ITO, Jaipur V. ABDUL RASHEED, Jaipur

ITA 169/JPR/2011

• Counselvise Citation: 16923114 RSA 2011
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 24-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Assessee Lawyers: ALOKITA GOYAL
• Keywords: Tax effect

Judgement Text

1 ITA 169-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 169/JP./2011 ASSTT. YEAR : 2005-06. THE INCOME-TAX OFFICER, VS. SHRI ABDUL RASHEED, P ROP. WARD 3(3) M/S. JUPITER FILM EXCHANGE, JAIPUR. PLOT NO. 76, AHMED MANZIL, CHANDPOLE BAZAR, JALUPURA, JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : MS. ALOKITA GOYAL DATE OF HEARING : 19.08.2011. DATE OF PRONOUNCEMENT : 02.09.2011. ORDER DATED : 02/09/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY REVENUE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2005-06. 2. AFTER HEARING BOTH THE PARTIES AS WELL AS THE M ATERIALS AVAILABLE ON RECORD, THE BENCH NOTED THAT TAX EFFECT IN THE PRESENT CASE OF THE DEPARTMENTAL APPEAL IS LESS THAN RS. 3.00 LACS, WHICH IS NOT MAINTAINABLE IN VIEW OF THE CBDT INSTRUCTION NO. 3/2011 DATED 09.02.2011. THEREFORE, THE SOLITARY GROUND OF THE R EVENUE IS DISMISSED. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 02. 09.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER 2 JAIPUR, D/- COPY FORWARDED TO :- THE ITO WARD 3(3), JAIPUR. SHRI ABDUL RASHEED, JAIPUR THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 169/JP/2011) BY ORDER, AR ITAT JAIPUR.