The ITO, Ward-1(2)(2), Ahmedabad V. M/s. Panchsheel Glass Corporation, Ahmedabad

ITA 3187/AHD/2014

• Counselvise Citation: 318720514 RSA 2014
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 03-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L SHARMA
• Assessee Lawyers: ASEEM THAKKAR
• Keywords: Tax effect

Judgement Text

ITA NO .3 187 /AHD/ 20 1 4 ASSESSMENT YEAR: 2 0 08 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH , SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM ] ITA NO. 3 187 / AHD / 2 0 1 4 ASSESSMENT YEAR: 20 08 - 09 INCOME TAX OFFICER, ....... .. . ..... APPELLANT WARD 1(2)(2), AHMEDABAD. VS. PANCHSHEEL GLASS C ORPORATION, .... .................. .... .. RESPONDENT 42, TELIAMIL COMPOUND, O/S. PREM DARWAJA, DARIYAPUR, AHMEDABAD. [PAN AAFFP 6110 R] APPEARANCES BY: B.L. SHARMA FOR THE APPELLANT ASEEM THAKKAR FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 ND , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 4 TH , 2015 O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) - 6, AHMEDABAD DATED 10.09.2014 FOR THE A.Y. 200 8 - 09 . 2. AFTER HEARING THE LD. REPRESENTATIVES, WE NOTICE THAT SINCE THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THAN RS.3,00,000/ - , THE SAME IS IN CONTRAVENTION OF C.B.D.T. CIRCULAR/INSTRUCTION NO.3/2011 DATED 09.02.2011 WHICH FINDS STATUTORY FORCE UNDER THE PROVIS IONS OF SECTION 268A OF THE INCOME - TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE ITA NO .3 187 /AHD/ 20 1 4 ASSESSMENT YEAR: 2 0 08 - 09 PAGE 2 OF 2 REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEED S RS.3,00,000/ - . THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF SEPTEMBER, 2015. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD , THE 4 TH DAY OF SEPTEMBER , 201 5 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESP ONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD