ITO, Jaipur v. ABDUL RASHEED, Jaipur

ITA 169/JPR/2011 | 2005-2006
Pronouncement Date: 02-09-2011 | Result: Dismissed

Appeal Details

RSA Number 16923114 RSA 2011
Bench Jaipur
Appeal Number ITA 169/JPR/2011
Duration Of Justice 6 month(s) 6 day(s)
Appellant ITO, Jaipur
Respondent ABDUL RASHEED, Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 02-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 02-09-2011
Assessment Year 2005-2006
Appeal Filed On 24-02-2011
Judgment Text
1 ITA 169-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 169/JP./2011 ASSTT. YEAR : 2005-06. THE INCOME-TAX OFFICER VS. SHRI ABDUL RASHEED P ROP. WARD 3(3) M/S. JUPITER FILM EXCHANGE JAIPUR. PLOT NO. 76 AHMED MANZIL CHANDPOLE BAZAR JALUPURA JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : MS. ALOKITA GOYAL DATE OF HEARING : 19.08.2011. DATE OF PRONOUNCEMENT : 02.09.2011. ORDER DATED : 02/09/2011. PER R.K. GUPTA J.M. THIS IS AN APPEAL BY REVENUE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2005-06. 2. AFTER HEARING BOTH THE PARTIES AS WELL AS THE M ATERIALS AVAILABLE ON RECORD THE BENCH NOTED THAT TAX EFFECT IN THE PRESENT CASE OF THE DEPARTMENTAL APPEAL IS LESS THAN RS. 3.00 LACS WHICH IS NOT MAINTAINABLE IN VIEW OF THE CBDT INSTRUCTION NO. 3/2011 DATED 09.02.2011. THEREFORE THE SOLITARY GROUND OF THE R EVENUE IS DISMISSED. 3. IN THE RESULT APPEAL OF THE DEPARTMENT IS DISMI SSED. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 02. 09.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER 2 JAIPUR D/- COPY FORWARDED TO :- THE ITO WARD 3(3) JAIPUR. SHRI ABDUL RASHEED JAIPUR THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 169/JP/2011) BY ORDER AR ITAT JAIPUR.