ITO, Dausa V. RAM MANOHAR SONI, Dausa

ITA 81/JPR/2011

• Counselvise Citation: 8123114 RSA 2011
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 02-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MEENA
• Assessee Lawyers: S L PODDAR
• Keywords: Tax effect

Judgement Text

1 ITA 81(12)-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NOS. 81, 82, 83, 84, 85 & 86/JP/2011 ASSTT. YEARS : 1999-2000 TO 2004-05. THE INCOME-TAX OFFICER, VS. SHRI RAM MANOHAR SONI , WARD DAUSA. PROP. M/S. KISHAN LAL RAM MANOHAR SONI, NAYA KATLA, DAUSA. (APPELLANT) (RESPONDENT) C.O. NOS. 36 TO 41/JP/2011 ( ARISING OUT OF ITA NOS. 81 TO 86/JP/2011 ) ASSTT. YEARS : 1999-2000 TO 2004-05. SHRI RAM MANOHAR SONI, VS. THE INCOME-TAX OFFICER , DAUSA. WARD DAUSA. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SHRI K.C. MEENA RESPONDENT BY : SHRI S.L. PODDAR DATE OF HEARING : 26.9.2011 DATE OF PRONOUNCEMENT : 14.10.2011. ORDER DATE OF ORDER : 14/10/2011. PER BENCH : THESE ARE SIX APPEALS BY THE DEPARTMENT AND SIX CR OSS OBJECTIONS BY THE ASSESSEE RELATING TO ASSESSMENT YEARS 1999-2000 TO 2004-05. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT IN EACH OF THE APPEALS OF THE DEPARTMENT TAX EFFECT IS LESS THAN RS. 2,00,000/-, THEREFORE, THEY ARE LIABLE TO BE DISMISSED 2 IN LIMINI. IT WAS FURTHER SUBMITTED THAT IF THE AP PEALS OF THE DEPARTMENT ARE DISMISSED, THEN CROSS OBJECTIONS OF THE ASSESSEE MAY BE DISMIS SED AS WITHDRAWN. 3. ON THE OTHER HAND, THE LD. D/R STATED THAT THOUG H THE APPEAL EFFECT IN EACH OF THE APPEALS OF THE DEPARTMENT ARE LESS THAN RS. 2,00,00 0/-, HOWEVER, THESE APPEALS WERE DISPOSED OFF BY CONSOLIDATED ORDER BY LD. CIT (A), THEREFORE, THESE APPEALS ARE LIABLE TO BE DISPOSED OFF ON MERIT IN VIEW OF SUB-SECTION (5) OF SECTION 268A. 4. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE CONTENTIONS OF LD. D/R, WE FIND THAT APPEALS OF THE DEPARTMENT ARE LIABLE TO BE DIS MISSED IN LIMINI AS THE TAX EFFECT IN EACH APPEAL IS LESS THAN RS. 2,00,000/-. IN SUB-SECTION (5) OF SECTION 268A IT IS PROVIDED THAT NO APPEAL SHALL BE FILED IN RESPECT OF ASSESSMENT YEAR OR YEARS IN WHICH TAX EFFECT IS LESS THAN THE MONETARY LIMIT PROVIDED IN PARA 3. IN OTHER WORDS, HENCEFORTH APPEAL CAN BE FILED ONLY WITH REF ERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGHER COURT OR APPELLATE AUTHORITY, WHICH INVO LVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUE IN MORE THAN ONE A SSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT OF ALL SUCH ASSESS MENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIMIT IN ANY OF THE YEAR, IF IT IS DECIDED TO APPEAL IN RESPECT OF YEARS IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. AFTER GOING THROUGH THE ABOVE PROVISIONS, IT IS VER Y CLEAR THAT APPEAL CAN BE FILED FOR EVERY YEAR IF TAX EFFECT IS MORE THAN THE PRESCRIBE D LIMIT IN ONE OF THE YEAR. IN THE PRESENT APPEALS OF THE DEPARTMENT IN NONE OF THE SIX APPEAL S TAX EFFECT IS MORE THAN THE PRESCRIBED LIMIT. THEREFORE, IN VIEW OF THE PROVISIONS SECTION 268A THE APPEALS OF THE DEPARTMENT ARE LIABLE TO BE DISMISSED LIMINI AS THE TAX EFFECT IS LESS THAN THE PRESCRIBED LIMIT. 3 ACCORDINGLY WE DISMISS ALL THE APPEALS OF THE DEPAR TMENT IN LIMINI AND ALL THE CROSS OBJECTIONS FILED BY THE ASSESSEE. 5. IN THE RESULT, APPEALS OF THE DEPARTMENT AS WELL AS CROSS APPEALS OF THE ASSESSEE ARE DISMISSED. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 14. 10.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- THE ITO WARD DAUSA. SHRI RAM MANOHAR SONI, NAYA KATLA, DAUSA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 81(12)/JP/2011) BY ORDER, AR ITAT JAIPUR.