Ms. Deepali Panchal, Baroda V. The CIT-I, Baroda

ITA 227/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5631 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 22-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] LOZJH IZNHI DQEKJ DSFM;K] YS[KK LNL; ,OA EGKOHN IZL KN] U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.227/AHD/2014 ( / ASSESSMENT YEAR: 2009-10) MS. DEEPALI PANCHAL 4A, MAMTA SOCIETY, NEAR AMRAKUNJ, RACE COURSE, VADODARA 390007 / VS. COMMISSIONER OF INCOME TAX-I 2 ND FLOOR, AAYKAR BHAVAN RACE COURSE VADODARA. ./ ./ PAN/GIR NO. AUFPP 8370 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI BHAVIN MARFATIA, A.R. / RESPONDENT BY : SHRI MUDIT NAGPAL, SR.D.R. / DATE OF HEARING 25/07/2017 !'# / DATE OF PRONOUNCEMENT 28/07/2017 $% / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-I, BARODA, DATE D 09/12/2013 FOR THE ASSESSMENT YEAR (AY) 2009-10. 2. AT THE OUTSET THE HEARING OF THE APPEAL WAS FIXE D ON 25/07/2017. IN THIS MATTER, THE ASSESSING OFFICER WHILE GIVING EFF ECT TO THE ORDER OF THE CIT U/S.263 HAD MADE ADDITIONS TO THE CAPITAL GAINS . THE ORDER OF THE ITA NO.227/AHD/201 4 MS. DEEPALI PANSHAL VS. CIT ASST.YEAR 2009-10 - 2 - ASSESSING OFFICER PASSED U/S.143(3) R.W.S. 263 WAS CHALLENGED BEFORE THE CIT(A). THE CIT(A) VIDE ORDER DATED 30/03/2017 HAD DELETED THE ADDITIONS MADE BY THE AO IN ORDER PASSED U/S.143(3) R.W.S. 263. THE TAX EFFECT IN THIS CASE AGAINST THE ORDER OF THE CIT(A) DOES NOT EXCEED RS.10,00,000/-. IN VIEW OF CBDT CIRCULAR NO.21/2015 FIXING THE TAX LIMITS FOR FILING APPEAL BEFORE THE ITAT, THE ASSES SEE IS OF THE VIEW THAT THE DEPARTMENT MAY NOT PREFER APPEAL TO THE ITAT, A HMEDABAD AGAINST THE ORDER OF THE CIT(A) IN PURSUANCE OF THE ORDER O F THE AO U/S.143(3) R.W.S. 263. IN VIEW OF THE SAME THE ASSESSEE HAS RE QUESTED US TO WITHDRAW THE APPEAL AGAINST THE ORDER OF CIT U/S.263. 3. AT THE REQUEST OF THE COUNSEL OF THE ASSESSEE, W E DISMISS THE APPEAL AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 28/07/2017 SD/- SD/- IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K IZNHI DQEKJ DSFM;K EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LNL; L; L; L; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; (PRADIP KUMAR KEDIA) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 28/07/2017 PRITI YADAV, SR.PS ITA NO.227/AHD/201 4 MS. DEEPALI PANSHAL VS. CIT ASST.YEAR 2009-10 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-I, BARODA. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION ..25/07/2017 (DICTATION-PAD 1 PAGES ATTACHED AT THE END OF THIS APPEAL- FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/07/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S26/07/2017. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28/07/2017 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER