ITO,, Varanasi v. Shri Abdullah Zahir,, Varanasi

ITA 137/ALLD/2012 | 2008-2009
Pronouncement Date: 30-04-2015 | Result: Dismissed

Appeal Details

RSA Number 13720714 RSA 2012
Assessee PAN AAIPZ2505M
Bench Allahabad
Appeal Number ITA 137/ALLD/2012
Duration Of Justice 2 year(s) 10 month(s) 23 day(s)
Appellant ITO,, Varanasi
Respondent Shri Abdullah Zahir,, Varanasi
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2015
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 30-04-2015
Date Of Final Hearing 28-04-2015
Next Hearing Date 28-04-2015
Assessment Year 2008-2009
Appeal Filed On 06-06-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD JUDICIAL MEMBER ITA NO. 137/ALLD/2012 ASSESSMENT YEARS: 2008-09 ITO-2(2) VNS M.A. ROAD VARANASI VS. SHRI ABDULLAH ZAHIR B- 16/67 PANDEY HAVELI MADANPURA VARANASI 221005 PAN:-AAIPZ2505M (APPELLANT) (RESPO NDENT) C.O. NO. 22/ALLD/2012 (ARISING OUT OF ITA NO. 137/ALLD/2012) ASSESSMENT YEARS: 2008-09 SHRI ABDULLAH ZAHIR B-16/67 PANDEY HAVELI MADANPURA VARANASI 221005 PAN:- AAIPZ2505M VS. ITO-2(2) VNS M.A. ROAD VARANASI (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI SUBHASH CHAND REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 28.04.2015 DATE OF PRONOUNCEMENT : 30.04.2015 O R D E R PER D. KARUNAKARA RAO AM: THERE ARE TWO APPEALS UNDER CONSIDERATION. THE MAI N APPEALS IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A) VARANAS I DATED 27.03.2012 AND CROSS OBJECTION FILED BY THE ASSESSEE SUPPORTING THE ORDE R THE LD. CIT(A). 2. OTHERWISE LEARNED COUNSEL BROUGHT TO OUR NOTICE THAT THE REVENUE FILED ITA NO. 137/ALLD/2014 FOR THE A.Y. 2008-09 AND THE SAME IS NOT MAINTAINABLE. IN THIS REGARD HE BROUGHT OUR ATTENTION TO THE GROUNDS AND SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUND IS LESS THAN FOUR LAKH. C.O. NO. 22/ALLD/2012 (ARISING OUT OF ITA NO. 137/ALLD/2012) ASSESSMENT YEARS: 2008-09 2 3. AFTER CONSIDERING THE SAME AND HEARING BOTH THE PARTIES WE HOLD THE REVENUES APPEAL HAVE TO BE DISMISSED AS NON MAINTA INABLE ON THE GROUND OF TAX EFFECT. ACCORDINGLY THE APPEAL OF REVENUE IS DISMI SSED AS NOT MAINTAINABLE. C.O. NO. 22/ALLD/2012 4. CROSS OBJECTION BEING A CONSEQUENTIAL IN NATURE IS ALSO DISMISSED AS INFRUCTUOUS. ACCORDINGLY BOTH THE APPEALS OF THE R EVENUE AS WELL AS THE ASSESSEE ARE DISMISSED. 5. IN THE RESULT BOTH THE APPEALS OF THE REVENUE AS WELL AS THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 30.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED ALLAHABAD THE CIT(A) CONCERNED ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT ALLAHABAD.