The ITO, Ward-10(3), Ahmedabad V. Rupesh B.Mehta, Ahmedabad

ITA 3211/AHD/2011

• Counselvise Citation: 321120514 RSA 2011
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-10-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 20-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHUBRATA VERMA JDIT
• Assessee Lawyers: PF JAIN
• Keywords: Tax effect

Judgement Text

, , , , SMC, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, SMC BENCH . .. . . .. . , !' # ' !' # ' !' # ' !' # ' BEFORE SHRI G.C. GUPTA, VICE-PRESIDENT ITA NO.3211/AHD/2011 [ASSTT.YEAR : 2003-2004] ITO, WARD-10(3) AHMEDABAD. /VS. SHRI RUPESH B. MEHTA B-301, SPRINTING VALLEY OPP: DOCTOR HOUSE ELLISBRIDGE, AHMEDABAD. ( (( (%& %& %& %& / APPELLANT) ( (( ('(%& '(%& '(%& '(%& / RESPONDENT) ) * + #/ REVENUE BY : SHRI SHUBRATA VERMA, JDIT -. * + #/ ASSESSEE BY : SHRI P.F. JAIN / * .01/ DATE OF HEARING : 14 TH OCTOBER, 2013 234 * .01/ DATE OF PRONOUNCEMENT : 13.11.2013 #5 / O R D E R THIS APPEAL OF THE REVENUE FOR THE ASSESSMENT YEAR 2003- 04 IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XVI, AHMEDABAD DATED 20.10.2011. 2. THE GROUNDS OF THE APPEAL OF THE REVENUE ARE AS UNDER: 1) THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN NOT CONSIDERING THE MERITS OF THE CASE AND ALLOWING THE APPEAL ITA NO.3211/AHD/2011 -2- OF THE ASSESSEE ON TECHNICAL GROUNDS. 2) ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD.CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE AO. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE POINTED OUT THAT THE DISPUTED TAX EFFECT IN THIS APPEAL, IS LES S THAN RS.3 LAKHS, THE MONETARY LIMIT FIXED BY THE CBDT IN INSTRUCTION NO. 3 OF 2011. HE SUBMITTED THAT THE APPEAL IS PREFERRED BY THE REVEN UE AFTER THE ISSUE OF INSTRUCTIONS OF THE CBDT IN THE YEAR 2011, AND THER EFORE, THE APPEAL SHOULD BE DISMISSED IN LIMINE . HE RELIED ON THE DECISION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF CIT VS. L AKHABHAI M. JARIYA IN TAX APPEAL NOS.590, 591 AND 592 OF 2012 O RDER DATED 23 RD MARCH, 2013 IN SUPPORT OF HIS SUBMISSION. THE LEAR NED DR COULD NOT CONTROVERT TO THE SUBMISSIONS MADE ON BEHALF OF THE ASSESSEE. THE DISPUTED TAX EFFECT BEING LESS THAN RS.3 LAKHS, I H OLD THAT PRESENT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF INSTRUCTION NO.3 OF 2011 ISSUED BY THE CBDT, AND ACCORDINGLY, T HE APPEAL PREFERRED BY THE REVENUE IS DISMISSED. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD