ITO, Jaipur V. G.K.D. ENTERPRISES, Jaipur

ITA 309/JPR/2015

• Counselvise Citation: 30923114 RSA 2015
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Assessee Lawyers: G G MUNDRA
• 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. 309/JP/2015 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 INCOME TAX OFFICER, WARD 1(1), JAIPUR CUKE VS. M/S G.K.D. ENTERPRISES, 1203, PARTANIYON KA RASTA, JOHARI BAZAR, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AAEFG 6212 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 G.G. MUNDRA (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 06/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER DATED 02/01/2015 PASSED BY THE LEARNED CIT (A)-I, JAIPUR F OR A.Y. 2009-10. 2. AFTER HEARING THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND CONSIDERED THE SAME ALONGWITH ORDERS OF THE TAX AUTH ORITIES BELOW, I NOTED THAT THE APPEAL FILED BY THE REVENUE RELATE TO DELE TION OF DISALLOWANCE OF RS. 10,84,877/-. THE TAX EFFECT IN THIS CASE IS LE SS THAN RS. 4 LACS. WHEN ITA 309/JP/2015_ ITO VS M/S G.K.D. ENTERPRISES 2 THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS L ESS THAN RS. 4 LACS THEN THE SAME IS NOT MAINTAINABLE IN VIEW OF BOARD INSTRU CTION NO. 5/2014 [F.NO.279/MISC./142/ 2007/ITJ (PT) DATED 10/07/2014 . AS PER SECTION 268A IF TAX EFFECT IS LESS THAN RS.4 LACS THEN APPEAL OF DEPARTMENT IS NOT MAINTAINABLE. ACCORDINGLY THE APPEAL OF THE DEPARTM ENT IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF REVENUE STANDS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 06 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE ITO, WARD 1(1), JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- M/S G.K.D. ENTERPRISES, 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. 309/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR