The ITO,Vapi Ward-4, Nani Daman V. M/s. Shri Pharma Pack, Daman

ITA 2740/AHD/2011

• Counselvise Citation: 274020514 RSA 2011
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 04-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Tax effect

Judgement Text

, , , , , , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., BEFORE SHRI B.P.JAIN, ACCOUNTANT MEMBER !./ I.T.A.NO.2740/AHD/2011 ( # $%# # $%# # $%# # $%# / / / / ASSESSMENT YEAR : 2007-08) THE INCOME TAX OFFICER VAPI WARD-4, DAMAN (UNION TERRITORY DAMAN & DIU) / VS. M/S.SHRI PHARMA PACK 3, AVIS UDYOG BHAVAN VAPI-DAMAN ROAD RINGANWAD DABHEL, DAMAN (U.T.) 396 210 & !./' !./ PAN/GIR NO. : AAWFS 3590 H ( &( / // / APPELLANT ) .. ( )*&( / RESPONDENT ) &( + / APPELLANT BY : SHRI B.L. YADAV, SR.D.R. )*&( , + / RESPONDENT BY : -NONE- -$. , /0 / / / / DATE OF HEARING : 18.9.2013 12% , /0 / DATE OF PRONOUNCEMENT : 18.9.2013 3 / O R D E R THIS APPEAL OF THE REVENUE ARISES FROM THE ORDER O F THE LD.CIT(APPEALS)-VALSAD DATED 18/08/2011 FOR THE ASS TT.YEAR 2007-08. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APP EAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE LEARNED CIT(A) HAS ERRED IN ALLOWING THE DEDUCTION U/S.80IB OF THE I.T. ACT ON DISALLOWANCE OF ` 1,03,076/- MADE ON SCRAP SALES INCOME. ITA NO.2740/ADH /2011 ITO VS. M/S.SHRI PHARMA PACK ASST.YEAR - 2007-08 - 2 - 2. NONE APPEARED ON BEHALF OF THE RESPONDENT -ASSESSEE. THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS WHICH ARE PLACED ON R ECORD IN WHICH THE ASSESSEE HAS SUBMITTED THE TAX EFFECT IS RS.39,254 /- AND THE DEPARTMENT HAS FILED THE APPEAL ON 04/11/2011 AND, THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT INS TRUCTION NO.3/2011 [F.NO.279/MISC.142/2007 ITJ] DATED 09/02/2011 AND THE SAME MAY BE DISMISSED IN LIMINE . 2.1. ON THE OTHER HAND, LD.DR RELIED ON THE ORDER O F LD.CIT(A). HOWEVER, HE DID NOT DISPUTE THE FACT THAT THE TAX E FFECT IS MORE THAN RS.39,254/-. 3. AFTER HEARING THE LD.DR AND PERUSING THE FACTS O N RECORD, WE FIND THAT THERE IS NO DISPUTE ABOUT THE FACT THAT THE TA X EFFECT IN REVENUES APPEAL IS RS.39,254/- AND, THEREFORE, IN VIEW OF TH E CBDT INSTRUCTION NO.3/2011 DATED 09/02/2011, THE DEPARTMENT SHOULD N OT HAVE FILED THE APPEAL BEFORE US AND THE SAME IS DISMISSED IN LIMINE . 4. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE SD/- ( .. ) ( B.P. JAIN ) ACCOUNTANT MEMBER AHMEDABAD; DATED 19 / 09 /2013 60.., $.../ T.C. NAIR, SR. PS ITA NO.2740/ADH /2011 ITO VS. M/S.SHRI PHARMA PACK ASST.YEAR - 2007-08 - 3 - 3 , )/7 87%/ 3 , )/7 87%/ 3 , )/7 87%/ 3 , )/7 87%// COPY OF THE ORDER FORWARDED TO : 1. &( / THE APPELLANT 2. )*&( / THE RESPONDENT. 3. !! / -9 / CONCERNED CIT 4. -9() / THE CIT(A)-VALSAD. GUJARAT 5. 7$:; )/ , , / DR, ITAT, AHMEDABAD 6. ;<# =. / GUARD FILE. 3- 3- 3- 3- / BY ORDER, *7/ )/ //TRUE COPY// > >> >/ // / ! ! ! ! ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION 18.9.13 (DICTATION-PAD 3 PAGES ATTACHED WITH THE FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.9.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER