ITO, Dausa V. MEENESH CONSTRUCTION CO., Dausa

ITA 373/JPR/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5181 (ITAT-JAIPUR)
• Duration Of Justice: 5 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-12-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 25-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Assessee Lawyers: MOHD HANIF CA DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF;D LN L; DS LE{K BEFORE:SHRI BHAGCHAND, AM & SHRI LALIET KUMAR, J M VK;DJ VIHY LA-@ ITA NO. 373/JP/2011 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2003-04 THE ITO WARD- DAUSA CUKE VS. M/S. MEENESH CONSTRUCTION COMPANY BEHIND GOPAL BAGICHI, BASWA ROAD BANDIKUI, DAUSA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACFM 6418 Q VIHYKFKHZ@ APPE LLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 344/JP/2011 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2003-04 M/S. MEENESH CONSTRUCTION COMPANY BEHIND GOPAL BAGICHI, BASWA ROAD BANDIKUI, DAUSA CUKE VS. THE ITO WARD- DAUSA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACFM 6418 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI O.P. BHATEJA, ADDL CIT -DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MOHD. HANIF, CA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/06/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20/06/2016 VKNS'K@ ORDER PER BHAGCHAND, AM BOTH THESE APPEALS ARE THE CROSS APPEALS FILED AGA INST THE ORDER OF THE LD. CIT(A), ALWAR DATED 10-02-2011 FOR THE ASS ESSMENT YEAR 2003-04. ITA NO. 373/JP/2011 ITO,WARD- DAUSA VS. M/S. MEENESH CONSTRUCTION COMPA NY, DAUSA . 2 2.1 DURING THE COURSE OF HEARING, THE LD. AR OF THE ASSESSEE VIDE APPLICATION DATED 17-06-2016 HAS PRAYED FOR WITHDRA WAL OF THE APPEAL FOR WHICH THE LD. DR HAS NO OBJECTION. HENCE, THE SAME IS ALLOWED AND THE APPEAL OF THE ASSESSEE IS DISMISSED. 3.1 NOW WE COME TO THE APPEAL OF THE REVENUE WHEREI N WE HAVE PERUSED THE MATERIALS AVAILABLE ON RECORD AND OBSER VED THAT THE DEMAND/ TAX EFFECT IN THE REVENUES APPEAL IN QUESTION IS B ELOW RS. 10.00 LACS . UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CIRCULARNO.21 OF 2015 DATED 10.12.2 015(F NO. 279/MISC. 142/2007-ITJ(PT) INSTRUCTING THE AUTHORIT IES BELOW DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED RS.10 LACS. THE C IRCULAR IS SPECIFICALLY MENTIONED TO BE APPLICABLE FOR ALL PEN DING APPEALS. 3.2 SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRE CTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDR AWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 3.3 THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEP TIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DIS PUTE IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY C BDT FOR THE APPEAL THE ITA NO. 373/JP/2011 ITO,WARD- DAUSA VS. M/S. MEENESH CONSTRUCTION COMPA NY, DAUSA . 3 SAME IS NOT MAINTAINABLE IN VIEW OF FORE GOINGS. AC CORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHD RAWN. 4.0 IN THE RESULT, THE APPEALS FILED BY THE REVENUE AND THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 -06 -2016 SD/- SD/- YFYR DQEKJ HKKXPUN (LALIET KUMAR) (BHAGCHAND ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 20/06/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- DAUSA 2. IZR;FKHZ@ THE RESPONDENT-M/S.MEENESH CONSTRUCTION CO., DAUSA 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 373/JP/2011) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR