ITO, Kishangarh V. GOPAL HEDA,

ITA 666/JPR/2014

• Counselvise Citation: 66623114 RSA 2014
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 29-09-2014
• 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 NOS. 666 & 667/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2004-05 & 2006-07 INCOME TAX OFFICER, KISANGARH. CUKE VS. GOPAL HEDA, S/O- SHRI KUNDANLAL HEDA, RAJHANS COLONY, MADANGANJ, KISANGARH. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AAOPH 4108 G VIHYKFKHZ @ APPELLANT 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 : 04/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 06/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. BOTH THE APPEALS FILED BY THE REVENUE ARISE AGAINS T THE ORDER 30/07/2014 PASSED BY THE LEARNED CIT (A), AJMER FOR A.Y. 2004-05 & 2006-07. ITA 666& 667/JP/2014_ ITO VS GOPAL HEDA 2 2. SINCE BOTH THE APPEALS FILED BY THE REVENUE RELA TE TO COMMON ISSUE, THEREFORE, THEY ARE DISPOSED OF BY THIS COMMON ORDE R. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. I, THER EFORE, DECIDE TO DISPOSE OFF THE APPEALS AFTER HEARING THE LD DR. 3. AFTER HEARING THE LD DR, I NOTED THAT THE IN BOT H THE APPEALS THE TAX INVOLVED IS ONLY RS. 11,338/- AND RS. 14,400/-. TH E TAX EFFECT IN BOTH THE CASES ARE LESS THAN RS. 4 LACS. WHEN THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS LESS THAN RS. 4 LACS THEN 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 MAINTAINABLE. ACCO RDINGLY THE APPEALS OF THE DEPARTMENT ARE DISMISSED IN LIMINE. 4. IN THE RESULT, BOTH THE APPEALS OF REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 06 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE INCOME TAX OFFICER, KISANGARH. ITA 666& 667/JP/2014_ ITO VS GOPAL HEDA 3 2. IZR;FKHZ @ THE RESPONDENT- SHRI GOPAL HEDA, KISANGARH. 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. 666 & 667/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR