DCIT, CHITTORGARH V. M/s. Bharti Construction Co., BANSWARA

ITA 426/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5184 (ITAT-JODHPUR)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 05-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 183 / JODH /201 5 (ASST. YEAR : 200 4 - 05 ) DCIT, CIRCLE - 2, UDAIPUR. VS. SMT. MANJULA SINGHAL, GOVINDAM, 6 - BHANBARA, NEW FATEHPURA, UDAIPUR. PAN NO. ALGPS 7213L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AMIT KOTHA R I A R . DEPARTMENT BY : S HRI S. L. MOURYA DR ITA NO. 421 / JODH /201 5 (ASST. YEAR : 200 7 - 0 8 ) ITO , WARD - 2 (1) , UDAIPUR. VS. SHRI KARAN SINGH BABEL, 16, NORTH AYAD, GIRWA, UDAIPUR. PAN NO. AHZPB 8348 I (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAJENDRA JAIN ADV . DEPARTMENT BY : S HRI S.L. MOURYA DR ITA NO. 426 / JODH /201 5 (ASST. YEAR : 20 11 - 12 ) DCIT, CIRCLE, CHITTORGARH. VS. M/S. BHARTI CONSTRUCTION CO., KUSHAL BAGH, BANSWARA. PAN NO. AABFB 5105 E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : S HRI S.L. MOURYA DR 2 ITA NO S . 183, 421,426,437 / JODH /201 5 ITA NO. 437 / JODH /201 5 (ASST. YEAR : 200 9 - 10 ) ITO, WARD - 2(1), UDAIPUR. VS. M/S. KALPANA NURSING HOME PVT. LTD., 24 - C, SARDARPURA, UDAIPUR. PAN NO. AAACK 5892 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.K. GARGIEYA ADV . DEPARTMENT BY : S HRI S.L. MOURYA DR DATE OF HEARING : 1 7 / 0 3 /201 6 . DATE OF PRONOUNCEMENT : 1 7 / 03 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER TH E S E ARE THE APPEAL S FILED BY THE REVENUE AGAINST THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 , UDAIPUR , DATED 05 /0 2 /201 5 , 07/05/2015, 27/05/2015 & 03/06/2015 FOR THE ASSESSMENT YEARS 2004 - 05, 2007 - 08, 2011 - 12 & 2009 - 10 . 2. AT THE OUTSET , AUTHORIZED REPRESENTATIVE OF THE ASSESSEE S SUBMITTED THAT THE TAX EFFECT IN THE PRESENT APPEAL S OF THE REVENUE WAS BELOW RS. 10 LAC AND IN VIEW OF THE CBDT CIRCULAR N O . 21/2015 DATED 10/12/2015 , THE APPEAL S OF THE REVENUE ARE NOT MAINTAINABLE. 3 . DEPARTMENTAL REPRESENTATIVE ALSO AGREED WITH THE ABOVE SUBMISSION OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE S . THEREFORE, WE DISMISS THE APPEAL S OF THE REVENUE. 3 ITA NO S . 183, 421,426,437 / JODH /201 5 4 . IN THE RESULT, ALL THE APPEAL S OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON THURSDAY , THE 1 7 TH DAY OF MARCH , 201 6 AT JODHPUR . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER D ATED : 1 7 TH MARCH , 201 6 . VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER