ITO, Jaipur V. PRAKASH VIJAY, Jaipur

ITA 278/JPR/2011

• Counselvise Citation: 27823114 RSA 2011
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 30-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MEENA
• Assessee Lawyers: ANAND PAREEK
• Keywords: Tax effect

Judgement Text

1 ITA 278-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 278/JP/2011 ASSTT. YEAR : 2006-07. THE INCOME-TAX OFFICER, VS. SHRI PRAKASH VIJAY, WARD 1(1), P/O M/S. SHREE PRAKASH GEMS, JAIPUR. 2019, PITLIYON KA CHOWK, JOHARI BAZAR, JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.C. MEENA RESPONDENT BY : SHRI ANIL GOYAL & SHR I ANAND PAREEK ORDER PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY REVENUE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. AFTER HEARING BOTH THE PARTIES AS WELL AS THE M ATERIALS AVAILABLE ON RECORD, THE BENCH NOTED THAT TAX EFFECT IN THE PRESENT CASE OF THE DEPARTMENTAL APPEAL IS LESS THAN RS. 3.00 LACS, WHICH IS NOT MAINTAINABLE IN VIEW OF CBD T INSTRUCTION NO. 3/2011 DATED 9 TH FEBRUARY, 2011. THEREFORE, THE APPEAL OF THE DEPART MENT IS DISMISSED IN LIMINI. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 05. 08.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, DATED : 05/08/2011. D/- 2 COPY FORWARDED TO :- THE ITO WARD 1(1), JAIPUR. SHRI PRAKASH VIJAY, JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 278/JP/2011) BY ORDER, AR ITAT JAIPUR.