ITO, Ward-1, Berhampur, Berhampur V. Durga Devi Choudhury, Ganjam

ITA 373/CTK/2013

• Counselvise Citation: 37322114 RSA 2013
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 27-06-2013
• Result in Favour of: Assessee
• 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. 373 / C TK /20 1 3 ( / ASSESSMENT YEAR : 200 8 - 0 9 ) ITO, WARD - 1, BERHAMPUR VS. SMT. DURGA DEVI CHOUDHURY, W/O BAJARANGLAL CHOUDHURY, PROP.: DURGA TRADERS, ASKA ROAD, BERHAMPUR, DIST.GANJAM ./ ./ PAN/GIR NO. : A BRPC 0697 B ( / APPELLANT ) .. ( / RESPONDENT ) AND ./ CO NO. 63 /CTK/201 3 (ARISING OUT OF ITA NO. 373 /CTK/2013) ( / ASSESSMENT YEAR :200 8 - 09 ) SMT. DURGA DEVI CHOUDHURY, W/O BAJARANGLAL CHOUDHURY, PROP.: DURGA TRADERS, ASKA ROAD, BERHAMPU R, DIST.GANJAM VS. ITO, WARD - 1, BERHAMPUR ./ ./ PAN/GIR NO. : A BRPC 0697 B ( / APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI S.C.MOHANTY /ASSESSEE BY : SHRI D.K.SH E TH / DATE OF HEARING : 2 4 TH APRIL , 201 4 / DATE OF PRONOUNCEMENT : 2 4 TH APRIL, 2014 / O R D E R PER BENCH : THIS APPEAL AS WELL AS THE CROSS OBJECTION HAS BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 21 - 3 - 2 013 . 2 . WE HEARD THE RIVAL SUBMISSIONS AND CONSIDERED THE SAME CAREFULLY. AFTER PERUSAL OF THE RECORD AS WELL AS THE ORDERS OF THE TAX 2 ITA NO. 373 /201 3 & CO NO. 63 /2013 AUTHORITIES BELOW, WE FOUND THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS LESS THAN RS. 3,00,000/ - , WHICH IS NOT MA INTAINABLE AS PER THE PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT. THEREFORE, THE APPEAL OF THE REVENUE IS HEREBY DISMISSED. AS WE HAVE ALREADY DISMISSED THE APPEAL OF THE REVENUE, THEREFORE, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUC TUOUS AND THE SAME IS HEREBY DISMISSED. 3 . IN THE RESULT, APPEAL FILED BY THE REVENUE AS W ELL AS CROSS OBJECTION FILED BY THE ASSESSEE ARE HEREBY DISMISSED. ORDER PRONOU NCED IN THE OPEN COURT ON THIS 24 /04/2014 . 2 4 /04 2014 SD / - SD/ - ( . . ) ( D.T.GARASIA ) ( . . ) ( P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 24 / 04 /2014 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) , BERHAMPUR 4. / CIT , BHUBANESWAR 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//