| RSA Number | 14220714 RSA 2012 |
|---|---|
| Assessee PAN | AAFFM2929P |
| Bench | Allahabad |
| Appeal Number | ITA 142/ALLD/2012 |
| Duration Of Justice | 2 year(s) 10 month(s) 23 day(s) |
| Appellant | DCIT,, Varanasi |
| Respondent | M/s Mahesh Carpets,, 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 |
| Assessment Year | 2009-2010 |
| Appeal Filed On | 07-06-2012 |
| 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. 142/ALLD/2012 ASSESSMENT YEAR: 2009-10 DCIT CIRCLE-3 VARANASI VS. M/S. MAHESH CARPETS SBI COMPOUND GT ROAD JAGATPUR VARANASI UTTAR PRADESH 221313 PAN:-AAFFM2929P (APPELLANT) (RESPO NDENT) C.O. NO. 19/ALLD/2012 (ARISING OUT OF ITA NO. 142/ALLD/2012) ASSESSMENT YEAR: 2009-10 M/S. MAHESH CARPETS SBI COMPOUND GT ROAD JAGATPUR VARANASI UTTAR PRADESH 221313 PAN:-AAFFM2929P VS. DCIT CIRCLE-3 VARANASI (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI ARVIND SHUKLA REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 29.04.2015 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 21.03.2012 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. 142/ALLD/2014 FOR THE A.Y. 2009-10 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. 19/ALLD/2012 (ARISING OUT OF ITA NO. 142/ALLD/2012) ASSESSMENT YEAR: 2009-10 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. 19/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.
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