ACIT, Kanpur V. Smt. Meghna Jain, Agra

ITA 225/AGR/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6956 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-04-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 17-03-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C SHARMA

Judgement Text

1 ITA 225-08 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 225/LUC./2008 ASSTT. YEAR : 2003-04. THE ACIT, CENTRAL CIRCLE-II, VS. SMT. MEGHANA JAI N, KANPUR. 1/205, PROFESSOR COLONY, HARI PARVAT, AGRA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.C. SHARMA, JR. D/R RESPONDENT BY : SHRI DEEPENDRA MOHAN, CA ORDER PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A)-I, KANPUR RELATING TO ASSESSMENT YEAR 2003-04. 2. THE LD. COUNSEL OF THE ASSESSEE WHO APPEARED BE FORE THE TRIBUNAL STATED THAT THE APPEAL OF THE DEPARTMENT IS INFRUCTUOUS IN NATURE A S THE DEPARTMENT HAD ALSO FILED AN APPEAL UNDER ITA NO. 180/LUC./2008 FOR THE SAME ASS ESSMENT YEAR AND THE APPEAL OF THE DEPARTMENT HAS ALREADY BEEN DISMISSED BY THE TRIBUN AL VIDE ITS ORDER DATED 18.11.2009. THEREFORE, THIS APPEAL OF THE DEPARTMENT IS INFRUCT UOUS IN NATURE. 3. THE LD. D/R ON THE OTHER SIDE FAIRLY ACCEPTED TH E CONTENTION OF THE LD. A/R. 2 4. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE DISMISS THE APPEAL OF THE DEPARTMENT AS THE SAME IS INFRUCTUOUS IN NATURE FOR THE REASON THAT ON THE SAME GROUND AND FOR THE SAME ASSESSMENT YEAR THE APPEAL OF THE DEPARTMENT HAS ALREADY BEEN DISMISSED UNDER ITA NO. 180/LUC/2008 VIDE ORDER DAT ED 18.11.2009. 5. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15. 4.10. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA, DATED : 15/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R, ITAT AGRA. GUARD FILE (ITA NO. 225/LUC/2008) BY ORDER, AR ITAT AGRA.