ITO, Jaipur V. KAPISH COLONIZERS PVT. LIMITED, Jaipur

ITA 684/JPR/2013

• Counselvise Citation: 68423114 RSA 2013
• Duration Of Justice: 2 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 06-08-2013
• 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. 684/JP/2013 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 INCOME TAX OFFICER, WARD 6(2), JAIPUR CUKE VS. M/S KAPISH COLONIZERS PVT. LTD., AMRIT KALASH NEAR KAMAL & CO., TONK ROAD, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AABCK 2812 Q 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. LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 06/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER DATED 10/05/2013 PASSED BY THE LD CIT(A)-II, JAIPUR FOR A. Y. 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, I, THER EFORE, DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD DR. 3. AFTER HEARING THE LD DR AND CONSIDERED THE SAME ALONGWITH ORDERS OF THE TAX AUTHORITIES BELOW, I NOTED THAT THE APPEAL F ILED BY THE REVENUE ITA 684/JP/2013_ ITO VS M/S KAPISH COLONIZERS P LTD. 2 RELATE TO TOTAL DELETION OF ADDITION OF RS. 9,85,2 92/-. THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 3 LACS. WHEN THE TAX EFFECT I N THE APPEAL OF THE DEPARTMENT IS LESS THAN RS. 3 LACS THEN THE SAME IS NOT MAINTAINABLE IN VIEW OF BOARD INSTRUCTION NO. 3/2011/F.NO.279/MISC./ 142/ 2007/ITJ DATED 09.02.2011. AS PER SECTION 268A IF TAX EFFECT IS LE SS THAN RS.3 LACS THEN APPEAL OF DEPARTMENT IS NOT MAINTAINABLE. ACCORDING LY THE APPEAL OF THE DEPARTMENT IS DISMISSED IN LIMINE. 4. IN THE RESULT, APPEAL OF REVENUE IS 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, WARD 6(2), JAI PUR. 2. IZR;FKHZ @ THE RESPONDENT- M/S KAPISH COLONIZERS PVT. LTD., JAI PUR. 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. 684/JP/2013) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR