ITO, Dausa V. KISHAN METHI, Dausa

ITA 175/JPR/2011

• Counselvise Citation: 17523114 RSA 2011
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Keywords: Tax effect

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH, B, JAIPUR (BEFORE SHRI R.K.GUPTA AND SHRI N.L.KALRA) ITA NO.175/JP/11 ASSESSMENT YEAR 2003-04 THE INCOME TAX OFFICER, VS. SH.KISHAN METHI, DAUSA. PROP.M/S.METHI TRADERS, DAUSA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K.MEENA RESPONDENT BY: SHRI MANISH AGARWAL DATE OF HEARING : 23.08.2011 DATE OF PRONOUNCEMENT: 26.08.2011 ORDER DATE OF ORDER 26/08/2011 PER N.L.KALRA,A.M. THE REVENUE HAS FILED AN APPEAL AGAINST ORDR OF LD .CIT(A), ALWAR DATED 21.12.2010. 2. DURING THE COURSE OF PROCEEDINGS BEFORE US THE L D.A/R HAS MENTIONED THAT REVENUE HAS CHALLENGED THE ADDITIONS TO THE EXTENT OF RS.6,31,956/- AND TAX EFFECT IS LESS THAN 2 LAKH AND HENCE APPEAL OF REVENUE IS NOT MAIN TAINABLE. 3. WE HAVE HEARD THE PARTIES. APPEAL HAS BEEN FILED ON 24.02.2011 AND AS PER BOARDS INSTRUCTION DATED 09.02.2011 APPEAL IS NOT TO BE FILED IF TAX EFFECT IS LESS THAN 3 LAKH. HENCE APPEAL IS NOT MAINTAINABLE U/S 268A OF THE I.T.ACT. 4. THE APPEAL OF REVENUE IS DISMISSED. 5. THE ORDER IS PRONOUNCED IN OPEN COURT ON 26.08.2 011. SD/- SD/- (R.K.GUPTA) (N.L.KALRA) JUDICIAL MEMBER ACCOUNTANT MEMBER - 2 - *BASANT* COPY FORWARDED TO :- 1. THE ITO, WARD, DAUSA. 2. SHRI KISHAN METHI, DAUSA. 3. THE CIT 4. THE CIT(A) 5. THE D/R,I.T.A.T.,JAIPUR. 6. THE GUARD FILE IN ITA NO.175/JP/11 BY ORDER A.R,ITAT,JAIPUR