ITO, Ward-1, Nalgonda V. M/s. Madhu Bar & Restaurant, Nalgonda

ITA 2147/HYD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59173 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 26-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO.2147/HYD/2011 ASSESSMENT YEAR 2008-09 INCOME - TAXOFFICER,WARD - 1, NALGONDA. VS M/ S.MADHU BAR & RESTAURANT,NALGONDA. PAN:AAMFM 0899 H APPELLANT RESPONDENT APPELLANT BY : SMT.NIVEDITA BISWAS RESPONDENT BY : NONE DATE OF HEARING : 30-01-2012. DATE OF PRONOUNCEMENT : 30-01-2012. ORDER PER CHANDRA POOJARI, A.M. THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT (A) VI DATED 1 2-10- 2011 AND IT PERTAINS TO THE ASSESSMENT YEAR 2008-09 . 2. DESPITE NOTICE, THERE WAS NO APPEARANCE ON BEH ALF OF THE ASSESSEE-RESPONDENT. HENCE, WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 3 LAKHS. IN VIEW OF THE INSTRUCTI ON NO.3 OF 2011 (F.NO.279/MISC.142/2007/ITJ), DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, T HE PRESENT APPEAL INVOLVING TAX EFFECT OF LESS THAN RS . 3 LAKHS IS NOT MAINTAINABLE AND ACCORDINGLY THIS APPEAL OF THE REVENUE IS DISMISSED. ITA NO.2147/H/2011 MADHU BAR & RESTURANT, NALGONDA. =============================== 2 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED AS UNADMITTED. ORDER PRONOUNCED IN THE OPEN COURT 30-01-2012. SD/- (ASHA VIJAYA RAGHAVAN) SD/- (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 30 TH JANUARY, 2012. COPY FORWARDED TO: 1. ITO, WARD-1, NEAR RAILWAY UNDER BRIDGE, HYDERABAD ROAD, MARRIGUDA POST, NALGONDA. 2. M/S. MADHU BAR & RESTURANT, D.NO.10-21, SAGAR ROAD, MIRYALAGUDA, NALGONDA DISTRICT. 3. THE CIT(A)-VI, HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD JMR* ITA NO.2147/H/2011 MADHU BAR & RESTURANT, NALGONDA. =============================== 3 ITA NO.2147/H/2011 MADHU BAR & RESTURANT, NALGONDA. =============================== 4