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/
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