ITO WD-1(5), Hazaribagh V. Shri Rajiv Singh,

ITA 259/RAN/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8858 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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. 259 / RAN /201 6 ASSESSMENT YEAR: 20 10 - 11 ITO, WARD 1(5) .. . .. APPELLANT AAYAKAR BHAWAN, RABINDRA PATH, HAZARIBAG. SRI RAJIV KUMAR SINGH . RESPONDENT S/O. SARYU SINGH, NEAR RESIDENCE OF RAM SEVAK SINGH AND KSHATRIYA BHAWAN, BYE PASS, JHUMRI TILAYA, KODERMA 825 409 [PAN : BHYPS 3650 N ] APPEARANCES BY: NONE APPEARING ON BEHALF OF THE REVENUE. SHRI M.K. C HOWDHURY, ADVOCATE 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. 22 / 06 /201 6 , PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2010 - 11 . 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. 259/RAN/2016 ASSESSMENT YEAR: 2010 - 11 RAJIV KR. SINGH COPY OF THE ORDER FORWARDED TO: 1. SHRI RAJIV KUMAR SINGH, S/O. SHRI SARYU SINGH, NEAR RESIDENCE OF RAM SEVAK SINGH AND KSHTRIYA BHAWAN, BY PASS ROAD, JHUMRI TELAIYA, KODERMA 825 409. 2. ITO, WARD 1(5), AAYAKAR BHAWAN, RABINDRA PATH, HAZARIBAG. 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