DCIT, Bhubaneswar V. Ashok Garg, Bhubaneswar

ITA 346/CTK/2013

• Counselvise Citation: 34622114 RSA 2013
• Duration Of Justice: 44 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Department
• Assessment Year: misc
• Appeal Filed On: 01-01-1970
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: D K SHETH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL , AM & SHRI D.T.GARASIA , JM ./ ITA NO. 346 / C TK /20 1 3 ( / ASSESSMENT YEAR : 20 0 6 - 0 7 ) DCIT, CIRCLE - 1(2), BHUBANESWAR VS. ASHOK GARG, OLD STATION BAZAR, BHUBANESWAR ./ ./ PAN/GIR NO. : A BHPG 1222 G ( / APPELLANT ) .. ( / RESPONDENT ) / REVENUE BY : SHRI S.C.MOHANTY /ASSESSEE BY : SHRI D.K.SHETH / DATE OF HEARING : 30 TH APRIL , 201 4 / DATE OF PRONOUNCEMENT : 02/05 / 2014 / O R D E R PER BENCH : TH IS AP PEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) DATED 14 - 3 - 2013 . 2 . WE HEARD THE RIVAL SUBMISSIONS AND CONSIDERED THE SAME CAREFULLY. AFTER PERUSAL OF THE RECORD AS WELL AS THE ORDERS OF THE TAX AUTHORITIES BELOW, WE FOUND THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.3,00,000/ - , WHICH IS NOT MAINTAINABLE AS PER THE PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT. THEREFORE, THE APPEAL OF THE REVENUE IS HEREBY DISMISSED. 3 . IN THE RESULT, APPEAL FILED BY THE REVENU E IS DISMISSED . 2 ITA NO. 346 /CTK /201 3 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02/05 / 201 4 . 02/05 /2014 SD/ - SD/ - ( . . ) ( D.T.GARASIA ) ( . . ) ( P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 02/05 /2014 . . /PKM , . / PS / COPY OF THE ORDER FORWAR DED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) , BHUBANESWAR 4. / CIT , BHUBANESWAR 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//