ITO, Dausa V. AMAR NARAIN GUPTA, Dausa

ITA 73/JPR/2011

• Counselvise Citation: 7323114 RSA 2011
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 31-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Assessee Lawyers: S L PODDAR
• Keywords: Tax effect

Judgement Text

1 ITA 73(4)-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 73 & 74/JP2011 ASSTT. YEAR : 2005-06 & 2006-07. THE INCOME-TAX OFFICER, VS. SHRI AMAR NARAIN GUPT A, WARD DAUSA. PROP. M/S. CHOUDHARY IRON TRADERS, AGRA ROAD, DAUSA. (APPELLANT) (RESPONDENT) C.O. NOS. 34 & 35/JP/2011 ( ARISING OUT OF ITA NOS. 73 & 74/JP/2011 ) ASSTT. YEARS : 2005-06 & 06-07. SHRI AMAR NARAIN GUPTA, VS. THE INCOME-TAX OFFICE R, DAUSA. WARD DAUSA. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : MS. ROSHANTA MEENA RESPONDENT BY : SHRI S.L. PODDAR ORDER DATE OF ORDER : 22/07/2011. PER BENCH : THESE ARE TWO APPEALS BY THE DEPARTMENT AND TWO CR OSS OBJECTIONS BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT (APPEALS) RELATING TO ASSESSMENT YEARS 2005-06 & 06-07. 2. IN THESE APPEALS OF THE DEPARTMENT TAX EFFECT IS LESS THAN RS. 2,00,000/-, THEREFORE, THEY ARE DISMISSED IN LIMINI. 3. THE CROSS OBJECTIONS FILED BY THE ASSESSEE WERE WITHDRAWN BY THE LD. A/R AT THE TIME OF HEARING. THEREFORE, THEY ARE DISMISSED AS W ITHDRAWN. 2 4. IN THE RESULT, THE APPEALS OF THE DEPARTMENT AND CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22. 7.201.1 SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- THE ITO WARD DAUSA. SHRI AMAR NARAIN GUPTA, DAUSA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 73(4)/JP/2011) BY ORDER, AR ITAT JAIPUR.