DCIT, Jaipur V. KAMDHENU ISPOAT LTD., Alwar

MA 40/JPR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5558 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 05-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJIV SOGANI DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM M.A. NO. 40/JP/2017 ARISING OUT IF ITA NO. 77/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2001-02. ACIT, C.C., ALWAR. CUKE VS. M/S KAMDHENU ISPAT LTD., BHIWADI. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACK 7155 M IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI SHAILENDRA SHARMA (ADDL. CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJIV SOGANI (ADVOCATE) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10.11.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 27/11/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION BY THE REVENUE ARISI NG OUT OF ITA NO. 77/JP/2014 PERTAINING TO THE ASSESSMENT YEAR 2001-0 2 SEEKING RECALLING OF THE ORDER DATED 17/12/2015. IT IS CONTENDED BY THE REVENUE T HAT THE APPEAL IN ITA NO. 77/JP/2014 WAS DISMISSED ON ACCOUNT OF LOW TAX EFFE CT. 2. NOW, IT IS SUBMITTED THAT THE TOTAL TAX EFFECT E XCEEDS THE PRESCRIBED LIMIT AS PRESCRIBED UNDER CBDT CIRCULAR NO. 21/2015. 3. LD. A/R DID NOT REFUTE THIS CONTENTION OF THE AS SESSEE. THEREFORE, WE HEREBY RECALL OUR ORDER DATED 17/12/2 015 AND DIRECT THE REGISTRY TO FIX THE APPEAL IN DUE COURSE. 2 MA NO. 40/JP/2017. M/S KAMDHENU ISPAT LTD., BHIWADI. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY, THE 27 TH DAY OF NOVEMBER 2017. SD/- SD/- FOE FLAG ;KNO] ( DQY HKKJR ) ( VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 27/11/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- ACIT,C.C. ALWAR. 2. THE RESPONDENT- M/S KAMDHENU ISPAT LTD., BHIWADI . 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (M.A. NO. 40/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 40/JP/2017. M/S KAMDHENU ISPAT LTD., BHIWADI.