ACIT, Hyderabad v. Manjeera Hotels & Resorts (P) Ltd., Hyderabad

ITA 945/HYD/2010 | 2006-2007
Pronouncement Date: 16-09-2011 | Result: Dismissed

Appeal Details

RSA Number 94522514 RSA 2010
Assessee PAN AACCM3554C
Bench Hyderabad
Appeal Number ITA 945/HYD/2010
Duration Of Justice 1 year(s) 2 month(s) 25 day(s)
Appellant ACIT, Hyderabad
Respondent Manjeera Hotels & Resorts (P) Ltd., Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 16-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 16-09-2011
Date Of Final Hearing 11-08-2011
Next Hearing Date 11-08-2011
Assessment Year 2006-2007
Appeal Filed On 21-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.945/HYD/2010 : ASSESSMENT YEAR 2006-0 7 ASST COMMISSIONER OF INCOME - TAX CIRCLE 16(2) HYDERABAD V/S. M/S. MANJEERA HOTELS AND RESORTS (P)LTD. HYDERABAD ( PAN AACCM 3554 C ) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.S.CHANDRASEKHARAM RESPONDENT BY : NONE DATE OF HEARING 11.8.2011 DATE OF PRONOUNCEMENT 16.9.2011 O R D E R PER G.C.GUPTA VICE PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2006-07 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME-TAX (APPEALS). 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE- RESPONDENT AND ACCORDINGLY APPEAL OF THE REVENUE IS BEING DISPOSED OFF AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATI VE. 3. EFFECTIVE GROUND OF APPEAL OF THE REVENUE IS G ROUND NO.1 WHICH IS REPRODUCED HEREUNDER- 1. THE CIT(A) ERRED IN IGNORING THAT THE EXPENDITU RE INCURRED ON FOLLOWING ITEMS ARE RELATED TO THE EXPENDITURE WHICH WAS DECI DED BY CIT(A) AS CAPITAL EXPENDITURE. (A) SUPPLY & FIXING M.S. CORAGATED SHEET ON ISMB 500 RS. 88 970 (B) SUPPLY & ERECTION OF ISMB-500 FOR CONCRETE SLAB RS. 87 561 (C) CONCRETE SLAB RS. 86 100 (D) REPAIR & REPLACEMENT OF CARPET RS.1 86 481 ITA NO.945/H/2010 M/S. MANJEERA HOTELS AND RESORTS (P)LTD. HYD 2 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRE SENTATIVE. WE FIND THAT THE DISPUTED TAX EFFECT IN THIS APPEAL IS LESS THAN RS.3 LAKHS. WE FURTHER FIND THAT IN VIEW OF THE INSTRUCTION NO.3 O F 2011 [F. NO. 279/MISC. 142/2007-ITJ] DATED 9 TH FEBRUARY 2011 ISSUED BY THE CBDT THE PRESENT APPEAL OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS.3-LAKHS IS NOT MAINTAINABLE AND ACCORDINGLY THIS APPEAL OF THE REV ENUE IS DISMISSED IN LIMINE. 4. IN THE RESULT APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 16.9.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 16 TH SEPTEMBER 2011 COPY FORWARDED TO: 1. M/S. MANJEERA HOTELS AND RESORTS (P)LTD. FLAT N O.304 ADITYA TRADE CENTRE ADITYA ENCLAVE ROAD AMEERPET HYDERABAD 2. ASST. COMMISSIONER OF INCOME - TAX CIRCLE 16(2) HYDERABAD. 3. COMMISSIONER OF INCOME - TAX(APPEALS) - V HYDERABAD. 4. COMMISSIONER OF INCOME - TAX IV HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S