The ACIT, Circle-2(1), Baroda V. Shri Dharmendrasinh Vaghela, Baroda

ITA 2298/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5694 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NO: 2298/AHD/2014 (ASSESSMENT YEAR: 2009-10) ACIT, CIRCLE-2(1), BARODA V/S SHRI DHARMENDARASINH VAGHELA, PROP. OF NARENDRA ROADLINES, NO-1, GOKULNAGAR, NANDESARI, BARODA-391340 (APPELLANT) (RESPONDENT) PAN: AAHPV2633D APPELLANT BY : SHRI K. MADHUSUDAN, SR. D .R. RESPONDENT BY : SHRI MUKUND BAKSHI, A.R. ( )/ ORDER DATE OF HEARING : 28 -07-201 7 DATE OF PRONOUNCEMENT : 31 -07-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. WITH THIS APPEAL, THE REVENUE HAS CHALLENGED THE CO RRECTNESS OF THE ORDER OF THE CIT(A)-II, BARODA DATED 24.04.2014 PERTAINING TO A.Y. 2009-10. ITA NO. 2298 /AHD/2014 . A.Y. 2009-10 2 2. THE ONLY GRIEVANCE OF THE REVENUE RELATES TO THE DE LETION OF THE DISALLOWANCE OF RS. 14,29,790/-. 3. THE GRIEVANCE OF THE REVENUE ITSELF SHOWS THAT THE TAX EFFECT ON THE IMPUGNED DISALLOWANCE IS LESS THAN RS. 10 LAKHS AND, THEREFO RE, THIS APPEAL BY THE REVENUE HAS TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCUL AR NO. 21 OF 2015 DATED 10.12.2015 BY WHICH THE BOARD HAS DIRECTED THE REVE NUE NOT TO PREFER APPEAL BEFORE THE TRIBUNAL WHETHER THE TAX EFFECT IS LESS THAN RS. 10 LAKHS. 4. IN THE LIGHT OF THE AFOREMENTIONED CIRCULAR CBDT, T HE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 31- 07- 20 17 SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY A CCOUNTANT MEMBER AHMEDABAD: DATED 31/07/2017 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