The ITO, Ward-2, GANDHIDHAM V. Shri Vasant Mohanlal Thacker, GANDHIDHAM

ITA 994/RJT/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50088 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 29-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.994/RJT/2010 (ASSESSMENT YEAR 1997-98) ITO, WD.2 VS SHRI VASANT MOHANLAL THACKER GANDHIDHAM 55, TANKER OWNERS ASSN BLDG NH 8-A, GANDHIDHAM-KUTCH PAN : AAZPT6192M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MK SINGH RESPONDENT BY: SHRI KALPESH DOSHI O R D E R PER N.R.S. GANESAN, JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-II, RAJKOT DATED 30-03-2010 AND PERTAINS TO ASSESSMENT YEAR 1997-98. 2. DURING THE COURSE OF HEARING BOTH THE REPRESENTA TIVES FOR THE REVENUE AND ASSESSEE VERY FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE REVENUE APPEAL IS LESS THAN RS.3 LAKHS. THE CBDT, THE HIGHEST AD MINISTRATIVE BODY OF DIRECT TAX ADMINISTRATION DIRECTED ALL ITS SUBORDINATE OFFICES NOT TO FILE ANY APPEAL BEFORE THIS TRIBUNAL WHEREVER THE TAX EFFECT INVOLVED IS LESS T HAN RS.3 LAKHS. THE INSTRUCTION ISSUED BY THE CBDT IS BINDING ON THE ASSESSING OFFI CER. THEREFORE, THIS APPEAL OUGHT NOT TO HAVE BEEN FILED BEFORE THIS TRIBUNAL. NO EXCEPTIONAL CIRCUMSTANCES AS POINTED OUT BY THE CBDT HAVE BEEN BROUGHT TO THE NOTICE OF THIS BENCH. THEREFORE, THIS APPEAL IS NOT MAINTAINABLE. ACCORD INGLY THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 21 ST JULY, 2011 PK/- ITA NO.994/RJT/2010 2 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-II, RAJKOT 4. THE CIT-I, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT