Sharma Cars Pvt. Ltd., Ahmedabad V. The Dy. CIT, Circle-8, Now Circle-4(1)(1), Ahmedabad

ITA 1655/AHD/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5543 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 09-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI
• Keywords: Tax effect
• Section: 2

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER CO NO.04/AHD/2018 IN ITA NO.3436/AHD/2015 / ASSTT. YEAR: 2011-12 M/S.ISHWARSHANTI DEVELOPERS NR. RANESHWAR MAHADEV VASNA ROAD, VADODARA. VS. ITO, WARD - 2(3) VADODRA. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SANTOSH KARNANI, SR.DR / DATE OF HEARING : 28/01/2019 / DATE OF PRONOUNCEMENT: 01/02/2019 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: REVENUE HAS FILED AN APPEAL BEARING ITA NO.3436/AHD /2015 FOR THE ASSTT.YEAR 2011-12. ON RECEIPT OF NOTICE IN REVENU ES APPEAL, THE ASSESSEE HAS FILED THE PRESENT CROSS OBJECTION. 2. IT IS PERTINENT TO OBSERVE THAT APPEAL OF THE RE VENUE HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 27.7.2018 ON ACCOU NT OF LOW TAX EFFECT INVOLVED IN IT. IN OTHER WORDS, PUTTING RELIANCE U PON THE CBDT INSTRUCTIONS ISSUED ON 11.7.2018, THE TRIBUNAL HAS OBSERVED THAT THE REVENUES APPEAL IS NOT MAINTAINABLE, WHERE TAX EFFECT BY VIRTUE OF REL IEF GIVEN BY THE LD.CIT(A) IS LESS THAN RS.20 LAKHS. CO NO.04/AHD/2018 2 3. SUB-SECTION (4) OF SECTION 253 OF THE ACT CONTEM PLATES THAT RESPONDENT COULD FILE CO IN AN APPEAL ON RECEIPT OF NOTICE AGA INST ANY PART OF THE IMPUGNED ORDER. IN OTHER WORDS, RESPONDENT HAS TO DEMONSTRATE HIS GRIEVANCE AGAINST ANY PART OF THE ORDER OF THE COMMISSIONER ( APPEAL). IN THE PRESENT CO THE ASSESSEE HAS NOT DEMONSTRATED ITS GRIEVANCE AGAINST ORDER OF THE LD.CIT(A). THE CO HAS BEEN FILED BY THE ASSESSEE I N SUPPORT OF THE LD.CIT(A)S, AS SUCH IT IS NOT MAINTAINABLE. ACCOR DINGLY, CO STANDS DISMISSED. 4. IN THE RESULT, CO OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 1 ST FEBRUARY, 2019 AT AHMEDABAD. S D / - (AMARJIT SINGH) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 01/02/2019