The ITO, Ward-7(2), Ahmedabad V. Shri Dharamrajbhai B.Wala, Ahmedabad

ITA 1637/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9231 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 27-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER) ITA. NO: 1637/AHD/2012 (ASSESSMENT YEAR: 2005-06) ITO, WARD-7,(2), AHMEDABAD V/S SHRI DHARAMRAJBHAI B. WALA, A/3, PURSHOTTAM BUNGLOWS, NR. GURUDWARA, THALTEJ, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAPPW2589P APPELLANT BY : SHRI SOMOGYAN PAL, SR. D.R . RESPONDENT BY : SHRI ANIL KSHATRIYA, A.R. ( )/ ORDER DATE OF HEARING : 09 -03-201 6 DATE OF PRONOUNCEMENT : 09 -03-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- XIV, AHMEDABAD DATED 29.05.2012 PERTAINING TO A.Y. 2005-06. ITA NO. 1637 /AHD/2012 . A.Y.2005-06 2 2. AT THE VERY OUTSET, THE LD. COUNSEL BROUGHT TO OUR NOTICE THAT THIS APPEAL OF THE REVENUE DESERVES TO BE DISMISSED IN T HE LIGHT OF THE CIRCULAR NO. 21/2015 DATED 10.12.2015. THE LD. D.R. FAIRLY CONCEDED TO THIS. 3. WE FIND THAT THE GRIEVANCE OF THE REVENUE RELATES T O THE DELETION OF THE ADDITION OF RS. 15,70,000/- ON WHICH THE TAX COMES TO LESS THAN RS. 10 LAKHS, THEREFORE, THIS APPEAL OF THE REVENUE IS DIS MISSED IN THE LIGHT OF THE CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015. ORDER PRONOUNCED IN OPEN COURT ON 09- 03 - 2016 SD/- SD/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY 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,AHMEDA BAD