Appeal details
Counselvise Citation
[2016] 133 COUNSELVISE.COM (IT) 9775 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 5 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-01-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
29-01-2016
Assessment Year
2009-2010
Appeal Filed On
07-08-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER THE ACIT, NAVSARI CIRCLE, NAVSARI (APPELLANT) VS M/S. PRADIP POLYFILS PVT. LTD, NIF COMPOUND, CHHAPRA ROAD, NAVSARI PAN: AABCP717J (RESPONDENT) REVENUE BY : S H RI DINESH SINGH , SR. D . R. ASSESSEE BY: S H RI MOHIT A. BALANI , A.R. DATE OF HEARING : 29 - 01 - 2 016 DATE OF PRONOUNCEMENT : 29 - 01 - 2 016 / ORDER P ER BENCH : - THI S REVENUE S APPEAL FOR A.Y. 2009 - 10 , A R ISES FROM ORDER OF THE CIT(A), VALSAD DATED 22 - 05 - 2012 IN APPEAL NO. CIT(A)/VLS/310/11 - 12 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1746 / A HD/20 12 A SSESSMENT YEAR 200 9 - 10 I.T.A NO. 1746 /AHD/20 12 A.Y. 2009 - 10 PAGE NO ACIT VS. M/S. PRADIP POLYFILS PVT. LTD 2 2. THE REVENUE S SOLE SUBSTANTIVE GROUND CHALLENGES THE LOWER APPELLATE ORD ER DELETING DISALLOWANCE OF RS. 7,36,693/ - AS COMMISSION PAID TO NON - RESIDENT AGENTS U/S. 40(A)(I) FOR NON - DEDUCTION OF TDS MADE IN COURSE OF IN A REGULAR ASSESSMENT FRAMED ON 12 - 12 - 2011. THERE IS NO DISPUTE THAT THE NET TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS. 10 LACS. WE FIND THAT THE CENTRAL BOARD OF DIRECT TAXES; HEREAFTER THE BOARD HAS ISSUED THE CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015 CLEARLY ENVISAGING THEREIN THAT DEPARTMENT S PENDING APPEALS BEFORE THE TRIBUNAL/HIGH COURTS ARE TO BE WIT HDRAWN/NOT PRESSED AS PER THE ABOVE STATED CIRCULAR. THE SAME HAS BEEN DECLARED TO BE HAVING RETROSPECTIVE EFFECT IN OTHER WORDS. WE TAKE INTO CONSIDERATION THE ABOVE STATED BOARD S CIRCULAR AND DISMISS THE INSTANT APPEAL ACCORDINGLY. 3. THIS REVENUE S APPEAL IS DISMISSED AS HAVING LOW TAX EFFECT. ORDER PR ONOUNCED IN THE OPEN C OURT ON 29 - 01 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 29 /01/201 6 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) I.T.A NO. 1746 /AHD/20 12 A.Y. 2009 - 10 PAGE NO ACIT VS. M/S. PRADIP POLYFILS PVT. LTD 3 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,
