The ITO, Jr. Ward-2(3), PORBANDAR V. Smt. Jayshreeba V. Jadeja, PORBANDAR

MA 25/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0688 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 14-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MA THEWS D R REA
• Assessee Lawyers: CHETAN AGARWAL CA A
• Keywords: Tax effect

Judgement Text

0 I , H IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . . A O . . BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M. A . NO. 2 5 /RJT/2013 (ARISEN OUT OF THE ORDER IN ITA NO.4 8 /RJT/2012) 7R R / ASSESSMENT YEAR 200 3 - 04 THE INCOME - TAX OFFICER, JR., WARD - 2(3), PORBANDAR. ( / APPELLANT) SMT. JAYSHREEBA V. JADEJA, PROP: KAILASH & CO., CHHAYA CHOWKI, PORBANDAR. PAN : AC PPJ1270J NA / RESPONDENT 6 A / REVENUE BY SHRI K. C. MA THEWS, D R. 7REA / ASSESSEE BY SHRI CHETAN AGARWAL , CA. A 0 / DATE OF HEARING 0 7 - 06 - 2013 A 0 / DATE OF PRONOUNCEM ENT 21 - 0 6 - 2013 / ORDER . . A , O / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE POINTING OUT THAT THE TRIBUNAL DECIDED THE APPEAL OF THE REVENUE IN ITA NO.4 8 /RJT/2012 ON 2 0 - 07 - 2012 THAT THE TAX EFF ECT INVOLVED WAS BELOW THE MONETARY LIMITS PRESCRIBED BY THE BOARD. NOW THE HONBLE GUJARAT HIGH COURT, IN TAX APPEAL NO.33 OF 2013, DATED 18.03.2013, HAS DISMISSED THE APPEAL OF THE REVENUE OBSERVING THAT FROM THE RECORD IT DID NOT FIND THAT THE REVENUE EVER RAISED A CONTENTION BEFORE THE ITAT THAT THOUGH THE TAX EFFECT INVOLVED WAS BELOW THE MONETARY LIMITS PRESCRIBED BY THE BOARD , THE CASE FELL WITHIN THE EXCEPTIONS CARVED OUT IN INSTRUCTION NO.3 OF 2011. 2. RIVAL SUBMISSIONS WERE CONSIDERED. ADMITTED LY, REVENUE FILED THIS APPEAL ON 03. 0 2 .2012. THE INSTRUCTION NO. 3/2011 [F. NO. 279/MISC. 142/2007 - ITJ], DATED 9 - 2 - 2011 ISSUED BY CBDT, APPLIES TO APPEAL FILED ON OR AFTER 09 - 02 - 2011. AS PER THIS CIRCULAR, THE LIMIT IS INCREASED TO RS.3 LAKHS. ADMITTED LY, THE REVENUE FILED THE APPEAL IN CONTRAVENTION OF INSTRUCTION NO. 3/2011 [F. NO. 279/MISC. M A 2 5 - 201 3 2 142/2007 - ITJ], DATED 9 - 2 - 2011 . IN THIS VIEW OF THE MATTER, WE ARE OF THE VIEW THAT THERE IS NO MISTAKE IN FOLLOWING THE INSTRUCTION OF CBDT BY THE TRIBUNAL IN I TS ORDER DATED 19 - 10 - 2012. THEREFORE, WE DECLINE TO INTERFERE. 3. IN THE RESULT, THE MISCELLANEOUS A PPL ICATION FILED BY THE REVENUE IS DISMISSED. 4 . THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - ( . . 6 D. K. SRIVASTAVA ) ( 0 . . R / T. K. SHARMA) / ACCOUNTANT MEMBER H7 6 / JUDICIAL MEMBER / ORDER DATE 21 - 0 6 - 2013. /RAJKOT NVA/ - 1 J / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - THE INCOME - TAX OFFICER, JR. WARD - 2(3), PORBANDAR. 2 . NA / RESPONDENT - SMT. JAYSHREEBA V. JADEJA,PROP: KAILASH & CO., CHHAYA CHOWKI, PORBANDAR. 3 . I / CONCERNED CIT , JAM NAGAR . 4 . - / CIT (A), JAMNAGAR. 5 . N77I , 0 I , / DR, ITAT, RAJKOT 6 . R / GUARD FILE. / BY ORDER TRUE COPY. SENIOR PRIVA TE SECRETARY, ITAT, RAJKOT