INCOME-TAX OFFICER, STATUE CIRCLE vs. GOPAL LAL SHARMA, MALVIYA NAGAR, JAIPUR

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ITA 1148/JPR/2024Status: DisposedITAT Jaipur30 September 2024AY 2007-08Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1148/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2007-08 The ITO Ward 1(3) Jaipur cuke Vs. Shri Gopal Lal Sharma Plot No. 3, Lala Patel Ki Dhani Village: Chainpura, Near Jawahar Nagar Circle, Malviya Nagar, Tehsil: Sanganer, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJUPS 5577 R vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Smt. Anita Rinesh ,JCIT-DR fu/kZkfjrh dh vksj ls@Assess2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Department's representative withdrew the appeal as the tax effect was below the prescribed limit. The assessee's representative had no objection to the withdrawal.

What were the facts?

The Department filed an appeal against the order of the CIT(A) for the assessment year 2007-08. During the hearing, the Department's representative stated that the tax effect was below the prescribed limit.

What were the issues?

The primary issue was the withdrawal of the appeal by the Department due to a low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’A” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM

Hearing: 30/09/2024Pronounced: 30/09/2024

vk;dj vihy la-@ITA No. 1148/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2007-08 The ITO cuke Shri Gopal Lal Sharma Vs. Ward 1(3) Plot No. 3, Lala Patel Ki Dhani Jaipur Village: Chainpura, Near Jawahar Nagar Circle, Malviya Nagar, Tehsil: Sanganer, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJUPS 5577 R vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Smt. Anita Rinesh ,JCIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Dhiraj Borad, CA lquokbZ dh rkjh[k@Date of Hearing : 30/09/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/09/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM

This appeal filed by the Department is directed against order of the ld. CIT(A) dated 12-07-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2007-08.

ITO, WARD 1(3), JAIPUR VS GOPAL LAL SHARMA, JAIPUR During the course of hearing, the ld. DR submitted at Bar that the tax effect 2.1 is below the prescribed limit in this appeal. Hence, she withdraws this appeal for which the ld. AR has no objection. Hence, we allow to withdraw the appeal.

3.

In the result, the appeal of the Department is dismissed as withdrawn as pronounced in the open Court on 30-09-2024. Sd/- Sd/- ¼ Mk0 ehBk yky ehuk ½ ¼lanhi xkslkbZ½ (Dr. Mitha Lal Meena) (Sandeep Gosain) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 30 /09/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- The ITO, Ward 1(3), Jaipur 2. izR;FkhZ@ The Respondent- Shri Gopal Lal Sharma, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 1148/JP/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत

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