The ITO, Ward-9(2), Surat V. Smt. Geeta Rameshchandra Gandhi, Surat

ITA 2262/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9507 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-02-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 09-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PANDEY
• Assessee Lawyers: M K PATEL
• Keywords: Tax effect

Judgement Text

ITA NO.2262 /AHD/2012 ASSESSMENT YEAR: 200 4 - 05 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD B BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND KUL BHARAT JM ] ITA NO. 2262 /AHD/ 20 1 2 ASSESSMENT YEAR : 200 4 - 05 INCOME TAX OFFICER, .. .APPELLANT WARD - 9(2), SURAT. VS. GEETA R. GAN DHI .. . RESPONDENT GANDHI COLONY, A.K. R OAD, SURAT. [PAN: A BLPG 2529 G ] APPEARANCES BY: A.K. PANDEY , FOR THE APPELLANT M.K. PATEL , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : FEBRUARY 2 4 TH , 201 6 DATE OF PRONOUNCING THE ORDER : F EBRUARY 25 TH , 201 6 O R D E R PER PRAMOD KUMAR AM : 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 1 1 TH AUGUST , 2012 , PASSED BY THE LD. CIT(A), FOR THE ASSESSMENT YEAR 200 4 - 0 5 , ON THE FOLL OWING GROUNDS : - 1 . ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT (A ) HAS ERRED IN D ELETING THE PENALTY OF RS.8,39,399/ - LEVIED BY THE ASSESSING OFFICER U/S. 271(1)(C) OF THE ACT. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT (A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 3 . IT IS, THEREFORE, PRAYED THAT THE APPELLATE ORDER OF THE LD. CIT(A) MAY BE CANCELLED AND THE ORDER OF THE A.O. MAY BE UPHELD. ITA NO.2262 /AHD/2012 ASSESSMENT YEAR: 200 4 - 05 PAGE 2 OF 2 2. WE HAVE NOTICED THAT THE TAX EFFECT INV OLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3 . IN THE RESULT, THE APPEAL IS DISMISSED. P RONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF FEBRUARY, 2016 . SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUD ICIAL MEMBER) (ACCOUNTANT MEMBER) PBN/* DATED: THE 25 TH DAY OF FEBRUARY , 201 6 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD