The ACIT,GNR Circle,, Gandhinagar v. Shri Jayesh Chavda, Gandhinagar

ITA 3027/AHD/2009 | 2005-2006
Pronouncement Date: 15-07-2011 | Result: Dismissed

Appeal Details

RSA Number 302720514 RSA 2009
Assessee PAN AANPC1775F
Bench Ahmedabad
Appeal Number ITA 3027/AHD/2009
Duration Of Justice 1 year(s) 8 month(s) 4 day(s)
Appellant The ACIT,GNR Circle,, Gandhinagar
Respondent Shri Jayesh Chavda, Gandhinagar
Appeal Type Income Tax Appeal
Pronouncement Date 15-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 15-07-2011
Date Of Final Hearing 11-07-2011
Next Hearing Date 11-07-2011
Assessment Year 2005-2006
Appeal Filed On 10-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI A. K. GARODIA ACCOUNTANT MEMBER I.T.A. NO. 3027/ AHD/2009 (ASSESSMENT YEAR 2005-06) ACIT GANDHINAGAR CIRCLE GANDHINAGAR VS. SHRI JAYESH CHAVDA PROP. AMEE ENTERPRISES 881 VISHVAKARMA SHOPPING CENTER SECTOR 21 GANDHINAGAR PAN/GIR NO. : AANPC1775F (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI MUTHIRAMAN M. SR. DR RESPONDENT BY: SHRI K D SHAH CA O R D E R PER SHRI A. K. GARODIA AM:- THIS APPEAL BY THE REVENUE HAS BEEN PREFERRED AGAI NST THE ORDER OF LD. CIT(A) GANDHINAGAR AHMEDABAD DATED 28.08.2009 FOR THE ASSESSMENT YEAR 2005-06. 2. AT THE VERY OUTSET IT WAS SUBMITTED BY THE LD. A .R. THAT THE TAX EFFECT IN THE PRESENT CASE IS BELOW RS. 2 LACS AND HENCE F OR THIS REASON THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. LD. D.R. COULD NOT CONTROVERT THESE SUBMISSIONS OF THE LD. A.R. BY SHOWING THAT THE TAX EFFECT IN THE PRESENT CASE IS MORE THAN RS.2 LACS. AS PER THE BOARDS INS TRUCTION DATED 24.10.2005 THE REVENUE IS NOT SUPPOSED TO FILE ANY APPEAL BEFORE THE I.T.A.NO. 3027 /AHD/2009 2 TRIBUNAL IF THE TAX EFFECT IS BELOW RS.2 LACS. HEN CE WE HOLD THAT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE BECAUSE OF LOW T AX EFFECT IN VIEW OF THE BOARDS INSTRUCTION DATE 24.10.2005. ACCORDINGLY WE DISMISS THIS APPEAL OF THE REVENUE IN LIMINE AS UNADMITTED. 3. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSE D. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JULY 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 15 TH JULY 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 13/7 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/7 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 14/7 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 15/7 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 15/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15/7/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..