The ITO, Ward-2,, GANDHIDHAM v. Shri Vasant Mohanlal Thacker,, GANDHIDHAM

ITA 994/RJT/2010 | 1997-1998
Pronouncement Date: 21-07-2011 | Result: Dismissed

Appeal Details

RSA Number 99424914 RSA 2010
Assessee PAN AAZPT6192M
Bench Rajkot
Appeal Number ITA 994/RJT/2010
Duration Of Justice 1 year(s) 22 day(s)
Appellant The ITO, Ward-2,, GANDHIDHAM
Respondent Shri Vasant Mohanlal Thacker,, GANDHIDHAM
Appeal Type Income Tax Appeal
Pronouncement Date 21-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 21-07-2011
Date Of Final Hearing 18-07-2011
Next Hearing Date 18-07-2011
Assessment Year 1997-1998
Appeal Filed On 29-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.994/RJT/2010 (ASSESSMENT YEAR 1997-98) ITO WD.2 VS SHRI VASANT MOHANLAL THACKER GANDHIDHAM 55 TANKER OWNERS ASSN BLDG NH 8-A GANDHIDHAM-KUTCH PAN : AAZPT6192M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MK SINGH RESPONDENT BY: SHRI KALPESH DOSHI O R D E R PER N.R.S. GANESAN JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-II RAJKOT DATED 30-03-2010 AND PERTAINS TO ASSESSMENT YEAR 1997-98. 2. DURING THE COURSE OF HEARING BOTH THE REPRESENTA TIVES FOR THE REVENUE AND ASSESSEE VERY FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE REVENUE APPEAL IS LESS THAN RS.3 LAKHS. THE CBDT THE HIGHEST AD MINISTRATIVE BODY OF DIRECT TAX ADMINISTRATION DIRECTED ALL ITS SUBORDINATE OFFICES NOT TO FILE ANY APPEAL BEFORE THIS TRIBUNAL WHEREVER THE TAX EFFECT INVOLVED IS LESS T HAN RS.3 LAKHS. THE INSTRUCTION ISSUED BY THE CBDT IS BINDING ON THE ASSESSING OFFI CER. THEREFORE THIS APPEAL OUGHT NOT TO HAVE BEEN FILED BEFORE THIS TRIBUNAL. NO EXCEPTIONAL CIRCUMSTANCES AS POINTED OUT BY THE CBDT HAVE BEEN BROUGHT TO THE NOTICE OF THIS BENCH. THEREFORE THIS APPEAL IS NOT MAINTAINABLE. ACCORD INGLY THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 21 ST JULY 2011 PK/- ITA NO.994/RJT/2010 2 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-II RAJKOT 4. THE CIT-I RAJKOT 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT