The ITO, Ward-14(1), Ahmedabad V. Milan Navinchandra Soni, Ahmedabad

ITA 1207/AHD/2010

• Counselvise Citation: 120720514 RSA 2010
• Duration Of Justice: 2 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 31-05-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIMESH YADAVYADAV
• Assessee Lawyers: VIJAY RANJAN
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI G.C.GUPTA , VICE PRESIDENT AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO. 1207/AHD/2010 ASSESSMENT YEAR :2007-08 & C.O. NO. 148/AHD/2010 ASSESSMENT YEAR :2007-08 INCOME TAX OFFICER WARD 14(1), AHMEDABAD MILAN NAVINCHANDRA SONI V/S . V/S . MILAN NAVINCHANDRA SONI INCOME TAX OFFICER WARD 14(1), AHMEDABAD PAN NO. ACJPS8831N (APPELLANT) .. (RESPONDENT) BY REVENUE SHRI NIMESH YADAVYADAV, SR.D.R. /BY ASSESSEE SHRI VIJAY RANJAN, A.R. /DATE OF HEARING 31.05.2012 /DATE OF PRONOUNCEMENT 15.06.2012 O R D E R PER : T.R.MEENA, ACCOUNTANT MEMBER THIS APPEAL OF THE REVENUE AND THE C.O. OF THE ASSE SSEE, ARISING OUT OF ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-X XI, AHMEDABAD, DATED 22.02.2010 FOR THE ASSESSMENT YEAR 2007-08. ITA NO. 1207/AHD/2010 & C.O. NO. 148.A.2010 A.Y.2007-08 PAGE 2 FIRST WE TAKE UP THE APPEAL FILED BY THE REVENUE. 2. THE LD. A.R. AT THE OUTSET SUBMITTED THAT THE TA X EFFECT ON THE GROUNDS OF APPEAL NOW RAISED AND TAX DEMAND IS RS.1,91,065/- I N THIS CASE. CALCULATION OF TAX EFFECT IS FILED AND SUBMITTED THAT SINCE DEP ARTMENTAL APPEAL IS FILED ON 19.04.2010, THEREFORE, CBDT CIRCULAR/INSTRUCTION NO .5/2008 DATED 15.05.2008, WOULD APPLY THROUGH WHICH IT WAS DIRECTED THAT APPE AL SHALL NOT BE FILED BEFORE THE TRIBUNAL WHERE THE TAX EFFECT DOES NOT EXCEED M ONETARY LIMIT OF RS.2 LACS. HE HAS, THEREFORE, SUBMITTED THAT NO QUESTION OF LA W IS INVOLVED IN THIS CASE. THEREFORE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINA BLE. THE LD. D.R. DID NOT DISPUTE THE ABOVE CONTENTION OF THE LD. A.R. 3. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF T HE VIEW THAT THE REVENUES APPEAL IS NOT MAINTAINABLE BECAUSE IT WAS FILED AGAINST THE CBDT CIRCULAR/INSTRUCTION NO.5/2008 (SUPRA) WHICH ARE AP PLICABLE TO THE DEPARTMENTAL APPEAL FILED AFTER THE ISSUE OF THIS I NSTRUCTION. NO QUESTION OF LAW IS INVOLVED IN THE PRESENT APPEAL AND NOTHING ADVER SE HAS BEEN BROUGHT TO OUR NOTICE. CONSIDERING THE ABOVE, THE DEPARTMENTAL AP PEAL FAILS AND IS DISMISSED. 4. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . NOW, WE TAKE UP THE C.O. FILED BY THE ASSESSEE. 5. WHEN REVENUES APPEAL HAS BEEN DISMISSED ON TECH NICAL GROUND, THE ASSESSEE IS HEARD ON THIS ISSUE AND WHEN THE REVENU ES APPEAL IS NOT MAINTAINABLE, THERE IS NO REASON TO GIVE ANY FINDIN G IN ASSESSEES APPEAL BECAUSE ISSUE IS SIMILAR. THE REVENUES APPEAL IS DISMISSED. ITA NO. 1207/AHD/2010 & C.O. NO. 148.A.2010 A.Y.2007-08 PAGE 3 6. IN THE COMBINED RESULT, THE REVENUES APPEAL AND THE ASSESSEES C.O., BOTH ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (G.C.GUPTA) (T.R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. '#$ / APPELLANT 2. &'#$ / RESPONDENT 3. )*)+ ' ', / CONCERNED CIT 4. ' ',- ' / CIT (A) 5. 01'' +, ' ''' +, 34 * / DR, ITAT, AHMEDABAD 6. 167 89 / GUARD FILE. BY ORDER/ , :/3' )' ' ''' +, 34 * < STRENGTHEN PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 08.06.2012 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE XXXX 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 11.06.2012 4) DATE OF CORRECTION 11.06.2012 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 15.06.2012 7) ORDER UPLOADED ON ,, ,, 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 15.06.2012 ITA NO. 1207/AHD/2010 & C.O. NO. 148.A.2010 A.Y.2007-08 PAGE 4