The IncomerTax Officer, Ward-3(3), Surat V. Dr. Bhavani Shanker P. Agarwal, Surat

ITA 2668/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0828 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 15-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 147

Judgement Text

I.T.A. NO . 2 66 8 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 5 - 06 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 2 66 8 /AHD/ 20 1 3 ASSESSMENT Y EAR : 20 0 5 - 06 INCOME TAX OFFICER , WARD 3 ( 3 ), SURAT . ....... ............ . APPELLANT VS. DR. BHAVANI SHANKER P. AGARWAL . ...... . ... . RESPONDENT 3 RD FLOOR, BHAGWATI ASHISH APARTMENT - 2, CITY LIGHT SURAT 395 007 . [ PAN: A BAPA 691 9 R ] APPEARANCES BY: SATISH SOLANKI, FOR THE APPELLANT NONE (WRITTEN SUBMISSION) , FOR THE RESPONDENT D ATE O F CONCLUDING THE HEARING : AUGUST 4 TH , 201 6 DATE OF PRONOUNCING THE ORDER : AUGUST 8 TH , 201 6 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 01.08.2013 , PASSED BY THE L EARNED CIT(A) , FOR THE ASSESSMENT YEAR 20 0 5 - 06 , ON THE FOLLOWING GROUND : - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE , THE LEARNED CIT(A) HAS NOT JUSTIFIED BY QUASHING THE RE - ASSESSMENT PROCEEDINGS U/S 147 OF THE I.T. ACT, 1961, WHILE THE AO HAS PROPERLY FOLLOW TH E INCOME TAX PROCEDURE BEFORE ISSUING THE NOTICE U/S 147 OF THE I.T. ACT. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 3. IT IS THEREFORE, PRAYED THAT THE ORDER OF THE CIT (A) MAY BE SET - ASIDE AND THAT OF AS SESSING OFFICER MAY BE RESTORED TO THE ABOVE EXTENT. 2. I HAVE NOTICED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR I.T.A. NO . 2 66 8 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 5 - 06 PAGE 2 OF 2 NO.21/ 2015 DATED 10 TH DECEMBER, 2015, I AM OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRON OUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF AUGUST, 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 8 TH DAY OF AUGUST , 2016. PBN/* COPIES TO: (1) THE APP ELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD