ITO WD -1(2), JAMSHEDPUR V. M/S VISAKHA ROADWAYS , JAMSHEDPUR

ITA 123/RAN/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8859 (ITAT-RANCHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 12-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI SMC BENCH, RANCHI ( BEFORE SRI J. SUDHAKAR REDDY , ACCOUNTANT MEMBER ) I.T.A. NO. 123 / RAN /201 7 ASSESSMENT YEAR: 20 13 - 14 INCOME TAX OFFICER .. . .. APPELLANT WARD NO. 1(2) JAMSHEDPUR M/S. VISAKHA ROADWAYS . . RESPONDENT OPP. BHARAT PETROLEUM, NH 33, BALIGUMA, JAMSHEDPUR. [PAN : AAEFV 6851 A ] APPEARANCES BY: SHRI SANJAY MALIK, JR. DR APPEARING ON BEHALF OF THE REVENUE. NONE APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 2 7 , 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 27 , 2018 ORDER PER J. SUDHAKAR REDDY, AM : - THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) HAZARIBAG , (HEREINAFTER THE LD. CIT(A)), DT. 30 / 03 /201 7 , PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT Y EAR 2013 - 14 . 2 . THIS APPEAL OF THE REVENUE IS TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 21/2015, DATED 10TH DECEMBER, 2015, AS THE TAX EFFECT IS ADMITTEDLY BELOW RS. 10 LAKHS. 3 . IN THE RESULT , THE APPEAL OF THE REVENUE IS DISMISSED. RANCHI , THE 27 TH DAY OF FEBRUA R Y , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 27 .0 2 .201 8 BISWAJIT, SR. PS 2 I.T.A. NO. 123/RAN/2017 ASSESSMENT YEAR: 201 3 - 14 M/S. VISAKHA ROADWAYS COPY OF THE ORDER FORWARDED TO: 1. M/S. VISAKHA ROADWAYS, OPP. BHARAT PETROLEUM, NH 33, BALIGUMA, JAMSHEDPUR. 2. ITO, WARD 1(2), JAMSHEDPUR. 3. CIT(A) - 4. CIT - , 5. CIT(DR), RANCHI BENCHES, RANCHI. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, RANCHI BENCHES