ITO, Jaipur V. SHRI ANIL SARAF, Jaipur

ITA 308/JPR/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1965 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 30-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 308/JP/2012 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 INCOME TAX OFFICER, WARD 2(4), JAIPUR CUKE VS. ANIL SARAF, LAXMAN PATH, NEW SANGANER, ROAD, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AAZPS 2833 G VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ROHIT BADAYA LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 03/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER DATED 12/01/2012 PASSED BY THE LD CIT(A)-1, JAIPUR FOR A.Y . 2007-08. 2. I HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. I NOTED THAT THE APPEAL FILED BY THE REVENUE RELATE TO TOTAL DELETION OF ADDITION OF RS. 9,64,718/-. THE TAX ITA 308/JP/2012_ ITO VS ANIL SARAF 2 EFFECT IN THIS CASE IS LESS THAN RS. 3 LACS. WHEN T HE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS LESS THAN RS. 3 LACS THEN THE SAME IS NOT MAINTAINABLE IN VIEW OF BOARD INSTRUCTION NO. 3/2011/F.NO.279/MIS C./142/ 2007/ITJ DATED 09.02.2011. AS PER SECTION 268A IF TAX EFFECT IS LESS THAN RS.3 LACS THEN APPEAL OF DEPARTMENT IS NOT MAINTAINABLE. ACCO RDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 03 RD NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE INCOME TAX OFFICER, WARD 2(4), JAI PUR. 2. IZR;FKHZ @ THE RESPONDENT- SHRI ANIL SARAF, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 308/JP/2012) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR