DCIT CIRCLE-1, Ranchi V. M/s Express Confectioners Pvt Ltd, Ranchi

ITA 247/RAN/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8857 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINAY JALAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI SMC BENCH, RANCHI ( BEFORE SRI J. SUDHAKAR REDDY , ACCOUNTANT MEMBER ) I.T.A. NO. 247 / RAN /201 6 ASSESSMENT YEAR: 20 12 - 13 DCIT CIR 1 .. . APPELLANT 4 TH FLOOR, ANNEXE BUILDING, 5A, MAIN ROAD, RANCHI 834 001. M/S. EXPRESS CONFECTIONERS PVT. LTD. . RESPONDENT DROLIA HOUSE, KANKE ROAD, RANCHI [PAN : AAACE 4056 B ] APPEARANCES BY: NONE APPEARING ON BEHALF OF THE REVENUE. SHRI VINAY JALAN , CA APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 20 TH , 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 20 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM : - THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) HAZARIBAG , (HEREINAFTER THE LD. CIT(A)), DT. 23 / 05 /201 6 , PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEA R 2012 - 13 . 2 . THIS APPEAL OF THE REVENUE IS TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 21/2015, DATED 10TH DECEMBER, 2015, AS THE TAX EFFECT IS ADMITTEDLY BELOW RS. 10 LAKHS. 3 . IN THE RESULT THE APPEAL OF THE REVENUE IS DISMISSED. RANCHI , THE 20 TH DAY OF FEBRUA R Y , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 20 .0 2 .201 8 BISWAJIT, SR. PS 2 I.T.A. NO. 2 47 /RAN/2016 ASSESSMENT YEAR: 201 2 - 13 M/S. EXPRESS CONFECTIONERS PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. M/S. EXPRESS CONFECTIONERS PVT. LTD., DROLIA HOUSE, KANKE ROAD, RANCHI. 2. DCIT CIR 1, 4 TH FLOOR, ANNEXE BUILDING, 5A MAIN ROAD, RANCHI 834 001. 3. CIT(A) - 4. CIT - , 5. CIT(DR), RANCHI BENCHES, RANCHI. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, RANCHI BENCHES