Smt. Sunita R.Jain, Ahmedabad V. The ACIT.,(OSD)Circle-9, Ahmedabad

CO 191/AHD/2012

• Counselvise Citation: [2016] 119 COUNSELVISE.COM (IT) 3364 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-05-2016
• Assessment Year: misc
• Appeal Filed On: 19-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANILKUMAR BHARADWAJ
• Keywords: Tax effect

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER CO NO.191/AHD/2012 IN ./ IT(SS)A NO.389/AHD/2012 [BLOCK PERIOD 1989-90 TO 1998 (1.4.99 TO 22.6.99)] ACIT (OSD) CIR.9, AHMEDABAD. VS SUNITA R. JAIN 33, MADHURAM PARK SOCIETY ODHAV, AHMEDABAD. PAN : ABJPJ 7125 P ( APPLICANT ) (RESPONDENT) ASSESSEE BY : IRA KAPOOR REVENUE BY : ANIL KUMAR BHARADWAJ, SR.DR / DATE OF HEARING : 18/05/2016 / DATE OF PRONOUNCEMENT: 01/06/2016 45/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT CO HAS BEEN FILED BY THE ASSESSEE ON RE CEIPT OF NOTICE IN IT(SS)A.NO.389/AHD/2012. 2. THE LD.COUNSEL FOR THE ASSESSEE, AT THE VERY OUT SET, SUBMITTED THAT THE APPEAL OF THE REVENUE HAS BEEN DISMISSED B Y THE TRIBUNAL BY FOLLOWING RECENT CBDT CIRCULAR NO. 21/2015 DATED 10 .12.2015 WHICH CONTEMPLATES THAT THE APPEAL OF THE REVENUE WILL NO T BE MAINTAINABLE, IF TAX EFFECT IS LESS THAN RS.10 LAKHS. IN VIEW OF TH E DISMISSAL OF THE CO NO.191/AHD/2012 2 REVENUES APPEAL, ACCORDING TO THE LD.COUNSEL FOR T HE ASSESSEE, CO IS NOT MAINTAINABLE AND BECOMES IN FRUCTUOUS . 3. IN THE RESULT, THE CO OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 1 ST JUNE, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER