ACIT, Jaipur v. MAQBOOL QURESHI, Jaipur

ITSSA 4/JPR/2011 | misc
Pronouncement Date: 22-07-2011 | Result: Dismissed

Appeal Details

RSA Number 423116 RSA 2011
Bench Jaipur
Appeal Number ITSSA 4/JPR/2011
Duration Of Justice 5 month(s) 4 day(s)
Appellant ACIT, Jaipur
Respondent MAQBOOL QURESHI, Jaipur
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 22-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 22-07-2011
Assessment Year misc
Appeal Filed On 17-02-2011
Judgment Text
1 ITSSA 4-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH B JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITSSA NO. 4/JP/2011 BLOCK PERIOD : 1994-95 TO 1999-2000 UPTO 13.09. 2001. THE ACIT CENTRAL CIRCLE-1 VS. SHRI MAQBOOL QURE SHI JAIPUR. 5315 REGREON KI KOTHI CHOWKRI GHAT GATE JAIPUR. (APPELLANT) (RESPONDENT) C.O. NO. 44/JP/2011 ( ARISING OUT OF ITSSA NO. 4/JP/2011 ) BLOCK PERIOD : 1994-95 TO 1999-2000 UPTO 13.09. 2001. SHRI MAQBOOL QURESHI VS. THE ACIT CENTRAL CIRCL E-1 JAIPUR. JAIPUR (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : MISS ALOKITA GOYAL ORDER DATE OF ORDER : 22/07/2011. PER R.K. GUPTA J.M. THIS IS AN APPEAL BY DEPARTMENT AND CROSS OBJECTIO N BY ASSESSEE RELATING TO BLOCK PERIOD 1994-95 UPTO 13.9.2001. 2. THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT I S LESS THAN RS. 3 00 000/-. THE CBDT VIDE THEIR INSTRUCTION NO. 3/2011 DATED 9 TH FEBRUARY 2011 DIRECTED THE DEPARTMENTAL AUTHORITIES THAT NO APPEAL SHOULD BE F ILED IF THE TAX EFFECT IS LESS THAN RS. 3 00 000/- FROM 9 TH FEBRUARY 2011. THEREFORE THE APPEAL FILED BY TH E DEPARTMENT IS NOT MAINTAINABLE. THE APPEAL FILED BY THE DEPARTMENT IS FILED ON 15.2.2011. THEREFORE TAX EFFECT BEING LESS THAN RS. 3 00 000/- THE APPEAL O F THE DEPARTMENT IS DISMISSED IN LIMINI. 2 3. LEGAL GROUND IN CROSS OBJECTION I.E. AGAINST INI TIATION OF PROCEEDINGS UNDER SECTION 158BC READ WITH SECTION 143(3)/SET ASIDE WAS NOT PR ESSED. THEREFORE THE SAME IS DISMISSED AS NOT PRESSED. 4. SECOND GROUND IS AGAINST SUSTAINING ADDITION OF RS. 10 000/-. 5. AFTER GOING THROUGH THE ORDERS OF AO AND LD. CIT (A) WE FIND NO INFIRMITY IN THE FINDING OF LD. CIT (A). IT WAS CONTENDED BEFORE LD . CIT (A) THAT THERE WAS NO ISSUE BEFORE THE TRIBUNAL FOR RESTORING THE GROUND IN RESPECT TO ADDITION OF RS.10 000/-. THEREFORE THE ADDITION IS LIABLE TO BE DELETED. 5.1. THE LD. CIT (A) NOTED THAT EVEN THIS ISSUE WAS NOT BEFORE LD. CIT (A) AND THEREFORE THE ADDITION MADE BY AO HAS REACHED ITS FINALITY. ACCORDINGLY THE ADDITION OF RS.10 000/- WAS SUSTAINED BY LD. CIT (A). 6. IN THESE FINDINGS WE SEE NO UNREASONABLENESS. T HEREFORE WE CONFIRM THE FINDING OF LD. CIT (A) ON THIS POINT. 7. IN THE RESULT APPEAL OF THE DEPARTMENT AS WELL AS CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. 8. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 22. 7.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR D/- COPY FORWARDED TO :- THE ACIT CENTRAL CIRCLE-1 JAIPUR. SHRI MAQBOOL QUERESHI JAIPUR. THE CIT (A) THE CIT BY ORDER THE D/R GUARD FILE (ITSSA NO. 4/JP/2011) AR ITAT JAIPUR. 3