DCIT, Corporate Circle-1(1), Bhubaneswar V. Aditya Car Automotives Pvt. Ltd., Bhubaneswar

ITA 165/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3157 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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. 165 /CTK/201 8 ASSESSMENT YEAR : 201 3 - 2014 D CIT (OSD), CORPORATE CIRCLE 1(1), BHUBANESWAR. VS. ADITYA CAR AUTOMOTIVES PVT LTD., N.H.5, RUDRAPUR, BHUBANESWAR. PAN/GIR NO . AAECA 5786 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SU BH ENDU DATTA , DR IT A NO.163 /CTK/2018 ASSESSMENT YEAR : 201 4 - 2015 INCOME TAX OFFICER, WARD - 1(1), BHUBANESWAR. VS. M/S. BAIBHAV PROPERTIES PVT LTD., PLOT NO.717, BJB NAGAR, BHUBANESWAR. PAN/GIR NO. AADCB 2318 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.K.MISHRA, AR REVENUE BY : SHRI SUBHENDU DATTA, DR ATE OF HEARING : 2 7 /0 8 / 2018 DATE OF PRONOUNCEMENT : 2 7 /0 8 / 2018 O R D E R PER N.S.SAINI, AM TH ESE ARE APPEAL S FILED BY THE REVENUE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 2 , BHUBANESWAR DATED 30.1.2018 FOR THE 2 ITA NO. 103/CTK/2018 ASSESSMENT YEAR : 2013 - 2014 ASSESSMENT YEAR 2013 - 14 AND THE CIT(A) - 1, BHUBANESWAR DATED 8.2.2018 FOR THE ASSESSMENT YEAR 2014 - 2015. 2. T HE INCOME TAX OFFICER (JUDL & TECH), OFFICER OF THE PR. COMMISSIONER OF INCOME TAX - 1, BHUBANESWAR VIDE ITS LETTER DATED 1 7.8.2018 HAS SOUGHT PERMISSION OF THE BENCH TO W ITHDRAW THE APPEAL S FILED BEFORE THE TRIBUNAL AS THE TAX EFFECT IS BELOW THE LIMIT OF RS.20 LAKHS PRESCRIBED BY THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.7.2018 FOR FILING APPEAL BEFORE THE TRIBUNAL. THE SAID LETTER READS AS UNDER: SUB: WITHDRAWAL OF APPEALS FILED BY THE DEPARTMENT FROM THE ITAT AS PER CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 - MATTER REG. KINDLY REFER TO THE ABOVE. 2. IN THIS CONNECTION, I AM DIRECTED TO STATE THAT IN THE FOLLOWING TWO PENDING APPEALS, RELATING TO THE PCIT - 1, BHUBANESWAR, THE MONETARY LIMIT IS BELOW RS.20 LAC AS PER CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 : SI. NO. IT APPEAL NO. A.Y. APPELLANT RESPONDE NT DATE OF FILING/ MONETARY LIMIT 1 163/CTK/2018 2014 - 15 ITO,W - 1(1), BBSR M/S.BAIBH AV PROPERTIES PVT. LTD. 08.05.2018 RS.11,03,142/ - 2 165/CTK/2018 2013 - 14 DCIT,C - 1(1), BBSR M/S.ADITYA CAR AUTOMOTIV E PVT. LTD 10.05.2018 RS.16,97,959/ - 3. IT IS, THEREFORE, REQUESTED THAT APPEALS FILED BY THE DEPARTMENT IN THE ABOVE CASES BEFORE THE HON'BLE ITAT, CUTTACK BENCH, CUTTACK MAY KINDLY BE CONSIDERED AS WITHDRAWN. 4. APPLICATIONS/PETITIONS RECEIVED FROM THE RESPECTIVE AOS IN THIS CONNECTION ARE SENT HEREWITH FOR NECESSARY ACTION. END: 2 3 ITA NO. 103/CTK/2018 ASSESSMENT YEAR : 2013 - 2014 YOURS FAITHFULLY., SD/ - ( P.C. PRAHARAJ) INCOME TAX OFFICER (JUDL. & TECH.) OFFICE OF THE PCIT - 1, BHUBANESWAR. 3 . HENCE, WE DISMISS THE APPEAL S OF THE REVENUE AS WITHDRAWN. ORDER PRONOUNCED ON 27 /0 8 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 2 7 /0 8 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT : CONCERNED. 2. THE RESPONDENT. CONCERNED. 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