The DCIT, Circle-1,, JUNAGADH v. M/s. R.K. Ice & Cold Storage,, Mangrol

ITA 288/RJT/2011 | 2004-2005
Pronouncement Date: 22-07-2011 | Result: Dismissed

Appeal Details

RSA Number 28824914 RSA 2011
Assessee PAN AACFR4738A
Bench Rajkot
Appeal Number ITA 288/RJT/2011
Duration Of Justice 1 month(s)
Appellant The DCIT, Circle-1,, JUNAGADH
Respondent M/s. R.K. Ice & Cold Storage,, Mangrol
Appeal Type Income Tax Appeal
Pronouncement Date 22-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 22-07-2011
Assessment Year 2004-2005
Appeal Filed On 22-06-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC RAJKOT BEFORE SHRI N.R.S. GANESAN (JM) I.T.A. NO.286 287 & 288/RJT/2011 (ASSESSMENT YEARS 2002-03 2003-04 & 2004-05) THE DY.CIT CIR.1 VS M/S R.K. ICE & COLD STORAGE JUNAGADH BARA ROAD MANGROL PAN : AACFR4738A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.K. SINGH RESPONDENT BY: SHRI JC RANPURA O R D E R ALL THE THREE APPEALS OF THE REVENUE ARE DIRECTED AGAINST THE THREE INDEPENDENT ORDERS PASSED BY THE CIT(A)-XXI AHMEDA BAD DATED 09-03-2011 26-04-2011 & 26-04-2011 RESPECTIVELY FOR THE ASSES SMENT YEARS 2002-03 2003- 04 & 2004-05. 2. DURING THE COURSE OF HEARING BOTH THE REPRESENTA TIVES OF THE REVENUE AND THE ASSESSEE VERY FAIRLY SUBMITTED THAT THE TAX EFF ECT INVOLVED IN ALL THESE THREE APPEALS IS LESS THAN RS.3 LAKHS. THE CBDT THE APE X ADMINISTRATIVE BODY OF DIRECT TAX ADMINISTRATION HAS INSTRUCTED ALL ITS OF FICERS NOT TO FILE ANY APPEAL WHEREVER THE TAX EFFECT IS LESS THAN RS.3 LAKHS. I N THIS CASE EVEN THOUGH THE TAX EFFECT INVOLVED IS BELOW RS.3 LAKHS THE APPEALS AR E FILED CONTRARY TO THE INSTRUCTION ISSUED BY THE CBDT. IT IS WELL SETTLED PRINCIPLES OF LAW THAT THE INSTRUCTIONS ISSUED BY CBDT U/S 119 OF THE INCOME-T AX ACT ARE BINDING ON ALL ITS SUBORDINATE OFFICERS INCLUDING THE PRESENT ASSESSIN G OFFICER. THEREFORE THE ITA NO.286 287 & 288/RJT/2011 2 REVENUE OUGHT NOT TO HAVE FILED THESE APPEALS BEFOR E THIS TRIBUNAL. IN VIEW OF THE ABOVE ALL THE THREE APPEALS OF THE REVENUE ARE DIS MISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND DAY OF JULY 2011. SD/- (N.R.S. GANESAN) JUDICIAL MEMBER RAJKOT DT : 22 ND JULY 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI AHMEDABAD 4. THE CIT-III RAJKOT 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT