Income-tax Officer, V. Shri Eknath Vitthal Gowari, Raigad

ITA 1308/PUN/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5426 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-10-2018
• Assessment Year: 2005-2006
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWLI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 1308 /P U N/201 6 / ASSESSMENT YEAR : 20 05 - 06 THE INCOME TAX OFFICER , WARD - 1, PANVEL . / APPELLANT VS. SHRI EKNATH VITTHAL GOWARI AT + PO: KAMOTHE, TALUKA: PANVEL, DIST: RAIGAD . / RESPO NDENT PAN: BDBPG0027J . / ITA NO. 1309 /P U N/201 6 / ASSESSMENT YEAR : 20 05 - 06 THE INCOME TAX OFFICER, WARD - 1, PANVEL . / APPELLANT VS. SHRI HANUMAN VITTHAL GOWARI AT + PO: KAMOTHE, TALUKA: PANVEL, DIST: RAIGAD . / RESPONDENT PAN: AA UPG5547L / APPELLANT BY : SHRI RAJESH GAWLI / RESPONDENT BY : SHRI PRATEEK JHA / DATE OF HEARING : 04 . 1 0 .201 8 / DATE OF PRONOUNCEM ENT: 15 . 1 0 .201 8 ITA NO S . 1308 & 1309 /P U N/20 1 6 2 / ORDER PER SUSHMA CHOWLA, J M : BOTH T HE APPEAL S FILED BY REVENUE ARE AGAINST SEPARATE ORDER S OF CIT (A) - 2 , AURANGABAD, BOTH DATED 22.03.2016 RELATING TO ASSESSMENT YEAR 2005 - 06 AGAINST RESPECTIVE ORDER S PASSED UNDER SECTION 143 (3) R.W.S. 147 OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. BOTH T HE APPEAL S FILED BY REVENUE RELATING TO RELATED ASSESSEE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE LEARNED DEPAR TMENTAL REPRESENTATIVE FOR THE REVENUE FAIRLY ADMITTED THAT THE TAX EFFECT ARISING IN THE PRESENT APPEALS IS BELOW THE LIMITS PRESCRIBED IN THE CBDT CIRCULAR NO.3/2018 , DATED 11 . 07 . 2018 . HENCE, THE APPEAL S OF REVENUE ARE NOT MAINTAINABLE. 4 . IN THE RESULT, BOTH THE APPEAL S OF REVENUE ARE DISMISSED . ORDER PRONOUNCED ON THIS 15 TH DAY OF OCTOBER , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 15 TH OCTO BER , 201 8 . GCVSR ITA NO S . 1308 & 1309 /P U N/20 1 6 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / TH E RESPONDENT; 3. ( ) / THE CIT(A) - 2 , AURANGABAD ; 4. THE PR.CIT - 2 , THANE ; 5. 6. , , / DR A , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY / / / SR. PRIVATE SECRETARY , / ITAT, PUNE