The ITO, Ward-1(1), JAMNAGAR V. Shri Mukesh P. Dave, Gandhinagar

ITA 320/RJT/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0481 (ITAT-RAJKOT)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 23-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIYA
• Keywords: Tax effect

Judgement Text

ITA NO. 320 / RJT/201 5 ASSESSMENT YEAR: 2008 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, SMC , RAJKOT (CONDUCTED THROUGH E - COURT AT AHMEDABAD) [CORAM: PRAMOD KUMAR AM ] ITA NO. 320 / R JT / 2 0 1 5 ASSESSMENT YEAR: 2008 - 09 INCOME TAX OFFICER ....... .. . ..... APPELLANT WARD 1(1), JAMNAG AR. VS. MUKESH P. DAVE ....... ..................RESPONDENT F - 401, SHRINATH HOUSE, OPP. SAJANAD CITY, GANDHINAGAR. [P AN ACDPD 8144 K ] APPEARANCES BY: C.S. ANJARIYA FOR THE A PPELLANT NONE FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 1 ST , 201 5 DATE OF PRONOUNCING THE ORDER : DECEMBER 10 TH , 2015 O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) , JAMNAGAR D ATED 10.04.2015 FOR THE A.Y. 200 8 - 09 . 2. I HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE AND PERUSED THE MATERIAL ON RECORD. I 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 PROVISIONS OF SECTION 268A OF THE INCOME - TAX ACT, 1961. THE SAME IS, ITA NO. 320 / RJT/201 5 ASSESSMENT YEAR: 2008 - 09 PAGE 2 OF 2 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 REVENU E WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS 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 B Y THE REVENUE IS DISMISSED. P RONOUNCED IN THE OPEN COURT TODAY ON 10 TH DECEMBER, 2015. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD , THE 10 TH DAY OF DECEMB ER, 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT