ITO, Jaipur v. T.N. CONSUL, Jaipur

ITA 49/JPR/2011 | 1989-1990
Pronouncement Date: 28-07-2011 | Result: Dismissed

Appeal Details

RSA Number 4923114 RSA 2011
Bench Jaipur
Appeal Number ITA 49/JPR/2011
Duration Of Justice 6 month(s) 7 day(s)
Appellant ITO, Jaipur
Respondent T.N. CONSUL, Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 28-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 28-07-2011
Assessment Year 1989-1990
Appeal Filed On 20-01-2011
Judgment Text
1 ITA 49-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 49/JP/2011 ASSTT. YEAR : 1989-90. THE INCOME-TAX OFFICER VS. SHRI T.N. CONSUL WARD 2(4) JAIPUR. S-26 SHYAM NAGAR JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : SHRI MUKESH KHANDELWA L ORDER DATE OF ORDER : 28/07/2011. PER R.K. GUPTA J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 1989-90. 2. THE DEPARTMENT IS OBJECTING IN DELETING THE ADDI TION OF RS. 11 21 000/-. 3. THE LD. COUNSEL OF THE ASSESSEE AT THE TIME OF H EARING OF APPEAL STATED THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 2 00 000/-. A TTENTION OF THE BENCH IS DRAWN ON PAGE 1 OF THE PAPER BOOK WHERE A COPY OF COMPUTATION OF TA X AFTER ASSESSMENT COMPLETED UNDER SECTION 143(3) IS PLACED. AS PER THIS COMPUTATION THE INCOME TAX PAYABLE IS RS. 1 15 311/-. THE LD. CIT (A) DELETED THE ENTIRE ADD ITION. AGAINST THIS DELETION THE DEPARTMENT IS NOW IN APPEAL HERE BEFORE THE TRIBUNA L. 4. SINCE TAX EFFECT IS LESS THAN RS. 2 00 000/- TH EREFORE IN VIEW OF THE NEWLY INSERTED PROVISIONS OF SECTION 268A OF THE ACT CBD T INSTRUCTION AND THE DECISION OF THIS 2 BENCH IN THE CASE OF ITO VS. SMT. GEETA DEVI GOYAL 120 TTJ 136 WE DISMISS THE APPEAL OF THE DEPARTMENT IN LIMINI. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28. 7.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR D/- COPY FORWARDED TO :- THE ITO WARD 2(4) JAIPUR. SHRI T.N. CONSUL JAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 49/JP/2011) BY ORDER AR ITAT JAIPUR.