Assistant Commissioner Of Income Tax, Circle 1(1), Jabalpur V. Shri Subodh Kumar Jain, Jabalpur

MA 23/JAB/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0202 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY KUMAR SINGH
• Keywords: Tax effect

Judgement Text

M.A.NO.23/JAB/2018 (AY 2007-08) 1 DY. CIT V. SUBODH KUMAR JA IN IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER M.A. NO.23/JAB/2018 (ARISING OUT OF I.T.(SS)A. NO.79/JAB/2013 ASSESSMENT YEAR: 2007-08 DY. C.I.T., CIRCLE-1(1), JABALPUR VS. SHRI SUBODH KUMAR JAIN, B-14, 3 RD FLOOR, CHANDRIKA VIHAR, HOME SCIENCE COLLEGE ROAD, JABALPUR (MP) PAN:AEKPJ 1335F APPLICANT RESPONDENT APPLICANT BY SHRI ABHAY KUMAR SINGH, CIT-D.R. RESPONDENT BY SHRI RAHUL BARDIA, C.A. DATE OF HEARING 18/09/2020 DATE OF PRONOUNCEMENT 18/09/2020 ORDER PER N.R.S. GANESAN:J.M. THE REVENUE HAS FILED THE PRESENT MISC. APPLICATION ON THE GROUND THAT THE GROUNDS OF APPEAL IN THE DEPARTMENTAL APPE AL WAS NOT DISPOSED OF BY THE TRIBUNAL. WHEN THE MISC. APPLICATION WAS TAK EN UP FOR HEARING, IT WAS BROUGHT TO THE NOTICE OF THE BENCH THAT THE DEP ARTMENTAL APPEAL IN I.T.A. NO.01/JAB/2014 WAS ALREADY DISPOSED OF ON TH E GROUND OF LOW TAX EFFECT THEREFORE, NOTHING SURVIVES FOR ADJUDICATION ON MERIT. THE LEARNED DEPARTMENTAL REPRESENTATIVE VERY FAIRLY SUBMITTED T HAT THE MISC. M.A.NO.23/JAB/2018 (AY 2007-08) 2 DY. CIT V. SUBODH KUMAR JA IN APPLICATION FILED BY THE DEPARTMENT IS NOT MAINTAIN ABLE. RECORDING THE STATEMENT, THE MISC. APPLICATION FILED BY THE DEPAR TMENT IS DISMISSED. 2. IN THE RESULT, THE MISC. APPLICATION OF THE REVE NUE STANDS DISMISSED. (ORDER PRONOUNCED ON SEPTEMBER 18 TH , 2020 IN VIRTUAL COURT ROOM. SD/- SD/- (SANJAY ARORA) (N.R.S.GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/09/2020 *SINGH //TRUE COPY//