ITO, Khammam v. M/s. Sri Despathi Transports,, Khammam

ITA 1467/HYD/2010 | 2006-2007
Pronouncement Date: 07-01-2011 | Result: Dismissed

Appeal Details

RSA Number 146722514 RSA 2010
Assessee PAN AAGFS4629H
Bench Hyderabad
Appeal Number ITA 1467/HYD/2010
Duration Of Justice 1 month(s) 11 day(s)
Appellant ITO, Khammam
Respondent M/s. Sri Despathi Transports,, Khammam
Appeal Type Income Tax Appeal
Pronouncement Date 07-01-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 07-01-2011
Assessment Year 2006-2007
Appeal Filed On 26-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1467/HYD/10 : ASSTT. Y EAR 2006-07 INCOME-TAX OFFICER WARD-1 KHAMMAM V/S. M/S. SRI DESAPATHI TRANSPORTS KHAMMAM ( PAN AAGFS 4629 H ) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NIVEDITA BISWAS RESPONDENT BY : NONE O R D E R PER G.C.GUPTA VICE PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 20 06-07 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME -TAX(APPEALS). 2. AT THE TIME OF HEARING ON 27.12.2010 NONE APP EARED ON BEHALF OF THE ASSESSEE-RESPONDENT INSPITE OF SERVICE OF NOTICE OF HEARING ON THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECE IVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES WE PROCEED TO DISPOSE OFF THE APPEAL EX- PARTE QUA THE ASSESSEE- AFTER HEARING THE LEARNED DEPA RTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL ON RECORD. 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESEN TATIVE AND PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) . AT THE OUT SET WE FIND THAT THE TAX EFFECT IN THIS APPEAL OF THE REV ENUE IS LESS THAN RS.2 LAKHS AND IN VIEW OF INSTRUCTION NO.2 OF 2005 DATED 2 4.10.2005 ISSUED BY THE CBDT PRESENT APPEAL SHOULD NOT HAVE BEEN PREFERRED B Y THE REVENUE. IN THIS VIEW OF THE MATTER PRESENT APPEAL FILED BY THE REVENUE INVOLVING TAX ITA NO1467./HYD/10 M/S.SRI DESAPATHI TRANSPORTS KHAMMAM 2 EFFECT OF LESS THAN RS.2.00 LAKHS IS NOT MAINTAINABLE BEF ORE THE TRIBUNAL AND ACCORDINGLY THE APPEAL OF THE REVENUE IS DISMISSED IN LIM INE. 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 7.1.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 7TH JANUARY 2011 COPY FORWARDED TO: 1. M/S. SRI DESAPATHI TRANSPORTS H.NO.2-1-24 GANDHI CH OWK KHAMMAM 2. INCOME-TAX OFFICER WARD-1 KHAMMAM 3. COMMISSIONER OF INCOME-TAX(APPEALS) VIJAYAWADA 4. COMMISSIONER OF INCOME-TAX VIJAYAWADA 5. THE DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S .