The Income-tax Officer, Jammu V. Smt. Gitanjali Mahajan, Jammu

ITA 70/ASR/2015

• Counselvise Citation: 7020914 RSA 2015
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SHARDA
• Assessee Lawyers: P N ARORA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (JAMMU CAMP; JAMMU ) BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S.KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO 70(ASR)/2015 ASSESSMENT YEAR: 2009-10 THE ITO, WARD-2(1), JAMMU VS. SMT. GITANJALI MAHAJAN P/O M/S RAVINDER KUMAR & BROS. (PETROL PUMP) B.C. ROAD, JAMMU. PAN: ABBPM8420G. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.K.SHARDA (DR.) RESPONDENT BY: SH. P.N.ARORA (ADV.) DATE OF HEARING: 01.12.2015 DATE OF PRONOUNCEM ENT: 03.12.2015 ORDER PER T.S.KAPOOR (A.M): THIS IS AN APPEAL FILED BY THE REVENUE AGAI NST THE ORDER OF LEARNED CIT(A) DATED 22.12.2014 FOR THE ASST. YEAR.2009-10. 2. AT THE OUTSET, THE LEARNED AR FILED A CHART SHOW ING THE CALCULATION OF TAX ON ACCOUNT OF ADDITIONS MADE BY ASSESSING OFFICER. THE LEARNED AR SUBMITTED THAT THE TAX AMOUNT ON ACCOUNT OF ADDITIONS COMES R S.3,65,828/- WHICH IS BELOW THE MONETARY LIMIT PRESCRIBED BY CENTRAL BOAR D OF DIRECT TAXES VIDE INSTRUCTION NO.5/2014 DATED 10.07.2014. THE LEARNED AR IN THIS RESPECT FILED A 2. ITA NO.70 (ASR)/2015 ASST. YEAR 2009-10 COPY OF THE SAID CIRCULAR. HE FURTHER SUBMITTED THA T THE APPEAL IN THIS CASE WAS FILED IN 2015 AND THEREFORE, THE INCREASED AMOUNT O F RS.4 LACS WILL BE APPLICABLE. 3. THE LEARNED DR FAIRLY CONCEDED THAT THE TAX EFFE CT WAS LESS THAN RS. 4 LACS. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE APPEAL BY DEPART MENT IN THIS CASE WAS FILED ON 5.02.2015 AND THE CIRCULAR FOR INCREASING THE LI MIT FOR FILING APPEAL BEFORE THE APPELLATE TRIBUNAL TO RS.4 LACS IS EFFECTIVE FR OM 10 TH JULY, 2014. THE TAX EFFECT OF ADDITIONS COMES OUT AT RS.3,65,828/- WHIC H IS BELOW THE LIMIT OF RS.4 LACS. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THEREFORE, IT IS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE DEPARTMEN T IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ORALLY, AT THE CONCLUSION OF HEARING IS PRONOUNCED IN WRITING TODAY 3 RD DECEMBER, 2015. SD/- SD/- (A.D.JAIN) (T.S.KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03.12.2015 PK/PS COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A) 3. ITA NO.70 (ASR)/2015 ASST. YEAR 2009-10 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.