Durga Devi Choudhury, Berhampur v. Addl. CIT, Berhampur

CO 63/CTK/2013 | 2008-2009
Pronouncement Date: 24-04-2014 | Result: Dismissed

Appeal Details

RSA Number 6322123 RSA 2013
Assessee PAN ABRPC0697B
Bench Cuttack
Appeal Number CO 63/CTK/2013
Duration Of Justice 8 month(s) 17 day(s)
Appellant Durga Devi Choudhury, Berhampur
Respondent Addl. CIT, Berhampur
Appeal Type Cross Objection
Pronouncement Date 24-04-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 24-04-2014
Assessment Year 2008-2009
Appeal Filed On 07-08-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BE NCH CUTTACK . . . . BEFORE SHRI P.K.BANSAL AM & SHRI D.T.GARASIA JM ./ ITA NO.373/CTK/2013 ( / ASSESSMENT YEAR :2008-09) ITO WARD-1 BERHAMPUR VS. SMT. DURGA DEVI CHOUDHURY W/O BAJARANGLAL CHOUDHURY PROP.: DURGA TRADERS ASKA ROAD BERHAMPUR DIST.GANJAM ! ./ '# ./ PAN/GIR NO. : ABRPC 0697 B ( !$ / APPELLANT ) .. ( %&!$ / RESPONDENT ) AND %&' ./CO NO.63/CTK/2013 (ARISING OUT OF ITA NO.373/CTK/2013) ( / ASSESSMENT YEAR :2008-09) SMT. DURGA DEVI CHOUDHURY W/O BAJARANGLAL CHOUDHURY PROP.: DURGA TRADERS ASKA ROAD BERHAMPUR DIST.GANJAM VS. ITO WARD-1 BERHAMPUR ! ./ '# ./ PAN/GIR NO. : ABRPC 0697 B ( !$ / APPELLANT ) .. ( %&!$ / RESPONDENT ) ' ( ) /REVENUE BY : SHRI S.C.MOHANTY *+ ( ) /ASSESSEE BY : SHRI D.K.SHETH - ( + / DATE OF HEARING : 24 TH APRIL 2014 ./ ( + / DATE OF PRONOUNCEMENT : 24 TH APRIL 2014 0 / O R D E R PER BENCH : THIS APPEAL AS WELL AS THE CROSS OBJECTION HAS BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 21-3-2013. 2 . WE HEARD THE RIVAL SUBMISSIONS AND CONSIDERED THE SAME CAREFULLY. AFTER PERUSAL OF THE RECORD AS WELL AS T HE ORDERS OF THE TAX 2 ITA NO.373/2013 & CO NO.63/2013 AUTHORITIES BELOW WE FOUND THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.3 00 000/- WHICH IS NOT MA INTAINABLE AS PER THE PROVISIONS OF SECTION 268A OF THE INCOME TAX AC T. THEREFORE THE APPEAL OF THE REVENUE IS HEREBY DISMISSED. AS WE HA VE ALREADY DISMISSED THE APPEAL OF THE REVENUE THEREFORE THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME` INFRUCTUOUS AND THE SAME IS HEREBY DISMISSED. 3 . IN THE RESULT APPEAL FILED BY THE REVENUE AS WELL AS CROSS OBJECTION FILED BY THE ASSESSEE ARE HEREBY DISMISSE D. * 2+3 ' ( *+ ( %&' // *' ( '+ 45 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24/04/ 2014. 0 ( ./ 26 73 24/042014 / ( - SD/- SD/- ( . . ) (D.T.GARASIA) ( . . ) (P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; 7 DATED 24/04/2014 % . . 2 /PKM . / PS 0 0 0 0 ( (( ( %+8 %+8 %+8 %+8 98 + 98 + 98 + 98 + / COPY OF THE ORDER FORWARDED TO : 0 0 0 0 / BY ORDER : :: : / 4 4 4 4 ' ' ' ' ( ASSTT. REGISTRAR) / ITAT CUTTACK 1. !$ / THE APPELLANT 2. %&!$ / THE RESPONDENT. 3. ; ( ) / THE CIT(A) BERHAMPUR 4. ; / CIT BHUBANESWAR 5. 8< %+ 2 - / DR ITAT CUTTACK 6. =- / GUARD FILE. &8+ %+ //TRUE COPY//