ITO, Ward-9(2), Hyderabad v. Shri Dr. Mukesh Raj,, Hyderabad

ITA 651/HYD/2011 | 2007-2008
Pronouncement Date: 28-11-2011 | Result: Dismissed

Appeal Details

RSA Number 65122514 RSA 2011
Assessee PAN AAYPP9505M
Bench Hyderabad
Appeal Number ITA 651/HYD/2011
Duration Of Justice 7 month(s) 12 day(s)
Appellant ITO, Ward-9(2), Hyderabad
Respondent Shri Dr. Mukesh Raj,, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 28-11-2011
Date Of Final Hearing 11-07-2011
Next Hearing Date 11-07-2011
Assessment Year 2007-2008
Appeal Filed On 15-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH HYDERABAD BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER & SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.650/HYD/2011 ASSESSMENT YEAR 2006-07 ITA NO.651/HYD/2011 ASSESSMENT YEAR 2007-08 THE ITO WARD 9(2) HYDERABAD VS DR. MUKESH RAJ LAL DARWAZA HYDERABAD. (PAN AAYPP9505 M) APPELLANT RESPONDENT APPELLANT BY : SHRI N.H. NAYAK RESPONDENT BY : SHRI M.S. DAYAKAR DATE OF HEARING : 28.11.2011 DATE OF PRONOUNCEMENT : 28.11.2011 ORDER PER BENCH: THESE TWO APPEALS PREFERRED BY THE REVENUE A RE DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) VI HYDERAB AD DATED 31.12.2010 AND THEY PERTAIN TO THE ASSESSMENT YEARS 2006-07 & 2007- 08. SINCE ISSUES INVOLVED IN THESE TWO APPEALS ARE COMMON THEY ARE CLUBBED HEARD AND DISPOSED OFF TOGETHER FOR THE SA KE OF CONVENIENCE. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED TH E MATERIALS AVAILABLE ON RECORD. IT IS UNDISPUTED FACT THAT TH E TAX EFFECT IN THESE TWO APPEALS PREFERRED BY THE REVENUE IS LESS THAN R S.3 LAKHS. WE FIND THAT IN VIEW OF THE INSTRUCTIONS NO.3 OF 2011 (F.NO.279/MISC.142/2007/ITJ) DATED 9 TH FEBRUARY 2011 ISSUED BY THE CBDT THE PRESENT TWO APPEALS INVOLVING TAX EFFECT OF L ESS THAN ITA NOS.650 & 650/HYD/2011 DR.MUKESH RAJ HYDERABAD RS.3 LAKHS ARE NOT MAINTAINABLE AND ACCORDINGLY BOT H THE APPEALS OF THE REVENUE ARE DISMISSED. 3. IN THE RESULT BOTH THE APPEALS FILED BY THE REVENUE ARE DISMISSED IN LIMINE AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.11.2011 SD/- SD/- (CHANDRA POOJARI) ( H.S. SIDHU) A CCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 28 TH NOVEMBER 2011 COPY FORWARDED TO: 1. THE ITO WARD 9(2) HYDERABAD 2. DR. MUKESH RAJ H.NO.23-5-260 INSIDE LALDARWAZA H YDERABAD 3. THE CIT(A)-VI HYDERABAD 4. THE CIT HYDERABAD 5. THE DR ITAT HYDERABAD NP/