ITO, Jaipur V. M/s. Brijesh Chandra Akshat Kumar Ghiya HUF, Jaipur

ITA 266/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99480 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Assessee Lawyers: SIDDARTHA RANKA
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 266/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 INCOME TAX OFFICER, WARD 1(4), JAIPUR. CUKE VS. M/S BRIJESH CHANDRA AKSHAT KUMAR GHIYA HUF, 3, NIHARIKA, SARDAR PATEL MARG, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AABHB 0943 A VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SIDDARTHA RANKA (ADV) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 06/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER DATED 24/01/2014 PASSED BY THE LEARNED CIT (A)-I, JAIPUR F OR A.Y. 2009-10. 2. I HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE P ARTIES AND CAREFULLY CONSIDERED THE ALONGWITH ORDERS OF THE TAX AUTHORITI ES BELOW, I NOTED THAT THE APPEAL FILED BY THE REVENUE RELATE TO DELETION OF DISALLOWANCE OF RS. ITA 266/JP/2014_ ITO VS BRIJESH CHANDERA AKSHAT KUMAR GHIYA 2 13,20,102/-. THE TAX EFFECT IN THIS CASE IS LESS T HAN RS. 4 LACS. WHEN THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS LESS THAN RS. 4 LACS THEN THE SAME IS NOT MAINTAINABLE IN VIEW OF BOARD INSTRUCTIO N NO. 5/2014 [F.NO.279/MISC./142/ 2007/ITJ (PT) DATED 10/07/2014 . AS PER SECTION 268A IF TAX EFFECT IS LESS THAN RS.4 LACS THEN APPEAL OF DEPARTMENT IS NOT MAINTAINABLE. ACCORDINGLY THE APPEAL OF THE DEPARTM ENT IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF REVENUE STANDS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2016. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 06 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE ITO, WARD 1(4), JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- M/S BRIJESH CHANDRA AKSHAT KUMAR GHI YA HUF, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 266/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR