The ACIT,GNR Circle, Gandhinagar V. Shri Jayesh Chavda, Gandhinagar

ITA 3027/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6206 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-07-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 10-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUTHIRAMAN M
• Assessee Lawyers: K D SHAH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 3027/ AHD/2009 (ASSESSMENT YEAR 2005-06) ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR VS. SHRI JAYESH CHAVDA, PROP. AMEE ENTERPRISES,, 881, VISHVAKARMA SHOPPING CENTER, SECTOR 21, GANDHINAGAR PAN/GIR NO. : AANPC1775F (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI MUTHIRAMAN M. SR. DR RESPONDENT BY: SHRI K D SHAH, CA O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL BY THE REVENUE HAS BEEN PREFERRED AGAI NST THE ORDER OF LD. CIT(A) GANDHINAGAR, AHMEDABAD DATED 28.08.2009 FOR THE ASSESSMENT YEAR 2005-06. 2. AT THE VERY OUTSET IT WAS SUBMITTED BY THE LD. A .R. THAT THE TAX EFFECT IN THE PRESENT CASE IS BELOW RS. 2 LACS AND HENCE F OR THIS REASON, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. LD. D.R. COULD NOT CONTROVERT THESE SUBMISSIONS OF THE LD. A.R. BY SHOWING THAT THE TAX EFFECT IN THE PRESENT CASE IS MORE THAN RS.2 LACS. AS PER THE BOARDS INS TRUCTION DATED 24.10.2005, THE REVENUE IS NOT SUPPOSED TO FILE ANY APPEAL BEFORE THE I.T.A.NO. 3027 /AHD/2009 2 TRIBUNAL IF THE TAX EFFECT IS BELOW RS.2 LACS. HEN CE, WE HOLD THAT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE BECAUSE OF LOW T AX EFFECT IN VIEW OF THE BOARDS INSTRUCTION DATE 24.10.2005. ACCORDINGLY, WE DISMISS THIS APPEAL OF THE REVENUE IN LIMINE AS UNADMITTED. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JULY, 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 15 TH JULY, 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 13/7 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/7 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 14/7 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 15/7 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 15/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15/7/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..