I.T.O.-1(1), Gwalior V. Sh. Pyare Lal Gabra, Gwalior

MA 4/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0130 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2013
• Assessment Year: misc
• Appeal Filed On: 11-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NOS. 03&04/AGRA/2013 (IN ITA NOS. 272 & 298/AGRA/ 2012) ASSESSMENT YEARS 2004-05 & 2006-07 INCOME TAX OFFICER, VS. SHRI PYARE LAL GABRA, 1(1), GWALIOR PROP. M/S. GABRA MARKETING KAMPOO ROAD, GWALIOR (PAN AJDPG 3745 N) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R . ASSESSEE BY SHRI NAVIN GARGH, ADVOCATE DATE OF HEARING : 17.05.2013 DATE OF PRONOUNCEMENT : 17.05.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER BOTH THE APPEALS OF THE REVENUE IN ITA NOS. 272 & 2 98 OF 2012 FOR A.YS. 2004-05 & 2006-07 WERE DISMISSED SINCE TAX EF FECT IS BELOW RS.3,00,000/- VIDE ORDER DATED 23.07.2012. 2. THE LD. D.R. CONTENDED THAT THE CIT(A) HAS PASSE D COMMON IMPUGNED ORDER DATED 22.03.2012 FOR A.YS. 2002-03, 2003-04 & 2004-05 IN WHICH THE M.A NOS.03&04/AGRA/2013 IN ITA NOS.272&298/AGRA/2012 A.YS. 2006-07 2004-05 2 COMBINED TAX EFFECT WAS MORE THAN RS.3,00,000/-. AD MITTEDLY IN BOTH THE APPEALS UNDER REFERENCE THE TAX EFFECT IS BELOW RS. 3,00,000/- AND FURTHER AS PER THE INSTRUCTION-3 OF 2011 DATED 09.02.2011, IT HAS BEEN PROVIDED IN PARA 4 AND 2.5 THAT THE ASSESSING OFFICER WAS TO CALCULATE THESE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEARS IN RESPECT OF THE DISPUT ED CASE OF EVERY ASSESSEE AND APPEALS SHALL HAVE TO BE FILED SEPARATELY FOR E ACH YEAR. WHEN CLARIFICATION IS ALREADY GIVEN IN THE CIRCULAR, THERE WAS NOTHING IN FAVOUR OF THE DEPARTMENT TO MOVE PRESENT MISCELLANEOUS APPLICATIONS. BOTH TH E MISCELLANEOUS APPLICATIONS ARE ACCORDINGLY DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (A.L. GEHLOT) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ M.A NOS.03&04/AGRA/2013 IN ITA NOS.272&298/AGRA/2012 A.YS. 2006-07 2004-05 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY