ITO, WARD - 1(4), ARA V. SRI ANIL KUMAR PANDEY, ARA

ITA 129/PAT/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7862 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 01-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA BISWAS
• Keywords: Tax effect

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO 129 /PAT /2017 ASSESSMENT YEAR : 2011 - 12 ITO, 1(4), ARA VS. SRI ANIL KUMAR PANDEY, S/O JAG NARAYAN PANDEY, GURU GOVIND SINGH MARKET, CHITRA TOLI ROAD, ARA PAN/GIR NO. ATUPP 5587 C (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUPRIYA BISWAS , DR DATE OF HEARING : 20 /06/ 2019 DATE OF PRONOUNCEMENT : 20 /06/ 2019 O R D E R PER BENCH THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) - 1, PATNA DATED 21.6.2017 FOR THE ASSESSMENT YEAR 2011 - 12. 2. WE HAVE HEARD LEARNED D.R. AND PERUSED THE RECORD OF THE CASE. WE FIND THAT THE ITO, WARD 1(4), ARA IN HIS STATEMENT OF ITA NO129/PAT/2017 ASSESSMENT YEAR : 2011 - 12 P A G E 2 | 3 FACTS HAS SUBMITTED THAT IN THIS APPEAL THE TAX EFFECT IS RS.16,50,768/ - WHICH IS BELOW THE TAXABLE LIMIT OF RS.20 LAKHS PRESCRIBED BY THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.7.2018 FOR FILIN G APPEAL BEFORE THE TRIBUNAL. ALTHOUGH IN THE STATEMENT IT IS STATED THAT THE DECISION RENDERED BY THE CIT(A) IS NOT ACCEPTABLE TO THE DEPARTMENT, HENCE, THIS APPEAL IS FILED BEFORE THE TRIBUNAL. HOWEVER, BEFORE US, LD D.R. APPEARING BEFORE US DID NOT DIS PUTE THAT THE TAX EFFECT IS BELOW RS.20 LAKHS. HENCE THE APPEAL OF THE REVENUE DEPARTMENT IS DULY COVERED BY THE ABOVE MENTIONED CBDT CIRCULAR. 3. WE, THEREFORE, HOLD THAT THE APPEAL OF THE REVENUE NOW STOOD COVERED BY THE AFORE MENTIONED CIRCULAR, HENCE HEREBY DISMISSED WITHOUT DISCUSSING THE MERITS OF THE CASE . 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON 20 /06/2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA; DATED 20 /06/209 B.K.PARIDA, SPS ITA NO129/PAT/2017 ASSESSMENT YEAR : 2011 - 12 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT.SECRETARY ITAT, PATNA 1. THE APPELLANT : ITO, 1(4), ARA 2. THE RESPONDENT. JAG NARAYAN PANDEY, GURU GOVIND SINGH MARKET, CHITRA TOLI ROAD, ARA 3. THE CIT(A) - 1, PATNA 4. PR.CIT - 1, PATNA 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//