The ACIT, Central Circle-1, Baroda V. Smt. Lalitaben Narhari Patel, Baroda

ITA 2198/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1631 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IT A NO. 2198 /AHD /201 2 A.Y . 200 9 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD BEFORE SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHRI S.S. GODARA , JUDICIAL MEMBER I TA NO. 2198 /AHD /201 2 ASSESSMENT YEAR: 200 9 - 10 ASSTT. COMMISSIONER OF IN COME TAX, VS. SMT. LAL ITABEN NARHARI PATEL, CENTRAL CIRCLE - 1, BARODA. 15, PARISHRAM SOCIETY, SUBHANPURA, BARODA 390 023. [PAN A CUPP 1751 H ] (APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI ALPESH PARMAR, SR. D.R. RESPONDENT BY : NONE DA TE OF HEARING : 2 9 .04 . 20 16 DATE OF PRONOUNCEMENT : 03 .0 5 .2016 O R D E R PER ANIL CHATURVEDI, A .M. THIS APPEAL FILED BY THE REVENUE IS AGAINST THE ORDER OF LEARNED CIT ( A ) - IV, AHMEDABAD DATED 1 7 . 0 7 .201 2 FOR THE ASSESSMENT YEAR 200 9 - 10. 2 . THE REVENUE HAS RAISED THE FOLLOWING GROUNDS : - 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.10,00,000/ - MADE BY THE A.O. AS DURING THE COURSE OF SEARCH, THE ASSESS EE HAD DISCLOSED RS.24,00,000/ - BUT ONLY RS.14,00,000/ - HA S BEEN SHOWN IN THE RETURN OF INCOME FILED FOR A.Y. 2009 - 10. 2. O N THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER ON THE ABOVE POINT. 3. WE HAVE NOTICED THAT THE TAX EFFECT INVO LVED IN THIS APPEAL IS LESS THAN RS.10,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR IT A NO. 2198 /AHD /201 2 A.Y . 200 9 - 10 PAGE 2 OF 2 NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE R EASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 4 . IN THE RESULT, THE APPEAL IS DISMISSED. ( THIS ORDER P RONOUNCED IN THE OPEN COURT TODAY ON TH E 3 RD DAY OF MAY , 201 6 . ) SD/ - SD/ - S.S. GODARA ANIL CHATURVEDI ( JUDIC IAL MEMBER) ( ACCOUNTANT MEMBER) AHMEDABAD, THE 3 RD DAY OF MAY , 2016 PBN/* COPIES TO: (1) THE APPELLANT ( 2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTAT IVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD