WHEN THE APPEAL IS TAKEN UP FOR HEARING, BOTH TH E REPRESENTATIVES FOR THE REVENUE AND THE ASSESSEE VERY FAIRLY SUBMITTED THAT THE DISALLOWANCE MADE BY THE ASSESSING OFFICER IS ONLY WITH REGARD T O RS.1,08,95,750/- AND TAX EFFECT IS ONLY RS.35,35,126/- THEREFORE, IT IS BELO W THE MONETARY LIMIT FIXED BY [TYPE THE DOCUMENT TITLE] ITO,WARD-1,SATNA VS. RPJ MINERALS PVT. LTD., SATNA (A.Y.2013-14) 2 | P A G E THE C.B.D.T. VIDE CIRCULAR NO. 17/2019 DATED 08/08/ 2019 FOR FILING THE APPEAL BEFORE THIS TRIBUNAL. IN VIEW OF THE ABOVE, THE AP PEAL FILED BY THE REVENUE IS NOT MAINTAINABLE BEFORE THIS TRIBUNAL. ACCORDINGLY , THE SAME IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 02/09/2020) SD/- SD/- (SANJAY ARORA) (N.R.S. GANESAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/09/2020 *SINGH