The ACIT, Central Circle-1(3), Ahmedabad V. Shri Rajanbhai Vasudevbhai Dapki, Ahmedabad

ITA 722/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94469 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 27-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Assessee Lawyers: D K PARIKH
• Keywords: Tax effect

Judgement Text

ITA NO . 722 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 7 - 08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM] ITA NO. 722 / AHD / 2 0 1 2 ASSESSMENT YEAR: 20 0 7 - 08 ASSTT. COMMISSIONER OF I NCOME TAX ....... .. . ..... APPELLANT CENTRAL CIRCLE 1(3), AH MEDABAD. VS. RAJANBHAI VASUDEVBHAI DAPKI .... .................. .... .. RESPONDENT 202, SHASHWAT, OPP. GUJARAT COLLEGE, ELLISBRIDGE, AHMEDABAD [PAN AA WPD 3172 C ] APPEARANCES BY: NARENDRA SINGH FOR THE APPELLANT D.K. PARIKH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : AUGUST 4 TH , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 29 TH , 2015 O R D E R PER PRAMOD KUMAR AM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) - I , AHMEDABAD DATED 3 0.0 1 .201 2 FOR THE A.Y. 200 7 - 08 . 2. AFTER HEARING THE LD. REPRESENTATIVES, WE NOTICE THAT SINCE THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THAN RS.3,00,000/ - , THE SAME IS IN CONTRAVENTION OF C.B.D.T. CIRCULAR/INSTRUCTION NO.3/2011 DATED 09.0 2.2011 WHICH FINDS STATUTORY FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE ITA NO . 722 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 7 - 08 PAGE 2 OF 2 INCOME - TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE REVEN UE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.3,00,000/ - . THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF SEPTEMBER, 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 29 TH DAY OF SEPTEMBER , 201 5 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TR IBUNAL AHMEDABAD BENCHES, AHMEDABAD