The ACIT, Circle 2, JAMNAGAR V. Shri Milankumar M Pobaru, JAMNAGAR

ITA 1301/RJT/2010

• Counselvise Citation: [2012] 120 COUNSELVISE.COM (IT) 0194 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 29-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: J C RANPURA
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . .. . . .. . , , , , . .. . . .. . , , , , $ $ $ $ BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTAV A, AM ITA NO.1301/RJT/2010 / ASSESSMENT YEAR 2006-0 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 JAMNAGAR ( * / APPELLANT) VS. SHRI MILANKUMAR MANHARLAL , POBARU, PROP:GOKUL ASSOCIATES, RAJKOT HIGHWAY, JAMNAGAR, PAN: ACMPP9141K. +,* / RESPONDENT - / REVENUE BY SHRI AVINASH KUMAR /- / ASSESSEE BY SHRI J.C.RANPURA - / DATE OF HEARING 5.10.2012 - / DATE OF PRONOUNCEMENT 5.10.2012 / / / / ORDER . .. . . . . . , , , , / T. K. SHARMA, J. M. THIS APPEAL BY THE REVENUE IS AGAINST THE ORDER DATED 1.9.2010 OF CIT (A), JAMNAGAR FOR THE ASSESSMENT YEAR 2006-07.. 2. AT THE OUTSET, SHRI J.C.RANPURA, THE LD. COUNSEL A PPEARED ON BEHALF OF THE ASSESSEE AND POINTED OUT THAT TAX EFFECT I N THIS CASE IS LESS THAN RS.3,00,000/-. THE REVENUE HAS FILED THIS APPEA L ON 29.11.2010 AND VIDE INSTRUCTION NO.3/2011, DATED 09-02-2011 ISSUE D BY THE CBDT, THE REVENUE SHOULD NOT HAVE FILED THIS APPEAL BEFORE THE TRIBUNAL AN APPEAL WHERE TAX EFFECT IS LESS THAN RS.3,00,000/- AND HENCE IT IS NOT MAINTAINABLE. THE LD. COUNSEL FOR THE ASSESSEE SUBMITT ED BEFORE US A COPY OF THE TRIBUNAL ORDER IN THE CASE OF ADDL.CIT V /S SHRI ITA NO.1301/RJT/2010 2 VERENDRAKUMAR SATPAUL GANDHI, IN ITA NO.1295/RJT/20 10.(AY- 2005-06) DATED 7.9.2012 BY WHICH THE TRIBUNAL HAS DECIDED TH E SIMILAR ISSUE ON THE IDENTICAL FACTS. HE THEREFORE, SUBMITTED THAT THE APPEAL FILED BY THE REVENUE BE DISMISSED AS NON MAINTAINABLE BEING TAX EFF ECT LESS THAN RS.3,00,000. AS AGAINST THIS SHRI AVINASH KUMAR APPEARE D ON BEHALF OF THE REVENUE COULD NOT CONTROVERT THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. HAVING HEARD BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE ORDER OF THE LD. CIT(A). WE FIND THAT THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW RS.3,00,000/- AND AS PER INSTRUCTION NO .3/2011, DATED 09-02-2011 ISSUED BY THE CBDT, THE REVENUE SHOULD NOT HAVE FILED THIS APPEAL BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS L ESS THAN RS.3,00,000/-. WE HAVE ALSO DISCUSSED THIS ISSUE ELABORATELY IN THE CASE OF ADDL.CIT V/S SHRI VERENDRAKUMAR SATPAUL GANDHI, IN ITA NO.1295/R JT/2010.(AY- 2005- 06) DATED 7.9.2012 AND THE ISSUE RAISED IN THIS APPEAL STANDS COVERED BY THIS DECISION. THE LD. COUNSEL ALSO PLACED THE COPY OF T HIS ORDER ON RERECORD. THEREFORE, WE ARE OF THE VIEW THAT THE AP PEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AS PER THE INSTRUCTION OF CBDT AND THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL. ACC ORDINGLY, WE DISMISS THE APPEAL FILED BY THE REVENUE AS NOT MAINTAI NABLE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMI SSED.. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 5.10.20 12.. SD SD ( .. / D. K. SRIVASTAVA) ( .. / T. K. SHARMA) / ACCOUNTANT MEMBER /JUDICIAL MEMBER 3/ ORDER DATE 5.10.2012. ITA NO.1301/RJT/2010 3 /RAJKOT SRL - -- - +4 +4 +4 [phone] / COPY OF ORDER FORWARDED TO:- 1. * / APPELLANT-, 2. +,* / RESPONDENT- 3. : / CONCERNED CIT. 4. :- / CIT (A). 5. 4 +, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.