Appeal Details
Counselvise Citation
[2017] 128 COUNSELVISE.COM (IT) 5872 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
2 year(s) 9 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-05-2017
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
18-05-2017
Assessment Year
2008-2009
Appeal Filed On
08-08-2014
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 2273/AHD/2014 (ASSESSMENT YEAR: 2008-09) ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, JASHONATH CHOWK, BHAVNAGAR-364001 V/S MAMTA N. GUPTA 602, SHANTIVAN APPT, NR. JAIN DERASAR RUPANI CIRCLE, BHAVNAGAR-364001 (APPELLANT) (RESPONDENT) PAN: ACDPG4647G APPELLANT BY : SHRI JAMES KURIAN, SR. D. R. RESPONDENT BY : NONE ( )/ ORDER DATE OF HEARING : 05 -05-201 7 DATE OF PRONOUNCEMENT : 19 -05-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-XX, AHMEDABAD DATED 22.05.2014 PERTAINING TO A.Y. 2008- 09. ITA NO. 2273 /AHD/2014 . A.Y.2008-09 2 2. THE ONLY GRIEVANCE OF THE REVENUE IS THAT THE LD. C IT(A) ERRED IN DELETING THE PENALTY OF RS. 4,34,000/- LEVIED U/S. 271(1)(C) OF THE ACT. 3. THE GRIEVANCE OF THE REVENUE ITSELF SHOWS THAT THIS APPEAL HAS TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 BY WHICH THE BOARD HAS DIRECTED THE REVENUE NOT TO PREFER APPEAL BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN RS. 10 LAKHS. 4. IN THE LIGHT OF THIS CBDT CIRCULAR, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 19 - 05- 20 17 (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 19 /05/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD
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