The ITO, Ward-1(1)(1), Surat V. M/s. Balaji Processors Pvt. Ltd., Surat

MA 130/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1322 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGLA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIUAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER MA NO.130/AHD/2017 ARISING OUT OF . . /. I.T.A NO.2261/AHD/2011 / ASSESSMENT YEAR:2003-04 INCOME TAX OFFICER, WARD- 1(1)(1) SURAT M/S. BALAJI PROCESSORS PVT. LTD. , PLOT NO. 35-36, BARMOLI ROAD GIDC PANDESARA SURAT 394 221 [PAN:AABCB 2094 F] APPELLANT / RESPONDENT /ASSESSEE BY NONE /REVENUE BY MRS. ANUPAMA SINGLA, SR.D.R. / DATE OF HEARING: 06/12/ 20 19 /PRONOUNCEMENT ON 06/12/2019 /O R D E R PER O. P. MEENA,AM: 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE IS SEEKING TO RECALL OF THE ORDER OF TRIBUNAL WHEREBY THE APPEAL OF THE REVENUE WAS DISMISSED BY THE TRIBUNAL ON THE GROUND OF LOW TAX EFFECT VIDE ITS ORDER DATED 04.07.2016. 2. THE LD. SR. D.R. SUBMITTED THAT THE TAX EFFECT INVOLVED IS THIS CASE IS AT RS.11,58,500, HENCE, MA PETITION IS FILED. HOWEVER, DURING TO REVISE MONETARY LIMIT OF RS. 50 LAKH, THIS MA BECOME INFRUCTUOUS. 3. WE HAVE HEARD THE LD. SR. D.R. AND FIND THAT DUE TO REVISE MONETARY LIMIT PRESCRIBED BY THE BOARD OF RS. 50 LAKH, THIS MA BECOMES INFRUCTUOUS HENCE, IT IS THEREFORE, DISMISSED. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED. 5. THE ORDER PRONOUNCED IN THE OPEN COURT ON 06.12.2019 SD/- SD/- (SANDEEP GOSAIN) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT: DATED: 6 TH DECEMBER,2019/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/ GUARD FILE OF ITAT. BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, SURAT