Appeal details
Counselvise Citation
[2011] 134 COUNSELVISE.COM (IT) 5396 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-06-2011
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
15-06-2011
Assessment Year
2007-2008
Appeal Filed On
11-02-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL: B BENCH: CH ANDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 170/CHANDI/2011 ASSESSMENT YEAR: 2007-08 A.C.I.T. CIRCLE V, LUDHIANA V. SMT. KUSUM SINGL A C/O M/S KUSUM CHEMICALS SHERPUR CHOWK, LUDHIANA PAN: AGBPS 0063 N APPELLANT BY: SMT. JAISHREE SHARMA RESPONDENT BY: SHRI NAVNEET SEHGAL ORDER D K SRIVASTAVA : THE APPEAL FILED BY THE DEPARTMENT IS DIRECTED AG AINST THE ORDER PASSED BY THE LD. CIT(A) ON 15.12.2010 BY WHICH HE HAS DELETED THE (I) ADDITION AMOUNTING TO RS.6,36,480/- MADE BY THE AO U/S 41(1); (II) DISALLOWANCE OF RS.1.03,412/- MADE BY THE AO OUT OF INTEREST; AN D (III) DISALLOWANCE OF RS.1,115,794/- MADE BY THE AO U/S 36(1)(III). 2. WE HAVE HEARD BOTH THE PARTIES. AT THE TIME OF H EARING, THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT TAX EFFECT IN THE PRESENT APPEAL WAS LESS THAN RS.3.00 LAKHS AND THEREFORE THE APPEA L FILED BY THE DEPARTMENT IS NOT MAINTAINABLE IN TERMS OF INSTRUCTIONS NO.3/2011 DATED 9.2.2011 ISSUED BY THE C.B.D.T. PERUSAL OF THE AFORESAID INSTRUCTIONS SHOW S THAT MONETARY LIMIT OF RS. 3.00 LAKHS HAS BEEN PRESCRIBED BY THE C.B.D.T. FOR FILING APPEAL BEFORE THIS TRIBUNAL. THE LD. DR FILED A CHART INDICATING THE T AX EFFECT. ACCORDING TO THE SAID CHART ALSO, THE TAX EFFECT IS LESS THAN RS.3 LAKHS. SINCE THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 3.00 LAKHS, THE APP EAL FILED BY THE DEPARTMENT IS NOT MAINTAINABLE IN TERMS OF AFORESAID INSTRUCTIONS ISSUED BY THE C.B.D.T. IN THIS VIEW OF THE MATTER, THE APPEAL FILED BY THE DEPARTM ENT IS DISMISSED IN-LIMINE. ORDER PRONOUNCED ON 24 JUNE 2011 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER CHANDIGARH: THE 24 JUNE 2011 SURESH COPY TO: 1. THE APPELLANT, A.C.I.T. CIRCLE-V, LUDHIANA 2. THE RESPONDENT, SMT. KUSUM SINGLA 3. THE CIT(A)-II, LUDHIANA 4. THE LD. CIT, LUDHIANA 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH
