ACIT, Jaipur V. MAQBOOL QURESHI, Jaipur

ITSSA 4/JPR/2011

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8200 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Assessee Lawyers: ALOKITA GOYAL
• Keywords: Tax effect

Judgement Text

1 ITSSA 4-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITSSA NO. 4/JP/2011 BLOCK PERIOD : 1994-95 TO 1999-2000 UPTO 13.09. 2001. THE ACIT, CENTRAL CIRCLE-1, VS. SHRI MAQBOOL QURE SHI, JAIPUR. 5315, REGREON KI KOTHI, CHOWKRI GHAT GATE, JAIPUR. (APPELLANT) (RESPONDENT) C.O. NO. 44/JP/2011 ( ARISING OUT OF ITSSA NO. 4/JP/2011 ) BLOCK PERIOD : 1994-95 TO 1999-2000 UPTO 13.09. 2001. SHRI MAQBOOL QURESHI, VS. THE ACIT, CENTRAL CIRCL E-1, JAIPUR. JAIPUR (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : MISS ALOKITA GOYAL ORDER DATE OF ORDER : 22/07/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AND CROSS OBJECTIO N BY ASSESSEE RELATING TO BLOCK PERIOD 1994-95 UPTO 13.9.2001. 2. THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT I S LESS THAN RS. 3,00,000/-. THE CBDT VIDE THEIR INSTRUCTION NO. 3/2011 DATED 9 TH FEBRUARY, 2011 DIRECTED THE DEPARTMENTAL AUTHORITIES THAT NO APPEAL SHOULD BE F ILED IF THE TAX EFFECT IS LESS THAN RS. 3,00,000/- FROM 9 TH FEBRUARY, 2011. THEREFORE, THE APPEAL FILED BY TH E DEPARTMENT IS NOT MAINTAINABLE. THE APPEAL FILED BY THE DEPARTMENT IS FILED ON 15.2.2011. THEREFORE, TAX EFFECT BEING LESS THAN RS. 3,00,000/-, THE APPEAL O F THE DEPARTMENT IS DISMISSED IN LIMINI. 2 3. LEGAL GROUND IN CROSS OBJECTION I.E. AGAINST INI TIATION OF PROCEEDINGS UNDER SECTION 158BC READ WITH SECTION 143(3)/SET ASIDE WAS NOT PR ESSED. THEREFORE, THE SAME IS DISMISSED AS NOT PRESSED. 4. SECOND GROUND IS AGAINST SUSTAINING ADDITION OF RS. 10,000/-. 5. AFTER GOING THROUGH THE ORDERS OF AO AND LD. CIT (A) WE FIND NO INFIRMITY IN THE FINDING OF LD. CIT (A). IT WAS CONTENDED BEFORE LD . CIT (A) THAT THERE WAS NO ISSUE BEFORE THE TRIBUNAL FOR RESTORING THE GROUND IN RESPECT TO ADDITION OF RS.10,000/-. THEREFORE, THE ADDITION IS LIABLE TO BE DELETED. 5.1. THE LD. CIT (A) NOTED THAT EVEN THIS ISSUE WAS NOT BEFORE LD. CIT (A) AND, THEREFORE, THE ADDITION MADE BY AO HAS REACHED ITS FINALITY. ACCORDINGLY, THE ADDITION OF RS.10,000/- WAS SUSTAINED BY LD. CIT (A). 6. IN THESE FINDINGS, WE SEE NO UNREASONABLENESS. T HEREFORE, WE CONFIRM THE FINDING OF LD. CIT (A) ON THIS POINT. 7. IN THE RESULT, APPEAL OF THE DEPARTMENT AS WELL AS CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. 8. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22. 7.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- THE ACIT, CENTRAL CIRCLE-1, JAIPUR. SHRI MAQBOOL QUERESHI, JAIPUR. THE CIT (A) THE CIT BY ORDER, THE D/R GUARD FILE (ITSSA NO. 4/JP/2011) AR ITAT JAIPUR. 3