The ITO, Ward 2 (2), RAJKOT-GUJARAT V. Shri Jayant M Doshi, RAJKOT-GUJARAT

ITA 114/RJT/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7322 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1990-1991
• Appeal Filed On: 19-02-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: RD LALCHANDANI
• 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.114/RJT/2008 (ASSESSMENT YEAR 1990-91) ITO, WD.2(2) VS SHRI JAYANT M DOSHI RAJKOT ILLA VILLA, ASHAPURA ROAD NR. KARANSINHJI HIGH SCHOOL RAJKOT PAN : ABIPD9933E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AVINASH KUMAR RESPONDENT BY : SHRI RD LALCHANDANI O R D E R PER N.R.S. GANESAN, JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-III, RAJKOT DATED 20-12-2007 AND PERTAINS TO ASSESSMENT YEAR 1990-91. 2. DURING THE COURSE OF HEARING, SHRI RD LALCHANDAN I, THE LEARNED COUNSEL FOR THE ASSESSEE BROUGHT TO THE NOTICE OF THE BENCH THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.3 LAKHS IN VIEW OF THE INSTRUCTION ISSUED BY THE CBDT, THE TAX ADMINISTRATIVE BODY OF THE DIRECT TAX ADMIN ISTRATION IN INSTRUCTION NUMBER 3/2011 DATED 09-02-2011 WHEREBY THE CBDT INSTRUCTED ALL ITS OFFICERS NOT TO FILE APPEAL WHEREVER THE TAX EFFECT IS BELOW RS.3 LAKHS. ACCORDING TO THE LEARNED REPRESENTATIVE, THIS INSTRUCTION OF THE CBDT IS APP LICABLE EVEN FOR APPEALS WHICH ARE PENDING ON THE DATE OF ISSUE OF THE INSTRUCTION . WE HAVE HEARD SHRI AVINASH KUMAR, THE LEARNED DEPARTMENTAL REPRESENTATIVE. SH RI AVINASH KUMAR FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THIS APPEA L IS LESS THAN RS.3 LAKHS. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNE D COUNSEL FOR THE ASSESSEE AND THE LEARNED DEPARTMENTAL REPRESENTATIV E AND HAVE ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AS RIGHTLY SUBMI TTED BY THE LEARNED COUNSEL FOR ITA NO.114/RJT/2008 2 THE ASSESSEE, THE TAX EFFECT IS LESS THAN RS.3 LAKH S. THEREFORE, THE INSTRUCTION ISSUED BY CBDT IS VERY MUCH APPLICABLE. THE CBDT B EING THE TAX ADMINISTRATIVE BODY OF THE DIRECT TAX ADMINISTRATION HAS ISSUED IN STRUCTION TO ITS OFFICERS IN EXERCISE OF ITS ADMINISTRATIVE POWERS U/S 119 OF TH E INCOME-TAX ACT. THEREFORE, THE INSTRUCTION ISSUED BY THE CBDT IS BINDING ON IT S OFFICERS. MOREOVER, THE INSTRUCTION IS EQUALLY APPLICABLE TO THE APPEALS PE NDING AS ON THE DATE OF ISSUE OF INSTRUCTION ALSO. IN VIEW OF THE CBDT CIRCULAR, IN OUR OPINION, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-03-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT : 25 TH MARCH, 2011 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-III, RAJKOT 4. THE CIT-II, RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT