The ITO, Ward-7(1), Ahmedabad V. Shri Manilal Amulakhrai Kothari, Ahmedabad

ITSSA 40/AHD/2011

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0109 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-04-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-04-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 20-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T P KRISHNAKUMAR CIT D R
• Assessee Lawyers: CHHAJED A R
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD , , , , BEFORE SHRI KUL BHARAT , JUDICIAL MEMBER AND , SHRI T.R. MEENA, ACCOUNTANT MEMBER .. , !' ! # $ ! # $ ! # $ ! # $ IT(SS)A NO. 40/AHD/2011 ASSESSMENT YEAR :2001-02 ITO, WAD.7(1), AHMEDABAD V/S . SHRI MANILAL AMULAKHRAI KOTHARI 19, JAY BHAVANI SOCIETY, MALAV TALAV, VEJALPUR, AHMADABAD. PAN NO. A CMPK0159J (APPELLANT) .. (RESPONDENT) % & ' ! / BY REVENUE SHRI T. P. KRISHNAKUMAR, CIT.D.R. ! & ' ! /BY ASSESSEE SHRI M. S. CHHAJED, A.R. () & ' /DATE OF HEARING 11.04.2014 *+, & ' /DATE OF PRONOUNCEMENT 29.04.2014 O R D E R PER : SHRI T. R. MEENA, ACCOUNTANT MEMBER THIS IS AN APPEAL AT THE BEHEST OF REVENUE WHICH HA S EMANATED FROM THE ORDER OF CIT(A)-XIV, AHMEDABAD, DATED 22.10.201 0 FOR ASSESSMENT YEAR 2001-02. 2. LD. COUNSEL ARGUED THAT TAX EFFECT IS LESS THAN PRESCRIBED LIMIT OF CBDT FOR FILING OF APPEAL BEFORE THE ITAT. HE HAS SUBMI TTED THAT CALCULATION OF TAX ON DISPUTED DEMAND WHICH IS LESS THAN RS.2 LACS. T HEREFORE, IN VIEW OF THE IT(SS)A NO. 40/AHD/11 IN ITO VS. SHRI MANILAL AMULA KHRAI KOTHARI FOR A.Y. 01-02 PAGE 2 INSTRUCTION NO. 3/2011, DATED 09/02/2011, THIS APPE AL IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . THIS ORDER IS PRONOUNCED IN OPEN COURT ON 29.04.2014 SD/- SD/- ( KUL BHARAT ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA !- !- !- !- & && & ./ ./ ./ ./ 0!/, 0!/, 0!/, 0!/, / COPY OF ORDER FORWARDED TO:- 1. % / REVENUE 2. ! / ASSESSEE 3. 4 / CONCERNED CIT 4. 4- / CIT (A) 5. /8 .( , , / DR, ITAT, AHMEDABAD 6. 8:; <= / GUARD FILE. BY ORDER/ !- !, >/ % , $