ITO, Jaipur V. ABDUL SAMI, Jaipur

MA 54/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5716 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 05-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA CIT DHK
• Keywords: Tax effect
• Section: 147; 148

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 VK;DJ VIHY LA-@ MA NO.54/JP/17 (ARISING OUT OF ITA NO. 227/JP/15 & CO N O. 36/JP/15) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 THE I.T.O., WARD -7(4), JAIPUR CUKE VS. SH. ABDUL SAMI, H.NO. 1842, NEHERON KI NADI, CHOKDI RAMCHANDRA JI KI, RAMGANJ BAZAR, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ANPPS5802A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ MA NO.03/JP/17 ( ARISING OUT OF ITA NO. 227/JP/15 & CO NO. 36/JP/15) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SH. ABDUL SAMI, H.NO. 1842, NEHERON KI NADI, CHOKDI RAMCHANDRA JI KI, RAMGANJ BAZAR, JAIPUR. CUKE VS. THE I.T.O., WARD -7(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ANPPS5802A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SHRAWAN KUMAR GUPTA (AD.) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/06/2017 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT: 28/06/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. BOTH THE REVENUE AS WELL AS THE ASSESSEE HAS MOVED SEPARATE M.A. APPLICATIONS AGAINST THE ORDER PASSED BY THE COORDI NATE BENCH IN ITA NO. 227/JP/2015 AND C.O. NO. 36/JP2015 DATED 18.12.2015 FOR A.Y. 2008-09. MA NO. 54 & 03/JP/17 ITO VS. SH. ABDUL SAMI, JAIPUR 2 2. IN ITS APPLICATION THE REVENUE HAS SUBMITTED THA T ITS APPEAL WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. HOWEVER THE ACTUAL TAX EFFECT COME TO RS. 10,05,869/- AND SAID TAX EFFECT IS ABOVE PRESCR IBED MONETARY LIMIT FOR FILING OF APPEAL BEFORE THE HONBLE ITAT IN TERMS O F CBDTS CIRCULAR NO. 21/2015 DATED 10.12.2015. 3. IN ITS APPLICATION, THE ASSESSEE HAS SUBMITTED T HAT THE CROSS OBJECTION WAS DISMISSED WITHOUT NECESSARY ADJUDICATION OF THE GROUNDS TAKEN WHEREIN THE ASSESSEE HAS CHALLENGED THE ACTION OF THE AO U/ S 147 R.W. 148 OF THE ACT. 4. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF MATERIAL ON RECORD,WE FIND THE CONTENTIONS OF THE REVENUE AS WELL AS THE ASSESSEE TO BE CORRECT. WE ACCORDINGLY RECALL THE ORDER PASSED BY THE COORDINA TE BENCH DATED 18.12.2015 TO THE EXTENT IT PERTAINS TO ITA NO. 227/JP/15 AND C.O. 36/JP/15. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING IN DUE CO URSE. BOTH THE MISCELLANEOUS APPLICATION ARE ALLOWED WIT H ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 28/06/2017 . SD/- SD/- ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 28/ 06/2017 SANTOSH* VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- I.T.O., WARD -7(4), JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- SH. ABDUL SAMI, H.NO. 1842, NEHERON KI NADI, CHOKDI RAMCHANDRA JI KI, RAMGANJ BAZAR, JAIPUR 3. VK;DJ VK;QDR@ CIT I, JAIPUR 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-I, JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR MA NO. 54 & 03/JP/17 ITO VS. SH. ABDUL SAMI, JAIPUR 3 6. XKMZ QKBZY@ GUARD FILE (MA NO. 54 & 03/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR