ITO, MAKRANA V. Sh. Bashir Ahmed Sisodiya, MAKRANA

ITA 96/JODH/2011

• Counselvise Citation: 9623314 RSA 2011
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 07-12-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 14-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI SHRI U C JAIN
• Assessee Lawyers: E PASS ROAD MAKRANA
• Keywords: Tax effect

Judgement Text

1 ITA 96-11 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH SMC JODHPUR. ( BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER ) ITA NO. 96/JODH/2011 ASSTT. YEAR : 1998-99. THE INCOME-TAX OFFICER, VS. SHRI BASHIR AHMED SIS ODIYA, WARD-1, PROP. M/S. NEW LUCKY MARBLE, MAKRANA. BYE PASS ROAD, MAKRANA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.R. KOKANI RESPONDENT BY : SHRI U.C. JAIN DATE OF HEARING : 07.12.2011. DATE OF PRONOUNCEMENT : 09.12.2011. ORDER DATED : 09.12.2011. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 1998-99. 2. THE DEPARTMENT IS OBJECTING IN CANCELING THE PEN ALTY OF RS. 64,534/- LEVIED UNDER SECTION 271(1)(C) OF THE ACT. 3. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE MA TERIALS AVAILABLE ON RECORD. THE BENCH NOTED THAT TAX EFFECT IN THE PRESENT CASE OF THE DEPARTMENTAL APPEAL IS LESS THAN RS.3.00 LACS AND HENCE APPEAL FILED BY REVENUE IS N OT MAINTAINABLE IN VIEW OF PROVISIONS OF SECTION 268A OF THE ACT AND THE DECISION OF JAIP UR BENCH OF THE TRIBUNAL IN THE CASE OF I.T.O. VS. SMT. GEETA DEVI GOYAL, 120 TTJ 136. 2 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09. 12.2011. SD/- ( R.K. GUPTA ) JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- THE ITO WARD-1, MAKRANA. SHRI BASHIR AHMED SISODIYA, MAKRANA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 96/JODH/2011) BY ORDER, AR ITAT JODHPUR.