DCIT, Hyderabad v. Sri Raj Kishore Agarwal, Hyderabad

ITA 1539/HYD/2010 | 2001-2002
Pronouncement Date: 01-12-2011 | Result: Dismissed

Appeal Details

RSA Number 153922514 RSA 2010
Assessee PAN ABFPA5489B
Bench Hyderabad
Appeal Number ITA 1539/HYD/2010
Duration Of Justice 11 month(s) 23 day(s)
Appellant DCIT, Hyderabad
Respondent Sri Raj Kishore Agarwal, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 01-12-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 01-12-2011
Date Of Final Hearing 05-05-2011
Next Hearing Date 05-05-2011
Assessment Year 2001-2002
Appeal Filed On 09-12-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH HYDERABAD BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1539/HYD/2010 ASSESSMENT YEAR 2001-02 THE DCIT CENTRAL CIRCLE 4 HYDERABAD VS SHRI RAJ KISHORE AGARWAL HYDERABAD. ( PAN ABFPA5489B) APPELLANT RESPONDENT CO.NO.29/HYD/2011 IN ITA NO.1539/HYD/2010 ASSESSMENT YEAR 2001-02 SHRI RAJ KISHORE AGARWAL HYDERABAD. (PAN ABFPA5489B) VS THE DCIT CENTRAL CIRCLE 4 HYDERABAD APPELLANT RESPONDENT APPELLANT BY : SMT. T.H. VIJAYALAXMI RESPONDENT BY : SHRI GANGAIAH DATE OF HEARING : 1.12.2011 DATE OF PRONOUNCEMENT : 1.12.2011 ORDER PER BENCH: THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DIRECTED AGAINS T THE ORDER PASSED BY THE CIT(A) VII HYDERABAD DATED 27 .9.2010 AND PERTAINS TO THE ASSESSMENT YEAR 2001-02. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS UNDISPUTED FA CT THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.3 LAKHS. WE FIND IN ITA NO.1539 & CO.29 /H/2011 SHRI RAJ KISHORE AGARWAL HYD. 2 VIEW OF THE INSTRUCTION NO.3 OF 2011 (F.NO.279/MISC.142/2007/ITJ) DATED 9 TH FEBRUARY 2011 ISSUED BY THE CBDT THE PRESENT APPEAL INVOLVING TAX EFFECT OF LESS THAN RS.3 LAKHS IS NOT MAINTAINABLE AND ACC ORDINGLY THIS APPEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT THE APPEAL FILED BY THE R EVENUE IS DISMISSED IN LIMINE AS UN-ADMITTED. 4. SINCE THE APPEAL FILED BY THE REVENUE IS DISMIS SED THE CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRU CTUOUS AND DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT THE REVENUE APPEAL AS WELL AS TH E CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON: 1.12.2011 SD/- SD/- (CHANDRA POOJARI) ( H .S. SIDHU ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 1 ST DECEMBER 2011 COPY FORWARDED TO: 1. THE DCIT CENTRAL CIRCLE-4 HYDERABAD 2. SHRI RAJ KISHORE AGARWAL 4-1-587/588/3 TROOP BAZAR HYDERABAD 3. THE CIT(A) VII HYDERABAD 4. THE CIT HYDERABAD 5. THE DR ITAT HYDERABAD NP/