ITO, Jaipur V. ASHOK SHARMA, Jaipur

ITA 78/JPR/2015

• Counselvise Citation: 7823114 RSA 2015
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 23-01-2015
• 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. 78/JP/2015 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 INCOME TAX OFFICER, WARD 6(1), JAIPUR CUKE VS. ASHOK SHARMA, PROP.- M/S A.K. CONSTRUCTION & M/S J.S.M. CONSTRUCTION, C-59, PRIYADARSHINI MARG, TILAK NAGAR, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AESPS 9359 J 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 : 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. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER DATED 28/11/2014 PASSED BY THE LEARNED CIT (A)-2, JAIPUR F OR A.Y. 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. I, THER EFORE, DECIDED TO DISPOSE OFF THE APPEAL AFTER HEARING THE LD DR. ITA 78/JP/2015_ ITO VS ASHOK SHARMA 2 3. AFTER HEARING THE LD DR, I NOTED THAT THE APPEAL FILED BY THE REVENUE RELATE TO DELETION OF ADDITION OF RS. 2,64,090/-. THE TAX EFFECT IN THIS CASE IS 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 MAINTA INABLE IN VIEW OF BOARD INSTRUCTION NO. 5/2014 [F.NO.279/MISC./142/ 2007/IT J (PT) DATED 10/07/2014. AS PER SECTION 268A IF TAX EFFECT IS LE SS THAN RS.4 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 STANDS DISMISSE D. 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 ITO, WARD 6(1), JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- SHRI ASHOK SHARMA, JAIPUR. 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. 78/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR