ITO, Jaipur V. ANIL BIJLANI, Jaipur

MA 82/JPR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5556 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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 VK;DJ VIHY LA-@ MA NO.82/JP/2017 (ARISING OUT OF ITA NO. 35/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 THE INCOME TAX OFFICER , WARD-6(1), JAIPUR CUKE VS. SHRI ANIL BIJLANI, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAMPB7543F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI SHAILENDRA SHARMA (ADDL. CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE 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 VIKRAM SINGH YADAV, A.M. IN ITS PRESENT APPLICATION, THE REVENUE HAS SUBMITT ED THAT THE TRIBUNAL VIDE ITS ORDER DATED 18.12.2015 FOR AY 2009-10 HAS DISMISSED THE REVENUES APPEAL OWING TO TAX EFFECT BEING LESS THAN RS 10 LA CS AS PER CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015. 2. IT WAS SUBMITTED BY THE LD DR THAT ON PERUSAL ON RECORD, IT IS FOUND THAT TAX EFFECT IN THIS CASE IS RS. 11,15,879 WHICH IS M ORE THAN MONETARY LIMIT PRESCRIBED BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS A MISTAKE WHICH IS APPARENT FROM THE ORDER OF TRIBUNAL AND THE SAID ORDER MAY KINDLY BE RECALLED IN ORDER TO DECIDE THE SAME ON MERIT. MA NO. 82/JP/17 ITO, VS. SH. ANIL BIJLANI, JAIPUR 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. ON PERUSAL ON RECORDS, WE FIND THE CONTENTION OF THE LD DR TO BE CORRECT. HENCE, THE ORDER PASSED BY THE CO-ORDINATE BENCH DATED 18.12.2015 TO THE EXTENT IT RELATES TO ITA NO. 35/JP/2014 FOR AY 2009-10 IS HEREBY RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE MA TTER FOR HEARING THE ARGUMENTS ON MERIT IN DUE COURSE. THE PARTIES ARE A T LIBERTY TO FILE PAPERBOOK, IF ANY ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF HEARING. THE MISCELLANEOUS APPLICATION IS ALLOWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 27/11/2017. SD/- SD/- ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 27/11/2017 GANESH KUMAR* VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ITO, WARD-06(1), JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- SH. ANIL BIJLANI, 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 6. XKMZ QKBZY@ GUARD FILE (MA NO. 82/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR