Appeal Details
Counselvise Citation
[2018] 126 COUNSELVISE.COM (IT) 6327 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
2 year(s) 7 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-01-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2010-2011
Appeal Filed On
11-05-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NO: 1256/AHD/2015 (ASSESSMENT YEAR: 2010-11) THE DCIT, CIRCLE-1(1)(1), VADODARA V/S M/S CANTON LABORTORIES PVT. LTD. 110/B, GIDC INDUSTRIAL ESTATE, MAKARPURA, VADODARA (APPELLANT) (RESPONDENT) PAN: AACCC5453A APPELLANT BY : DR. JAYANT ZAVERI, SR. D.R . RESPONDENT BY : SHRI M.K. PATEL, A.R. ( )/ ORDER DATE OF HEARING : 01 -01-201 8 DATE OF PRONOUNCEMENT : 03 -01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)-1, VADODARA DATED 20.02.2015 PERTAINING TO A.Y. 2010-1 1. ITA NO. 1256 /AHD/2015 . A.Y. 2010-1 1 2 2. THE REVENUE HAS RAISED TWO SUBSTANTIVE GROUNDS OF A PPEAL. GROUND NO. 1 RELATES TO THE DELETION OF THE DISALLOWANCE OF RS. 17.27 LACS MADE U/S. 14A R.W. RULE 8D OF THE ACT AND GROUND NO.2 RELATES TO THE D ELETION OF THE DISALLOWANCE OF RS. 8.02 LACS MADE ON ACCOUNT OF NON-DEDUCTION O F TDS ON EXPORT COMMISSION. 3. THE TAX EFFECT IN THE AFORE-STATED GRIEVANCE OF THE REVENUE IS LESS THAN RS. 10 LACS AND, THEREFORE, THIS APPEAL BY THE REVENUE IS NOT MAINTAINABLE IN THE LIGHT OF THE CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015. 4. IN THE LIGHT OF THE AFOREMENTIONED CIRCULAR, THE AP PEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 03- 01- 20 18 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 03/01/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD
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