ACIT, Kota V. PYAR CHAND JAIN,

MA 16/JPR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2344 (ITAT-JAIPUR)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 1999-2000
• Appeal Filed On: 16-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

1 IN THE INCOMETAX APPELLATE TRIBUNAL JAIPUR BENCH: JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA) M.A. NO. 16/JP/2014 (ARISING OUT OF ITA NO. 544/JP/2003) ASSESSMENT YEAR 1999-2000 THE D.C.I.T. VS. SHRI PYAR CHAND JAIN CIRCLE-7, JAIPUR. PROP. PADAM CHAND PARAS MAL, NEWAI, JAIPUR. PAN/GIR P-704/CIR/SWM (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI D.C. SHARMA RESPONDENT BY : SHRI VIJAY GOYAL DATE OF HEARING : 08/08/2014 DATE OF PRONOUNCEMENT : 08/08/2014. O R D E R PER T.R. MEENA, A.M. THIS M.A. ARISES AGAINST THE ORDER DATED 22/01/2014 BY THE COORDINATE BENCH OF ITAT, JAIPUR IN ITA NO. 544/JP/2 003 FOR A.Y. 1999- 2000. 2. THE REVENUE HAS FILED THIS M.A. ON 16/7/2014 AND CLAIMED THAT HONBLE ITAT APPLIED INSTRUCTION NO. 3/11 DATED 09/0 2/2011 OF THE CDBT WAS NOT APPLICABLE ON PENDING CASES BUT IS APPLICABL E ON THE CASES ON WHICH THE APPEAL WAS FILED BY THE REVENUE. 3. WE HAVE HEARD BOTH SIDES. THE COORDINATE BENCH OF ITAT, JAIPUR HAS PASSED ORDER IN THIS CASE ON 22 ND JANUARY, 2014 AND DECIDED THIS CASE ON THE BASIS OF CDBT INSTRUCTION NO. 3/11 DATED 09/ 2/2011 AS UNDER: 2 FROM THE RATIO LAID DOWN BY THE HONBLE DELHI HIGH COURT, IT IS CLEAR THAT THE INSTRUCTIONS ISSUED IN THE CIRCULARS BY CB DT ARE APPLICABLE FOR PENDING CASES ALSO. THEREFORE, BY KEEPING IN VIEW THE RATIO LAID DOWN IN THE AFORESAID REFERRED TO CASES, WE ARE OF THE CONSI DERED VIEW THAT INSTRUCTION NO. 3/11 DATED 09/02/2011 ISSUED BY THE CBDT ARE APPLICABLE FOR THE PENDING CASES ALSO AND IN THE SAID INSTRUCT IONS, MONETARY TAX LIMIT FOR NOT FILING THE APPEAL BEFORE THE ITAT IS RS. 3.0 0 LAKHS. AFTER CONSIDERING THE COORDINATE BENCH DECISION, WE DO NOT FIND ANY APPARENT MISTAKE IN THE ORDER. ACCORDINGLY, WE DISMI SS THE REVENUES M.A. 4. IN THE RESULT, REVENUES MISCELLANEOUS APPLICATI ON IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/08/2014. SD/- SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED :08 TH AUGUST, 2014 * RANJAN COPY FORWARDED TO :- 1. THE DCIT, CIRCLE-7, JAIPUR. 2. SHRI PYAR CHAND JAIN, NEWAI, JAIPUR. 3. THE CIT (A) 4. THE CIT 5. THE D/R GUARD FILE (M.A. NO. 16/JP/2014) BY ORDER, AR ITAT JAIPUR.