The ITO, Ward-6(4), Ahmedabad V. M/s. Stitchwell Garments, Ahmedabad

ITA 2762/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9304 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 26-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Keywords: Tax effect

Judgement Text

I.T.A. N O S . 2761, 2762 & 2763 /AHD/201 3 ASSESSMENT Y EAR S : 200 8 - 09, 2009 - 10 & 2010 - 11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR , AM AND MAHAVIR PRASAD , JM ] I.T.A. NO S . 2761, 2762 & 2763 /AHD/201 3 ASSESSMENT Y EAR S: 2008 - 09, 2009 - 10 & 2010 - 11 INCOME TAX OFFICER, WARD 6(4), AHMEDABAD. .... . . APPELLANT VS. STITCHWELL GARMENTS, ....... ... .. RESPONDENT 2011 - B, GIDC, PHASE - IV, AHMEDABAD 382 445. [P AN: AA JFS 0523 P ] APPEARANCES BY: K. MADHUSUDAN FOR THE APPELLANT M.K. PATEL FOR THE RESPO NDENT DATE OF CONCLUDING THE HEARING : 3 0. 01.2017 DATE OF PRONOUNC ING THE ORDER : 31 .01.2017 O R D E R PER PRAMOD KUMAR , AM : 1. BY WAY OF TH ESE THREE APPEAL S , THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE THREE SEPARATE ORDER S, ALL DATED 13 .09.2013, PASSED BY THE L EARNED CIT(A), FOR THE ASSESSMENT YEAR S 20 08 - 09, 2009 - 10 & 2010 - 11. SINCE IDENTICAL GROUNDS HAVE BEEN RAISED BY THE ASSESSING OFFICER IN ALL THESE THREE APPEALS EXCEPT FOR AMOUNTS IN DISPUTE, GROUNDS RAISED IN ITA NO.2761 ARE REP RODUCED AS UNDER: - 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE DISALLOWANCE OF RS.29,60, 248/ - MADE ON ACCOUNT OF EXCESSIVE EXPENSES ON PACKING MATERIAL. 2. THE CIT (A) HAS FURTHER ERRED IN LAW AND ON FACTS IN IGNORING T HE FACT THAT THERE WAS DISPROPORTIONATE EXPENSES ON PACKING MATERIAL VIS - A - VIS SALES AS COMPARED TO EARLIER YEAR S FIGURES OF PACKING MATERIAL AND SALES. I.T.A. N O S . 2761, 2762 & 2763 /AHD/201 3 ASSESSMENT Y EAR S : 200 8 - 09, 2009 - 10 & 2010 - 11 PAGE 2 OF 2 3. O N THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME TAX (A) OUGHT TO HAVE UPHELD THE ORD ER OF THE ASSESSING O FFICER TO THE ABOVE EXTENT. 4 . IT IS , THEREFORE, PRAYED THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A) MAY BE SET - ASIDE AND THAT OF THE ASSESSING O FFICER BE RESTORED TO THE ABOVE EXTENT . 2. WE HAVE NOTICED THAT THE TAX EF FECT INVOLVED IN TH ESE APPEAL S ARE LESS THAN RS.10,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT TH ESE APPEAL S ARE LIABLE TO BE DISMISSED AS WITHDRAWN F OR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE SE APPEAL S ARE LESS THAN RS.10,00,000/ - . 3 . IN THE RESULT, ALL THESE APPEAL S ARE DISMISSED . P RONOUNCED IN THE OPEN COURT TODAY ON 31 ST DAY OF JANUARY, 2017 . SD/ - SD/ - MAHAVIR PRASAD P RAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 31 ST DAY OF JANUARY, 2017. COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORD ER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD