The ITO, Ward-8(3), Surat V. Shri Pareshchandra C.Ragadwala, Surat

ITA 1170/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1300 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 29-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Assessee Lawyers: UKTI PARIKH
• Keywords: Tax effect

Judgement Text

ITA NO . 1170 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 4 - 05 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM] ITA NO. 1170 / AHD / 2 0 1 2 ASSESSMENT YEAR: 20 0 4 - 05 I NCOME TAX OFFICER, ....... .. . ..... APPELLANT WARD - 8(3), SURAT. VS. PARESHCHANDR A C. RAGADWALA .... .................. .... .. RESPONDENT C/O. PARESH TEXTILE, SHED NO.13, H ARI OM SILK MILLS COMPOUND, VED ROAD, SURAT. [PAN AA XPR 7089 P ] APPEARANCES BY: NARENDRA SINGH FOR THE APPELLANT UKTI PARIKH FOR THE RESPONDENT DATE OF CONCLU DING THE HEARING : AUGUST 4 TH , 201 5 DATE OF PRONOUNCING THE ORDER : OCTOBER 27 TH , 2015 O R D E R PER PRAMOD KUMAR AM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) - V , SURAT DATED 07.02.2012 FOR THE A SSESSMENT YEAR 2004 - 05 . 2. AFTER HEARING THE LD. REPRESENTATIVES, WE NOTICE THAT SINCE THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THAN RS.3,00,000/ - , THE SAME IS IN CONTRAVENTION OF C.B.D.T. CIRCULAR/INSTRUCTION NO.3/2011 DATED 09.02. 2011 WHICH FINDS STATUTORY FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE ITA NO . 1170 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 4 - 05 PAGE 2 OF 2 INCOME - TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.3,00,000/ - . THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN ANY CASE, THE ISSUE IS COVER ED, IN FAVOUR OF THE ASSESSEE, BY A CO - ORDINATE BENCH DECISION DATED 13 TH MARCH, 2015 IN ASSESSEE S OWN CASE FOR THE ASSESSMENT YEAR 2002 - 03. FOR THIS REASON ALSO, THE APPEAL IS DISMISSED. 4 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. P RON OUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF OCTOBER , 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 27 TH DAY OF OCTOBER , 201 5 PBN /* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD