The ITO, Ward-3(4), JAMNAGAR V. Shri Vithalbhai Jethabhai Sabhaya, JAMNAGAR

ITA 140/RJT/2011

• Counselvise Citation: 14024914 RSA 2011
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 15-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.140/RJT/2011 (ASSESSMENT YEAR 2006-07) ITO, WD.3(4) VS SHRI VITHALBHAI JETHABHAI JAMNAGAR SABHAYA, DEVELOPMENT OFFICER, LIC OF INDIA DIAMOND MARKET PN MARG, JAMNAGAR PAN : AHJPS3706R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MK SINGH RESPONDENT BY: WRITTEN SUBMISSION DATE OF HEARING : 29-08-2011 DATE OF PRONOUNCEMENT : 09-09-2011 O R D E R PER N.R.S. GANESAN, JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A), JAMNAGAR DATED 23-02-2011 AND PERTAINS TO ASSESSMEN T YEAR 2006-07. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE DESP ITE SERVICE OF NOTICE OF HEARING; HOWEVER, A WRITTEN SUBMISSION IS FILED ON RECORD. THEREFORE, THE APPEAL IS DISPOSED OFF AFTER HEARING THE LD.DR AND ON CONS IDERATION OF THE WRITTEN SUBMISSION FILED BY THE ASSESSEE. 3. DURING THE COURSE OF HEARING, THE LEARNED DR FAI RLY ADMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.3 LA KHS. THEREFORE, IN VIEW OF THE INSTRUCTION ISSUED BY THE CBDT, THE TAX ADMINISTRAT IVE BODY OF THE DIRECT TAX ITA NO.140/RJT/2011 2 ADMINISTRATION IN INSTRUCTION NUMBER 3/2011 DATED 0 9-02-2011 WHEREBY THE CBDT INSTRUCTED ALL ITS OFFICERS NOT TO FILE APPEAL WHEREVER THE TAX EFFECT IS BELOW RS.3 LAKHS. THIS INSTRUCTION OF THE CBDT IS APPLIC ABLE EVEN FOR APPEALS WHICH ARE PENDING ON THE DATE OF ISSUE OF THE INSTRUCTION . IN VIEW OF THE CBDT CIRCULAR, IN OUR OPINION, THE APPEAL OF THE REVENUE IS NOT MA INTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09-09-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 09 TH SEPTEMBER, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A), JAMNAGAR 4. THE CIT, JAMNAGAR 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT