ACIT, AJMER vs. SAMPAT DEVI SHARMA, KISHANGARH

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ITA 931/JPR/2015Status: DisposedITAT Jaipur18 June 2021AY 2011-123 pages

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Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM

Hearing: 16/06/2021Pronounced: 18/06/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM

vk;dj vihy la-@ITA No. 905/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2008-09 A.C.I.T., cuke Shri Prakash Chand Vijayvargiya, Vs. Central Circle, Near Vijay Sizing, Behind Bus Ajmer. Stand, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJPV 2585 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 913 & 914/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2010-11 & 2011-12 A.C.I.T., cuke Shri Devki Nandan Kumawat, Vs. Central Circle, Kamal Kunj, Main Road, Shivaji Ajmer. Nagar, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGZPM 3162 H vihykFkhZ@Appellant izR;FkhZ@Respondent

vk;dj vihy la-@ITA No. 916 & 917/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2010-11 & 2011-12 cuke A.C.I.T., Shri Surajmal Kumawat, Vs. Central Circle, Behari Pol, Naya Shehar, Ajmer. Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BIQPK 8829 Q vihykFkhZ@Appellant izR;FkhZ@Respondent

vk;dj vihy la-@ITA No. 919, 920 & 921/JP/2015 fu/kZkj.k o"kZ@Assessment Year: 2009-10, 2010-11 & 2011-12 A.C.I.T., cuke Smt. Surbhi Kothari, Vs. Central Circle, Near Jangid Dharmshala, Azad Ajmer. Nagar, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXTPS 5463 K vihykFkhZ@Appellant izR;FkhZ@Respondent

2 ITA 932/JP/2015_ ACIT Vs Smt. Sudarshna Somani & 15 Ors. vk;dj vihy la-@ITA No. 922 & 923/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2009-10 & 2010-11 A.C.I.T., cuke Smt. Kiran Agarwal, Vs. Central Circle, Radha Kunj Daga Gali, Ajmer Ajmer. Road, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGRPA 6835 C vihykFkhZ@Appellant izR;FkhZ@Respondent

vk;dj vihy la-@ITA No. 926/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2009-10 A.C.I.T., cuke Shri Abhishek Kumawat, Vs. Central Circle, Kamal Kunj, Main Road, Shivaji Ajmer. Nagar, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALIPK 7227 J vihykFkhZ@Appellant izR;FkhZ@Respondent

vk;dj vihy la-@ITA No. 929, 930 & 931/JP/2015 fu/kZkj.k o"kZ@Assessment Year: 2009-10, 2010-11 & 2011-12 cuke A.C.I.T., Smt. Sampat Devi Sharma, Vs. Central Circle, Near Railway Phatak, Untra Road, Ajmer. Krishna Puri, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CHSPS 9657 Q vihykFkhZ@Appellant izR;FkhZ@Respondent

vk;dj vihy la-@ITA No. 932/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2008-09 A.C.I.T., cuke Smt. Sudarshna Somani, Vs. Central Circle, H.No. 26/84, Ajmer. Near Jangid Dharmshala, Azad Nagar, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BGUPS 7674 F vihykFkhZ@Appellant izR;FkhZ@Respondent

3 ITA 932/JP/2015_ ACIT Vs Smt. Sudarshna Somani & 15 Ors. vk;dj vihy la-@ITA No. 476/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2007-08 A.C.I.T., cuke Smt. Vasu Dev Somani, Vs. Central Circle, H.No. 26/84, Ajmer. Near Jangid Dharmshala, Azad Nagar, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXTPS 5462 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@ Assessee by: Shri Nikhilesh Kataria (CA) lquokbZ dh rkjh[k@ Date of Hearing : 16/06/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 18/06/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. All these appeals have been filed by the Revenue against the separate orders of the ld. CIT(A)-2, Udaipur dated 20/03/2014, 21/03/2014, 10/03/2014 and 13/03/2015 for the different assessment years.

2.

The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

At the time of hearing, the ld. AR of the assessee has raised objection of maintainability of the appeals of the Revenue due to the tax effect not exceeding Rs. 20 lacs as per the CBDT Circle No. 3 of 2018 dated 11th July, 2018. The ld. A/R submitted that in the facts of the present case, tax effect in Revenue’s appeal is stated to be below the prescribed limit of Rs 20 lacs.