ITO, BUNDI V. RAM CHARAN, BUNDI

ITA 441/JPR/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1970 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• 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 SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 441/JP/2013 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 INCOME TAX OFFICER, BUNDI. CUKE VS. RAM CHARAN, S/O- SHRI SHANKAR LAL, VILLAGE- BASWARA, TEHSIL, INDERGARH, DISTRICT-BUNDI. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ACXPP 7935 L VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT IZR;K{KSI.K @ C.O. NO. 43/JP/2013 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 441/JP/2013) RAM CHARAN, S/O- SHRI SHANKAR LAL, VILLAGE- BASWARA, TEHSIL, INDERGARH, DISTRICT- BUNDI. CUKE VS. INCOME TAX OFFICER, BUNDI. LFKK;H YS[KK LA-@THVKBZVKJ LA- @ PAN/GIR NO.: ACXPP 7935 L IZR;K{KSID @ OBJECTOR IZR;FKHZ @ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE (ADJ. APPLICATION REJECTED) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 03/11/2015 ITA 441/JP/2013_ ITO VS RAM CHARAN 2 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THE APPEAL BY REVENUE AND CROSS OBJECTION BY ASSESS EE ARISE FROM THE ORDER DATED 19/02/2013 PASSED BY THE LEARNED CI T (A), KOTA FOR A.Y. 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. I, THER EFORE, DECIDED TO DISPOSE OFF THE APPEAL AS WELL AS THE C.O. AFTER HEA RING THE LD DR. 3. AFTER HEARING THE LD DR, I NOTED THAT THE APPEAL FILED BY THE REVENUE RELATE TO DELETION OF ADDITION OF RS. 5,74,785/- A ND RS. 4,75,625/-. THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 4 LACS. WH EN THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS LESS THAN RS. 4 LACS TH EN THE SAME IS NOT MAINTAINABLE IN VIEW OF BOARD INSTRUCTION NO. 5/2014 [F.NO.279/MISC./142/ 2007/ITJ (PT) DATED 10/07/2014. AS PER SECTION 268A IF TAX EFFECT IS LESS THAN RS.4 LACS THEN APPEAL OF DEPARTMENT IS NOT MAI NTAINABLE. ACCORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED IN LIMIN E. 4. THE CROSS OBJECTION FILED BY THE ASSESSEE IS SUPP ORTIVE TO THE ORDER OF THE LD CIT(A), WHICH IS DISMISSED AS I HAVE NOT AD MITTED THE APPEAL OF THE REVENUE ON ACCOUNT OF TAX EFFECT. ACCORDINGLY, THE C.O. OF THE ASSESSEE IS ALSO DISMISSED. ITA 441/JP/2013_ ITO VS RAM CHARAN 3 5. IN THE RESULT, APPEAL OF REVENUE AND C.O. OF THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 03 RD NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE INCOME TAX OFFICER, BUNDI. 2. IZR;FKHZ @ THE RESPONDENT- SHRI RAM CHARAN, BUNDI. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 441/JP/2013 & C.O. 43/JP/2013) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR