The ITO, Ward-2(3), Surat V. Shri Gautam R.Sheth, Surat

ITA 213/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60395 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA
• Keywords: Tax effect

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) )* + ) )* + ) )* + ) ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.213/AHD/2010 [ASSTT.YEAR : 2006-2007] ITO, WARD-2(3) SURAT. /VS. SHRI GAUTAM R. SETH 2042-43, ADARSH MARKET NO.2 RING ROAD, SURAT. PAN : ACTPS 6531 M ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) + 1 2 )/ REVENUE BY : SHRI VINOD TANWANI 4& 1 2 )/ ASSESSEE BY : SHRI P.M. MEHTA 5 1 &(*/ DATE OF HEARING : 17 TH MAY, 2012 678 1 &(*/ DATE OF PRONOUNCEMENT : 1-06-2012 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE REVENUE FOR THE ASSESSMENT YEAR 2006-2007 IS DIRECT ED AGAINST THE ORDER OF THE LD. CIT(A)-II, SURAT DATED 7.10.2009. ITA NO.213/AHD/2010 -2- 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE PRESENT APPEAL BY THE REVENUE IS NOT MAINT AINABLE SINCE THE DISPUTED TAX EFFECT COMES TO RS.1,84,996/- WHICH IS LESS THAN THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APP EAL BEFORE THE TRIBUNAL. HE HAS FILED COPY OF THE CBDT INSTRUCTION NO.5/20008 DATED 15-5-2008 IN SUPPORT OF HIS SUBMISSION. THE LEARNED DR COULD NOT CONTROVERT THE SUBMISSION OF THE LEARNED COUNSE L FOR THE ASSESSEE. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE INSTRUCTIONS CBDT NO.5/2008 DATED 15-5-2008 (SUPRA). SINCE THE DISPUTED TAX IN THIS CASE IS LESS THAN RS.2 LAKHS, THE MONETARY LIM IT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL, WE HOLD THAT THE PRESENT APPEAL FILED BY THE REVENUE IS NOT MAINTAIN ABLE AND DISMISSED IN LIMINE . 4. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD