ITO, Hubli v. Sri Suresh S. Gaikwad, Hubli

ITA 577/BANG/2009 | 2004-2005
Pronouncement Date: 20-04-2010 | Result: Dismissed

Appeal Details

RSA Number 57721114 RSA 2009
Bench Bangalore
Appeal Number ITA 577/BANG/2009
Duration Of Justice 10 month(s) 15 day(s)
Appellant ITO, Hubli
Respondent Sri Suresh S. Gaikwad, Hubli
Appeal Type Income Tax Appeal
Pronouncement Date 20-04-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 20-04-2010
Date Of Final Hearing 10-11-2009
Next Hearing Date 10-11-2009
Assessment Year 2004-2005
Appeal Filed On 05-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NOS.573 TO 575 & 577 /BANG/2009 ASSESSMENT YEARS : 2000-01 TO 2002-03 & 2004-05 THE INCOME TAX OFFICER WARD 3(2) HUBLI. : APPELLANT VS. SRI SURESH S. GAIKWAD SM-423 INDUSTRIAL ESTATE GOKUL ROAD HUBLI. : RESPONDENT APPELLANT BY : SMT. JACINTA ZIMIK VASHAI RESPONDENT BY : NONE O R D E R PER GEORGE GEOERGE JUDICIAL MEMBER THE REVENUE HAS FILED THESE APPEALS AGAINST THE S EPARATE ORDERS OF THE CIT(APPEALS) HUBLI DATED 30.1.2008 FOR THE A SSESSMENT YEAR 2000-01 TO 2002-03 & 2004-05. 2. NONE APPEARED FOR THE ASSESSEE-RESPONDENT AT TH E TIME OF HEARING. WE PROCEED TO DISPOSE OF THE CASES EX PARTE AFTER PERUSING THE MATERIAL ON RECORD AND AFTER HEARING THE LD. DR ON MERITS. 3. AT THE OUTSET IT WAS NOTICED THAT THE TAX EFFECT IN THESE CASES IS BELOW THE MONETARY LIMIT PRESCRIBED BY THE BOARD CI RCULAR NO.F.NO.279/126/98-ITJ DATED 27.3.2000. THE LD. D R FAIRLY CONCEDED THAT ITA NO.573/B/09 TO 575 & 577/B/09 PAGE 2 OF 2 THE TAX EFFECT IS BELOW THE LIMIT PRESCRIBED BY THE BOARD CIRCULAR MENTIONED ABOVE. THE LD. DR HAS NOT BEEN ABLE TO ESTABLISH A NY EXCEPTIONAL CIRCUMSTANCES POINTED OUT IN THE BOARD CIRCULAR WHI CH PROVIDES FOR FILING AN APPEAL IN SPITE OF LOW TAX EFFECT. WE ALSO RELY ON THE PROVISIONS OF SECTION 268A OF THE I.T. ACT. 4. RELYING ON THE DECISION OF THE MADRAS HIGH COURT IN THE CASE OF CIT V. S. NAINI (316 ITR 232) WE DISMISS ALL THE APPE ALS HOLDING THAT THE TAX EFFECT IS BELOW THE MONETARY LIMITS PRESCRIBED BY T HE BOARD CIRCULAR AND THE CASE DOES NOT FALL UNDER ANY OF THE EXCEPTIONS MENT IONED IN THE CIRCULAR. 5. IN THE RESULT THE APPEALS BY THE REVENUE ARE DI SMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF NOVEMBER 2009. SD/- SD/- (A. MOHAN ALANKAMONY ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE DATED THE 13 TH NOVEMBER 2009. DS/- COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. C IT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.