ITO, Jaipur V. VANDANA JAIN, Jaipur

ITA 984/JPR/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99613 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 16-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH
• Assessee Lawyers: H M SINGHVI CA DHK
• Keywords: Tax effect
• Section: 5(2)

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 VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 984/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 THE ITO WARD- 5(2) AJMER CUKE VS. SMT. VANDANA JAIN 11, GANGWAL PARK JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ACAPJ 1433 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJENDER SINGH, JCIT -DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI H.M. SINGHVI, CA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/12/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15/12/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST T HE ORDER OF THE LD. CIT(A)-II, JAIPUR DATED 20-09-2013 FOR THE ASSESSM ENT YEAR 2006-07 WHEREIN THE REVENUE RAISED FOLLOWING GROUND:- 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) HAS ERRED IN QUASHING THE ASSESSMENT ORDER HOLDING THAT NOTICE U/S 143(2) OF THE I.T. ACT, 1961 WAS NOT ISSUED NOT WITHSTANDING THE FACTS THAT THE ASSESSEE ATTENDED THE ASSESSMENT PROCEEDINGS IN COMPLIANCE OF NOTICE ISSUED U/S 143(2) AND DID NOT RAISE ANY SUCH OBJECTION BEFORE THE COMPLETION OF ASSESSMENT PROCEEDINGS. ITA NO. 984/JP/2013 ITO, WARD- 5(2), JAIPUR VS. SMT. VANDANA JAIN . 2 2.1 AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, IT IS OBSERVED THAT THE DEMAND/ TAX EFFE CT IN THE REVENUE IN QUESTION IS TO THE TUNE OF RS.3,98,266/-. UNDER TH E POWERS VESTED BY SEC. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CI RCULARNO.21 OF 2015 DATED 10.12.2015(F NO. 279/MISC. 142/2007-I TJ(PT) INSTRUCTING THE AUTHORITIES BELOW DEPARTMENTAL APPE AL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFEC T DOES NOT EXCEED LESS THAN RS.10 LACS. THE CIRCULAR IS SPECIF ICALLY MENTIONED TO BE APPLICABLE FOR ALL PENDING APPEALS. 2.2 SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDR AWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 2.3 THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPT IONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DIS PUTE IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY C BDT FOR THE APPEAL THE SAME IS NOT MAINTAINABLE IN VIEW OF FOREGOINGS. ACC ORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHDRAW N. ITA NO. 984/JP/2013 ITO, WARD- 5(2), JAIPUR VS. SMT. VANDANA JAIN . 3 3.0 IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 /12/201 5. SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15 /12/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 5(2), JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- SMT. VANDANA JAIN, JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 984/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR