ACIT, Hyderabad V. Smt. NAL Kumari, Hyderabad

ITA 1559/HYD/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53779 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-05-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 10-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVI SESHAGIRI RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.1559 /HYD/2011 ASSESSMENT YEAR 2004-05 THE ACIT, CIRCLE 16(3), HYDERABAD VS SMT. NAL KUMARI, HYDERABAD (PAN AAUPN8405G ) APPELLANT RESPONDENT APPELLANT BY : SMT. T.H. VIJAYALAKSHMI RESPONDENT BY : SHRI RAVI SESHAGIRI RAO DATE OF HEARING : 1.12.2011 DATE OF PRONOUNCEMENT : 1.12.2011 ORDER PER BENCH: THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) V DATED 20.9.2010 AND PERTAINS TO THE ASSESSMENT YEAR 2004-05. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED TH E MATERIALS AVAILABLE ON RECORD. IT IS UNDISPUTED FA CT THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.3 LAKHS. WE FIND IN VIEW OF THE INSTRUCTION NO.3 OF 2011 (F.NO.279/MISC.142/2007/ITJ), DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT , THE PRESENT APPEAL INVOLVING TAX EFFECT OF LESS THAN RS.3 LAKHS IS NOT MAINTAINA BLE AND ACCORDINGLY THIS APPEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE R EVENUE IS DISMISSED IN LIMINE AS UN-ADMITTED. NO.1559/H/2010 SMT. NAL KUMARI, HYD. ORDER PRONOUNCED IN THE OPEN COURT ON: 1.12.2011 SD/- SD/- (CHANDRA POOJARI) ( (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED THE 1 ST DECEMBER, 2011 COPY FORWARDED TO: 1. THE ACIT, CIRCLE 16(3), HYDERABAD 2. SMT. NAL KUMARI, 6-3-853/401, SV CLASSIC RESIDENCY, AMEERPET, HYDERABAD 3. THE CIT(A)-V 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/