ITO, Ward-4(2), Bhubaneswar V. Chandaka Meadows, Bhubaneswar

ITA 103/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3590 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBHASIS PUSPALAK
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 103 /CTK/201 8 ASSESSMENT YEAR : 201 3 - 2014 ITO, WARD 4(2), BHUBANESWAR. VS. M/ S . CHANDAKA MEADOWS, PLOT NO.404, SAHEED NAGAR, BHUBANESWAR. PAN/GIR NO. AAHFC 2455 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI SUBHASIS PUSPALAK, AR REVENUE BY : SHRI SU BH ENDU DATTA , DR DATE OF HEARING : 20 /0 8 / 2018 DATE OF PRONOUNCEMENT : 20 /0 8 / 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) - 2, BHUBANESWAR DATED 20.12.2017 FOR THE ASSESSMENT YEAR 2013 - 2014. 2. T HE I.T.O, W ARD - 4(2), BHUBANESWAR VIDE ITS LETTER HAS SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE APPEAL FILED AS THE TAX EFFECT IN THE APPEAL IS RS.18,89,810/ - , WHICH IS BELOW THE LIMIT OF RS.20 LAKHS PRESCRIBED BY THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.7.2018 FOR FILING APPEAL BEFOR E THE TRIBUNAL. THE SAID LETTER READS AS UNDER: 2 ITA NO. 103/CTK/2018 ASSESSMENT YEAR : 2013 - 2014 THAT, AN APPEAL HAS BEEN FILED BY THE DEPARTMENT IN THE RESPECT OF THE ABOVE ASSESSEE FOR THE ASSESSMENT YEAR 2013 - 14, WHICH IS PENDING FOR ADJUDICATION. THAT, THE TAX EFFECT IN THE ABOVE APPEAL IS RS. 18, 89,810/ - , WHICH IS BELOW THE MONETARY LIMIT OF RS.20 LAC SET BY THE CBDT VIDE CIRCULAR NO.3/2018 DATED 11.07.2018. THAT, THE DEPARTMENT CONSIDER THE ABOVE APPEAL IS FIT FOR WITHDRAWAL FROM THE HON'BLE ITAT ON THE BASIS OF THE ABOVE CIRCULAR. 2. IT IS, THEREFORE, REQUESTED THAT THE ABOVE APPEAL MAY KINDLY BE ALLOWED AS WITHDRAWN. SUBMITTED, BHUBANESWAR DATED: 10.08.2018 SD/ - (A. K. MALLICK) INCOME TAX OFFICER, WARD - 4(2), BHUBANESWAR. 3 . HENCE, WE DISMISS THE APPEAL OF THE REVENUE AS WITHDRAWN. ORDER PRONOUNCED ON 20 /0 8 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 20 /0 8 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT : ITO, WARD 4(2), BHUBANESWAR. 2. THE RESPONDENT. M/S. CHANDAKA MEADOWS, PLOT NO.404, SAHEED NAGAR, BHUBANESWAR 3. THE CIT(A) - 4. PR.CIT - 2, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY// BY ORDER SR. PRIVATE SECRETARY ITAT, CUTTACK