ACIT, Jaipur V. M/S THAN CAMPUS & RESORTS, Jaipur

ITA 64/JPR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62035 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 20-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Keywords: Tax effect

Judgement Text

1 ITA 64-12 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH : SMC JAIPUR. BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER. ITA NO. 64/JP/2012 ASSTT. YEAR : 2007-08. THE ACIT, CIRCLE-7, VS. M/S. THAR CAMPUS & RESO RTS, JAIPUR. LAL MAHAL PALACE, JAMUA RAMGARH, JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. ROSHANTA MEENA RESPONDENT BY : NONE DATE OF HEARING : 19.06.2012. DATE OF PRONOUNCEMENT : 22.06.2012. ORDER DATE OF ORDER : 22/06/2012. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2007-08. 2. THE TAX EFFECT IN APPEAL OF THE DEPARTMENT IS LE SS THAN RS. 3,00,000/- AS TOTAL DEMAND CREATED WAS OF RS. 1,51,065/-. THEREFORE, AP PEAL OF THE DEPARTMENT IS NOT MAINTAINABLE IN VIEW OF THE NEWLY INSERTED PROVISIO NS OF SECTION 268A OF THE IT ACT, CBDT INSTRUCTION AND THE DECISION OF THIS BENCH IN CASE OF ITO VS. SMT. GEETA DEVI GOYAL, 120 TTJ 136. ACCORDINGLY, I DISMISS THE APPE AL OF THE DEPARTMENT IN LIMINE. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22. 6.2012. SD/- ( R.K. GUPTA ) JUDICIAL MEMBER 2 JAIPUR, D/- COPY FORWARDED TO :- THE ACIT, CIRCLE-7, JAIPUR. M/S. THAR CAMPUS & RESORTS, JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 64/JP/2012) BY ORDER, AR ITAT JAIPUR.