The ITO, Ward-6(1), Surat V. Shri Devendra Gehrilal Jain, Surat

ITA 1482/AHD/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2301 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-05-2014
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT , , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . / ITA NO.1482 /AHD/2014/SRT & C.O NO.213/AHD/2014/SRT / ASSESSMENT YEAR: 2008-09 INCOME TAX OFFICER, WARD-6(1), SURAT. VS. SHREE DEVENDRA GEHRILAL JAIN, SHOP NO.4, MAHAVEER APARTMENT, MAIN ROAD, AMROLI, SURAT 394 107. [PAN: AIJPG 7898M] ( / APPELLANT) ( !' /RESPONDENT/CROSS OBJECTOR) / ASSESSEE BY : SHRI MEHUL R. SHAH, C.A., /REVENUE BY : SHRI B.P.K PANDA, SR. D.R /DATE OF HEARING : 11-04-2018 /DATE OF PRONOUNCEMENT : 13-04-2018 / ORDER PER C.M.GARG, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE AND CROSS OBJECTION OF T HE ASSESSEE HAVE BEEN FILED AGAINST THE ORDER OF COMMISSIONER OF INC OME TAX (APPEALS)-I, SURAT (CIT(A) FOR SHORT) DATED 28.02.2014 FOR THE ASSESSMENT YEAR (AY) 2008-09 PASSED IN THE FIRST APPEAL NO. CAS-I/TFR-6. 136/343/2012-13. REVENUES APPEAL IN ITA NO.1482/AHD/2014/SRT FOR A. Y 2008-09: 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVE NUE IS LESS THAN THE 2 ITA NO.1482/AHD/2014/SRT & C.O NO.213/AHD/2014/SRT (A.Y: 2008-09) SHRI DEVENDRA GEHRILAL JAIN MONETARY LIMIT OF RS. 10,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULA R NO.21/2015, DATED 10.12.2015. THE LD. DR FAIRLY CONCEDED THE SUBMISSI ONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUT HORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE T HE TAX EFFECT IS LESS THAN RS. 10,00,000/- IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN-ADMITTED. ASSESSEES CROSS OBJECTION IN C.O NO. 213/AHD/2014/ SRT: 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DOES NOT WANT TO PRESS THE CROSS OBJECTION, THEREFORE, THE S AME IS DISMISSED AS NOT PRESSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE A ND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 3 TH APRIL, 2018. / SURAT ; DATED : 13 TH APRIL, 2018 EDN ! $ / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. # ( ) / THE CIT (A) - I, SURAT; 4. PRL. CIT, SURAT; 5. , , / DR, ITAT, SURAT; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // ) / ASSISTANT REGISTRAR , / ITAT, SURAT SD/- SD/- ( ) ( O.P.MEENA ) / ACCOUNTANT MEMBER ( ) (C.M.GARG) /JUDICIAL MEMBER