The ACIT, Circle-10, Ahmedabad V. M/s. Jushioka Corporation, Ahmedabad

ITA 3312/AHD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57249 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 30-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD TAMVANI SRDR
• Assessee Lawyers: NIMISH VAJAWALA

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.3312/AHD/2011 ASSESSMENT YEAR:2003-04 ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-10, AHMEDABAD V/S . M/S JUSHIKA CORPORATION C/O JAY HOUSE, B/H CENTRAL POINT, PANCHWATI, AHMEDABAD -380015 PAN NO.AABFJ1704B (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI VINOD TAMVANI, SR-DR / BY RESPONDENT SHRI NIMISH VAJAWALA, AR / DATE OF HEARING 29-02-2012 / DATE OF PRONOUNCEMENT 07-03-2012 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.4,19,295/- ON PLANT AND MACHINERY AGAINST WDV OF RS.12,96,034/- A ND RS.3,56,717/- ON BUILDING AS AGAINST WDV OF RS.2,63,326/-THUS, THE T OTAL DISALLOWANCE WAS MADE TO THE TUNE OF RS.7,76,012/-. THE ORDER PASSED BY ASSESSING OFFICER WAS CHALLENGED BEFORE THE LD. CIT(A) WHEREAS THE LD . CIT(A) DELETED THE DISALLOWANCE MADE BY THE AO. THE REVENUE FEELING AG GRIEVED BY THE ORDER OF LD. CIT(A) HAS APPROACHED TO THIS TRIBUNAL BY WAY O F THE PRESENT APPEAL. ITA NO.3312/AHD/2011 A.Y. 2003-04 ACIT CIR-10ABD V. M/S JUSHIKA CORPN. PAGE 2 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 07/03 /2012 SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP -07/03/2012 ()* + ,- ,- ,- ,- ../ ../ ../ ../ 0/ 0/ 0/ 0/ / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. *.2 , ,3 / CONCERNED CIT 4. , ,3- / CIT (A) 5. /67 ...2, , .2 , ()* / DR, ITAT, AHMEDABAD 6. 7:; <= / GUARD FILE. BY ORDER/ ,- , /TRUE COPY/ >/ ( ? , .2 , ()* +