INCOME TAX OFFICER Ward-1(3), Nagpur V. Smt Sunita Kallianpur, Nagpur

MA 87/NAG/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9529 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 18-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Assessee Lawyers: M MANI
• Keywords: Tax effect
• Section: 154

Judgement Text

MA NO. 8 7 /NAG/200 8 SMT. SUNITA KALLIANPUR, INDORE IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER M A NO. 8 7 / NAGPUR / 20 0 9 (ARISING OUT OF ITA NO. 210 /NAG/200 8 ) ASSESSMENT YEAR : 2004 - 05 I TO, WARD - 1(3) NAGPUR VS. SMT. SUNITA KALLIANPUR NAGPUR (APPELLANT) (RESPONDENT) PAN NO.ANIPK 3668H APPELLANT BY: SHRI RAMESH DAWANDE, SR.DR RESPONDENT BY: SHRI M. MANI, ADVOCATE DATE OF HEARING: 12.10.12 DATE OF PRONOUNCEMENT: 16.10.12 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBER: - THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 12.6.2009 BY WHICH THE TRIBUNAL DISMISSED THE APPEAL FILED BY THE REVENUE SINCE THE TAX EFFECT WAS ONLY RS.57,351/ - . IN THE MISCELLANEOUS APPLICATION, THE REVENUE HAS POINTED OUT UNDER PARA - 5 THAT THE TAX EFFECT IN THIS APPEAL COMES TO RS.2,16,824/ - IN CONSEQUENCE OF THE ORDER PASSED BY THE CIT(A) U/S 154. THEREFORE, THERE HAD BEEN A MISTAKE APPARENT ON RECORD IN THE O RDER OF THIS TRIBUNAL. 2. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT AS PER THE CBDT INSTRUCTIONS, WHERE THE TAX EFFECT IS LESS THAN RS.3 LAKHS, THE REVENUE HAS NOT TO FILE ANY APPEAL. IN VIEW OF THESE CBDT INSTRUCTION S, WE ARE OF THE VIEW THAT THE APPLICATION FILED BY THE REVENUE IS NOT MAINTAINABLE AS STILL THE TAX EFFECT REMAINS BELOW THE LIMIT PRESCRIBED BY THE BOARD FOR FILING THE APPEAL TO THE TRIBUNAL. OTHERWISE ALSO AGAINST THE ORDER PASSED U/S 154 BY THE CIT(A ), SEPARATE MA NO.87/NAG/200 8 SMT. SUNITA KALLIANPUR, INDORE 2 APPEAL LIES BEFORE THE TRIBUNAL. IT IS NOT DENIED THAT THE TAX EFFECT IN THE ORDER AGAINST WHICH THE APPEAL WAS DECIDED BY THE TRIBUNAL VIDE ITS ORDER DATED 12.6.2009 WAS ONLY RS.57,351/ - . UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE, WE A RE OF THE OPINION THAT THERE WAS NO MISTAKE APPARENT ON RECORD. WE ACCORDINGLY, DISMISS THE MISCELLANEOUS APPLICATION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 16.10 .20 1 2 SD/ - SD/ - ( D.T. G ARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 16 TH OCTOBER , 20 1 2 COPY TO 1 ITO WARD - 1(3), NAGPUR 2 SMT. SUNITA KALLIANPUR, 202, AMRIT VIHAR, 46, BAIKUNTH DHAM COLONY, INDORE 3 CIT - 1, NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR