ITO, Dausa v. SHRI RAM KISHAN SAINI, Dausa

ITA 553/JPR/2011 | 2006-2007
Pronouncement Date: 22-11-2011 | Result: Dismissed

Appeal Details

RSA Number 55323114 RSA 2011
Bench Jaipur
Appeal Number ITA 553/JPR/2011
Duration Of Justice 5 month(s) 20 day(s)
Appellant ITO, Dausa
Respondent SHRI RAM KISHAN SAINI, Dausa
Appeal Type Income Tax Appeal
Pronouncement Date 22-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 22-11-2011
Date Of Final Hearing 18-11-2011
Next Hearing Date 18-11-2011
Assessment Year 2006-2007
Appeal Filed On 02-06-2011
Judgment Text
1 ITA 553-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 552/JP/2011 ASSTT. YEAR : 2006-07. THE INCOME-TAX OFFICER VS. SHRI RAM KISHAN SAIN I PROP. WARD DAUSA. M/S. JAY BAJRANG STONE DAUSA. INDUSTRIES SIKANDRA DAUSA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : SHRI S.L. PODDAR DATE OF HEARING : 18.11.2011 DATE OF PRONOUNCEMENT : 22.11.2011. ORDER DATED : 22/11/2011. PER R.K. GUPTA J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 3. AFTER HEARING BOTH THE PARTIES AS WELL AS THE MA TERIAL AVAILABLE ON RECORD THE BENCH NOTED THAT TAX EFFECT IN THE PRESENT CASE OF THE DEPARTMENT IS LESS THAN RS. 3 00 000/- WHICH IS NOT MAINTAINABLE IN VIEW OF TH E NEWLY INSERTED PROVISIONS OF SECTION 268A OF THE I.T. ACT CBDT INSTRUCTION AND THE DECI SION OF THIS BENCH IN THE CASE OF ITO VS. SMT. GEETA DEVI GOYAL 120 TTJ 136. ACCORDINGL Y WE DISMISS THE APPEAL OF THE DEPARTMENT IN LIMINI. 4. IN THE RESULT APPEAL OF THE DEPARTMENT IS DISMI SSED. 2 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22. 11.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR D/ COPY FORWARDED TO :- THE ITO WARD DAUSA. SHRI RAM KISHAN SAINI DAUSA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 553/JP/2011) BY ORDER AR ITAT JAIPUR.