The DCIT, Circle-1, JUNAGADH V. M/s. R.K. Ice & Cold Storage, Mangrol

ITA 286/RJT/2011

• Counselvise Citation: 28624914 RSA 2011
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 22-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: J C RANPURA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC, RAJKOT BEFORE SHRI N.R.S. GANESAN (JM) I.T.A. NO.286, 287 & 288/RJT/2011 (ASSESSMENT YEARS 2002-03, 2003-04 & 2004-05) THE DY.CIT, CIR.1 VS M/S R.K. ICE & COLD STORAGE JUNAGADH BARA ROAD, MANGROL PAN : AACFR4738A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.K. SINGH RESPONDENT BY: SHRI JC RANPURA O R D E R ALL THE THREE APPEALS OF THE REVENUE ARE DIRECTED AGAINST THE THREE INDEPENDENT ORDERS PASSED BY THE CIT(A)-XXI, AHMEDA BAD DATED 09-03-2011, 26-04-2011 & 26-04-2011, RESPECTIVELY FOR THE ASSES SMENT YEARS 2002-03, 2003- 04 & 2004-05. 2. DURING THE COURSE OF HEARING BOTH THE REPRESENTA TIVES OF THE REVENUE AND THE ASSESSEE VERY FAIRLY SUBMITTED THAT THE TAX EFF ECT INVOLVED IN ALL THESE THREE APPEALS IS LESS THAN RS.3 LAKHS. THE CBDT, THE APE X ADMINISTRATIVE BODY OF DIRECT TAX ADMINISTRATION HAS INSTRUCTED ALL ITS OF FICERS NOT TO FILE ANY APPEAL WHEREVER THE TAX EFFECT IS LESS THAN RS.3 LAKHS. I N THIS CASE, EVEN THOUGH THE TAX EFFECT INVOLVED IS BELOW RS.3 LAKHS, THE APPEALS AR E FILED CONTRARY TO THE INSTRUCTION ISSUED BY THE CBDT. IT IS WELL SETTLED PRINCIPLES OF LAW THAT THE INSTRUCTIONS ISSUED BY CBDT U/S 119 OF THE INCOME-T AX ACT ARE BINDING ON ALL ITS SUBORDINATE OFFICERS INCLUDING THE PRESENT ASSESSIN G OFFICER. THEREFORE, THE ITA NO.286, 287 & 288/RJT/2011 2 REVENUE OUGHT NOT TO HAVE FILED THESE APPEALS BEFOR E THIS TRIBUNAL. IN VIEW OF THE ABOVE, ALL THE THREE APPEALS OF THE REVENUE ARE DIS MISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND DAY OF JULY, 2011. SD/- (N.R.S. GANESAN) JUDICIAL MEMBER RAJKOT, DT : 22 ND JULY, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI, AHMEDABAD 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT