The ACIT, Central Circle-1(3),, Ahmedabad v. Smt. Smruti Sheyans Shah, Ahmedabad

ITA 3213/AHD/2009 | 2004-2005
Pronouncement Date: 29-07-2011 | Result: Dismissed

Appeal Details

RSA Number 321320514 RSA 2009
Assessee PAN ACKPS9275P
Bench Ahmedabad
Appeal Number ITA 3213/AHD/2009
Duration Of Justice 1 year(s) 7 month(s) 29 day(s)
Appellant The ACIT, Central Circle-1(3),, Ahmedabad
Respondent Smt. Smruti Sheyans Shah, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 29-07-2011
Assessment Year 2004-2005
Appeal Filed On 30-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI MUKUL KUMAR SHRAWAT JUDICIAL MEMBER AND SHRI A. K. GARODIA ACCOUNTANT MEMBER I.T.A. NO. 3213/ AHD/2009 (ASSESSMENT YEAR 2004-05) ACIT CC-1(3) AHMEDABAD VS. SMT. SMRUTI SHEYANS SHAH GUJARAT SAMACHAR BHAVAN KHANPUR AHMEDABAD C.O. NO.2/AHD/2010 IN I.T.A.NO. 3213/AHD/2009 FOR THE ASSESSMENT YEAR 2004-05) SMT. SMRUTI SHEYANS SHAH GUJARAT SAMACHAR BHAVAN KHANPUR AHMEDABAD VS. ACIT CC-1(3) AHMEDABAD PAN/GIR NO. : ACKPS9275P (APPELLANT) .. (RESPONDENT) DEPARTMENT BY: SHRI S.K. MEENA SR. DR ASSESSEE BY: SHRI S N SOPARKAR AR O R D E R PER SHRI A. K. GARODIA AM:- THIS APPEAL IS BY THE REVENUE AND THE CROSS OBJECT ION IS BY THE ASSESSEE FILED AGAINST THE ORDER OF LD. CIT(A) I AHMEDABAD DATED 30.09.2009 FOR THE ASSESSMENT YEAR 2004-05. THE REVENUE HAS RAISED T HE FOLLOWING GROUNDS: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN RESTRICTING THE DISALLOWANCE MADE BY THE A.O. BY INVOKING PROVISION S OF SECTION 14A OF THE INCOME TAX ACT 1961 OF RS.6 LASS TO RS.3 90 150/-. 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE A.O. I.T.A.NO. 3213/AHD/2009 C.O.NO.2/AHD/2011 2 3) IT IS THEREFORE PRAYED THAT THE ORDER OF THE C IT(A) BE SET ASIDE AND THAT OF THE A.O. BE RESTORED TO THE ABOVE EXTEN T. 2. AT THE VERY OUTSET LD. A.R. OF THE ASSESSEE POI NTED OUT THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW RS.2 LACS. LD . D.R. COULD NOT CONTROVERT THIS SUBMISSION 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 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. THE CROSS OBJECTION RAISED BY THE ASSESSEE CANNO T SURVIVE ONCE THE APPEAL OF THE REVENUE IS DISMISSED AS UNADMITTED BE CAUSE THE RIGHT OF THE ASSESSEE TO FILE CROSS OBJECTION IS DEPENDENT UPON THIS FACT THAT AN APPEAL IS FILED BY THE REVENUE. IN THE PRESENT CASE THE REV ENUE DID FILE AN APPEAL BUT THE SAME WAS NOT ADMITTED IN VIEW OF LOW TAX EFFECT AND AS A RESULT THERE IS NO APPEAL OF THE REVENUE AND AS A CONSEQUENCE CROS S OBJECTION OF THE ASSESSEE DOES NOT SURVIVE. HENCE THE CROSS OBJECTI ON FILED BY THE ASSESSEE STAND DISMISSED. 4. IN THE RESULT THE APPEAL OF THE REVENUE AND THE CROSS OBJECTION BY THE ASSESSEE ARE DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JULY 2011. SD/- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 29 TH JULY 2011 SP I.T.A.NO. 3213/AHD/2009 C.O.NO.2/AHD/2011 3 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 25/7 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/7OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 27/7 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 29/7 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 29/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29/7/11 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. ..