The ITO, Ward-8(2), Ahmedabad V. Suzuki Suitings Pvt.Ltd., Ahmedabad

ITA 2666/AHD/2010

• Counselvise Citation: 266620514 RSA 2010
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 13-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: R B RATHI
• Keywords: Tax effect

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' ( & ' &' ( & ' &' ( & ' &' ( & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) ITA NO.2666/AHD/2010 WITH CO NO,.320/AHD/2010 [ASSTT.YEAR : 2007-2008] THE ITO, WARD-8(2) AHMEDABAD. /VS. SUZUKI SUITINGS P. LTD. 72, SHREEJI CLOTH MARKET, 3 RD FLOOR, NR. MEGHDOOT HOTEL SARANGPUR GATE, AHMEDABAD. PAN : AACCS 1008 H ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ( . / &/ REVENUE BY : SHRI O.P. BATHEJA, SR.DR 1% . / &/ ASSESSEE BY : SHRI R.B. RATHI 2 . %3'/ DATE OF HEARING : 11 TH NOVEMBER, 2013. 456 . %3'/ DATE OF PRONOUNCEMENT : 13-12-2013 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE REVENUE AND THE CO OF ASSESSEE FOR THE ASSESSMENT Y EAR 2007- ITA NO.2666/AHD/2010 -2 2008 ARE DIRECTED AGAINST THE ORDER OF THE CIT(A)-I V, AHMEDABAD DATED 21.6.2010. THESE ARE BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER. ITA NO.2666/AHD/2010 FOR ASSTT.YEAR 2007-2008: (REV ENUES APPEALS) 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTS ET SUBMITTED THAT THE DISPUTED TAX EFFECT IN THIS CASE IS LESS T HAN ` 3 LAKHS, THE MONETARY LIMIT STIPULATED BY THE CBDT VIDE ITS INST RUCTION NO.3 OF 2011 FOR FILING OF THE APPEAL BEFORE THE TRIBUNA L. HE HAS SUBMITTED A DETAILED CHART SHOWING THE CALCULATION OF DISPUTED TAX EFFECT AT ` 1,82,969/-. THE LEARNED DR COULD NOT DISPUTE THE CORRECTNESS OF THE CHART SHOWING THE DISPUTED TAX E FFECT AT ` 1,82,969/- 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FA CTS OF THE CASE, SINCE THE DISPUTED TAX EFFECT IS LESS THAN ` 3,00,000/- MONETARY LIMIT FIXED BY THE CBDT VIDE ITS CIRCULAR NO. 3 OF 2011 RESTRICTING THE FILING OF THE APPEAL BEFORE THE TRI BUNAL, WE DISMISS THE APPEAL OF THE REVENUE AS NOT MAINTAINABLE. CO NO.320/AHD/2010 (ASSESSEES CO) 4. THE CO OF THE ASSESSEE IS FILED LATE BY ONE DAY. WE FIND THAT THE ASSESSEE HAS NOT FILED ANY APPLICATION FOR CONDONATION OF ITA NO.2666/AHD/2010 -3 DELAY, AND THEREFORE, WE DISMISS THE CO OF THE ASSE SSEE IN LIMINE , AS BARRED BY LIMITATION. 5. IN THE RESULT, THE APPEAL OF THE REVENUE AND CO OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /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