The Assistant Comissioner of Income Tax, Circle-2, RAJKOT-GUJARAT V. M/s. Gandhi Spices P. Ltd., RAJKOT-GUJARAT

ITA 141/RJT/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0166 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 26-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M J RAMPURA
• Assessee Lawyers: D R CHHATRE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) [CORAM: SHRI N.K. BILLAIYA, AM & SHRI MAHAVIR PRASA D, JM] ITA NO. 141 / RAJ /20 1 4 ASSESSMENT YEAR :2004-05 ACIT, CIRCLE - 2, RAJKOT V/S . M/S GAN DHI SPICES PVT. LTD., PARA BAZAR, GOL PITH, RAJKOT PAN NO. AA ACG 7809 G (APPELLANT) .. (RESPONDENT) /BY ASSESSEE SHRI D.R. CHHATRE, SR. DR / BY REVENUE SHRI M.J. RAMPURA, A.R. /DATE OF HEARING 11 . 08 .201 6 /DATE OF PRONOUNCEMENT 16 . 0 8 .20 1 6 O R D E R PER :MAHAVIR PRASAD, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE COM MON ORDER OF LD. CIT(A)-II, LUCKNOW. DURING THE COURSE OF HEARING, L D. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE CIRCULAR OF THE CBDT BEARING NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015 IN WHICH THE CBDT HAS TAKEN A DECIS ION TO WITHDRAW ALL THE APPEALS FILED BY THE REVENUE IN WH ICH TAX EFFECT INVOLVED IS PAGE 2 ITA 1 41/RAJ/2014 LESS THAN RS.10 LAC, WITH THE SUBMISSION THAT IN TH E LIGHT OF THE CIRCULAR/INSTRUCTION THESE APPEALS OF THE REVENUE B E DISMISSED. 2. ON A CAREFUL PERUSAL OF THE GROUNDS OF APPEAL, R AISED IN THIS APPEAL, WE FIND THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10 LAC THEREFORE, THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN V IEW OF THE AFORESAID CIRCULAR OF CBDT. THOUGH THE REVENUE WAS DIRECTED BY THE BOARD TO WITHDRAW THIS APPEAL BUT NO STEPS HAVE BEEN TAKEN B Y THE REVENUE TILL DATE. WE, THEREFORE, ARE OF THE VIEW THAT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN THE LIGHT OF THE AFORESAID CIRCULAR OF CBDT AND THEREFORE, WE DISMISS THE SAME BEING NOT MAINTAINABLE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16.08.2016 SD/- SD/- (N.K. BILLAIYA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY AKS / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ! '# $ / CONCERNED CIT 4. $ - / CIT (A) 5. %&' (('# , '# , ! / DR, ITAT, AHMEDABAD 6. '+, / GUARD FILE. BY ORDER/ , / PAGE 3 ITA 1 41/RAJ/2014 STRENGTHEN PREPARATION & DELIVERY OF ORDE RS IN THE ITAT 1) DATE OF TAKING DICTATION 11 . 08.2016 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE DOC 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 11 . 0 8 .201 6 4) DATE OF CORRECTION 5) DATE OF FURTHER CORRECTION 6 ) DATE OF INITIAL SIGN BY MEMBERS 16.08.2016 7) ORDER UPLOADED ON 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 16.08.2016