The DCIT, Circle-9, Surat V. Shri Sureshchandra Goulchandra Shah, Surat

ITA 3256/AHD/2011

• Counselvise Citation: 325620514 RSA 2011
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 26-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD TAMVANI SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.3256/AHD/2011 ASSESSMENT YEAR:20007-08 DY. COMMISSIONER OF INCOME-TAX, CIRCLE-9, SURAT V/S . SHRI SURESHCHANDRA GOKULCHANDRA SHAH, B-49, RAMKRISHNA SOCIETY, L/H ROAD, SURAT 395005 PAN NO.ADZTS8604C (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI VINOD TAMVANI, SR-DR / BY RESPONDENT NONE / DATE OF HEARING 27-02-2012 / DATE OF PRONOUNCEMENT 27-02-2012 O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS CASE WAS TAKEN UP FOR SCRUTINY ASSESSMENT AND THE ASSESSING OFFICER AFTER GIVING DUE OPPORTUNITY TO THE ASSESSE E MADE ASSESSMENT U/S.143(3) OF THE ACT WHEREBY DISALLOWED CERTAIN EX PENSES OF RS.4,50,681/-, LOW HOUSEHOLD WITHDRAWAL RS.1,79,043/-, DISALLOWANC E OUT OF WAGES AND SALARY OF RS.2,28,544/-, DISALLOWANCE OF EXPENSES O N PERSONAL USE OF RS.12,773/- AND DISALLOWANCE OF EXCESS PAYMENT OF R ENT OF RS.20,000/-. THUS, THE TOTAL DISALLOWANCE WAS MADE TO THE TUNE OF RS.8 ,91,041/-. THE ORDER PASSED BY ASSESSING OFFICER WAS CHALLENGED BEFORE T HE LD. CIT(A) WHEREAS THE LD. CIT(A) DELETED THE DISALLOWANCE MADE BY THE AO. THE REVENUE ITA NO.3256/AHD/2011 A.Y. 2007-08 DCIT CIR-9, SRT V. SH SURESHCHANDRA G SHAH PAGE 2 FEELING AGGRIEVED BY THE ORDER OF LD. CIT(A) HAS AP PROACHED TO THIS TRIBUNAL BY WAY OF THE PRESENT APPEAL. 2. IT IS TRANSPIRED FROM THE RECORDS THAT THE TAX E FFECT IN THE PRESENT APPEAL IS LOWER THAN RS.3 LAKH. HENCE, WITHOUT GOING INTO THE MERIT OF THE PRESENT CASE, WE ARE OF THE VIEW THAT THE PRESENT APPEAL IS NOT MAINTAINABLE BEFORE THE TRIBUNAL IN TERMS OF THE CBDT CIRCULAR NO.3/2011 DA TED 09-02-2011. IN VIEW OF THE ABOVE THE APPEAL IS DISMISSED AS NOT MAINTAI NABLE. 3. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED AS NO T MAINTAINABLE. ORDER PRONOUNCED IN OPEN COURT ON 27/02 /2012 SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 27/02/2012 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD