The ACIT, Gandhidham Circle, GANDHIDHAM V. M/s Sadguru Construction Co., GANDHIDHAM

ITA 1001/RJT/2010

• Counselvise Citation: 100124914 RSA 2010
• Duration Of Justice: 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-05-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 29-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: M P SARDA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.1001/RJT/2010 (ASSESSMENT YEAR 2003-04) ACIT, GANDHIDHAM CIRCLE VS M/S SADGURU CONSTRUCTIO N CO GANDHIDHAM PLOT NO.19, WD.10/A, GURUKUL AREA GANDHIDHAM-KUTCH PAN : AAIFS4938D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AVINASH KUMAR RESPONDENT BY: SHRI MP SARDA O R D E R PER N.R.S. GANESAN, JM THE REVENUE HAS FILED THE APPEAL AGAINST THE ORDER OF CIT(A)-II, RAJKOT DATED 04-03-2010. 2. DURING THE COURSE OF HEARING IT IS BROUGHT TO TH E NOTICE OF THE BENCH THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.3 LAKHS. ADMITTEDLY, THE CBDT, THE APEX ADMINISTRATIVE BODY OF THE DIRECT TA X ADMINISTRATION HAS DIRECTED ALL ITS SUBORDINATE OFFICES NOT TO FILE THE APPEALS BEFORE THE TRIBUNAL WHEREVER THE TAX EFFECT IS LESS THAN RS.3 LAKHS. THEREFORE, IT IS OBVIOUS THAT THIS APPEAL IS FILED BEFORE THIS TRIBUNAL CONTRARY TO THE INSTRUCTIONS I SSUED BY THE CBDT. THEREFORE, IN OUR OPINION, THE APPEAL OF THE REVENUE IS NOT MA INTAINABLE. THEREFORE, THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27-05-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 27 TH MAY, 2011 PK/- ITA NO.1105/RJT/2009 2 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-II RAJKOT 4. THE CIT-I, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT