ITO, Sikar V. SMT. SUNITA AGARAL L/H LATE SHRI SHRAWAN, Sikar

MA 133/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5452 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 22-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEHENDRA GARGIEYA AD DHK
• Assessee Lawyers: R A VERMA A DD
• Keywords: Assessment record; Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS L E{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA - @ M A NO. 133 /JP/16 ARISING OUT OF ITA NO. 259 /JP/201 2 & CO 30/JP/12 FU/KZKJ.K O 'K Z @ ASSESSMENT YEAR : 2008 - 09 THE ITO , WARD - 1 , SIKAR. CUKE VS. SMT. SUNITA AGARWAL, SIKAR. LFKK;H YS[KK LA - @THVKBZVKJ LA - @ PAN NO. AA VPA5234F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI R.A. VERMA ( A DD. CIT ) JKTLO DH VKSJ LS@ REVENUE BY : SHRI MEHENDRA GARGIEYA ( AD. ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 1 7. 02 .201 7 ?KKS 'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 20/02/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS SUBJECT MISCELLANEOUS APP LICATION HAS BEEN FILED BY THE R EVENUE AGAINST THE ORDER PASSED BY THE CO - ORDINATE BENCH DATED 22.12.2015 IN CA SE OF ASSESSEE AND OTHERS. THE R EVENUE SUBMITTED THAT THE APPEAL WAS DISMISSED BY THE ITAT PURSUANT TO LOW TAX EFFECT FOLLOWING THE CBDT CIRCUL AR NO. 21/2015 DATED 10.12.2015. IT WAS FURTHER SUBMITTED THAT ON PERUSAL OF THE ASSESSMENT RECORD S , THE TAX EFFECT IN THIS CASE IS RS. 10.64 LACS WHICH IS MORE THAN THE PRESCRIBED LIMIT FOR FILING THE APPEAL BEFORE THE ITAT AND THE SAID CIRCULAR RELIED UP ON BY THE ITAT, WHILE DISMISS ING THE APPEAL OF THE REVENUE , IS NOT APPLICABLE. 2. ON PER USAL OF THE CONSOLIDATED ORDER PASSED BY THE CO - ORDINATE BENCH DATED 22.12.2015, IT IS NOTED THAT THE REVENUE S APPEAL WAS DISMISSED ON ACCOUNT OF LOW MA NO. 133 /JP/16 THE ITO, WARD - 1 SIKAR V. SMT. SUNITA AGARWAL 2 TAX EFFECT AND AS A CONSEQUENCE, THE ASSESSEE S C ROSS O BJECTION WAS ALSO DISMISSED AS NO T MAINTAINABLE. 3. AFTER HEARING BOTH THE PARTIES, WE HEREBY RECALL THE ORDER OF THE CO - ORDINATE BENCH DATED 22.12.2015 TO THE EXTENT IT PERTAINS TO REVENUES APPEAL AND ASSESSEE S CROSS OBJECTION IN THE INSTANT CASE. THE R EGISTRY IS DIRECTED TO L I ST THE R EVENUE S APPEAL AS WELL AS ASSESSEE S C . O . ON 13.04.2017 TO HEAR THE ARGUMENTS OF BOTH THE PARTIES ON MERIT . THE PARTIES, ARE AT LIBERTY, TO FILE THE PAPERBOOK ONE WEEK IN ADVANCE OF THE SCHEDULED HEARING. 4. IN THE RESULT, THIS MISC. APPLICATION FILED BY THE R EVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2017. SD/ - SD/ - ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED: - 20/02/2017. SANTOSH VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT - THE ITO, WARD - 1 , SIKAR 2. IZR;FKHZ@ THE RESPONDENT - SMT. SUNITA AGARWAL, SIKAR 3. VK;DJ VK;QDR@ CIT , JAIPUR 4. VK;DJ VK;QDRVIHY@ THE CIT(A), JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKB ZY@ GUARD FILE ( M A NO. 133 /JP/201 6 ) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR