The ITO, Ward-2, Godhra V. Shri Deepak Shantilal Patel, Panchmahal

ITA 2862/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6149 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 12-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3); 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE ITO, WARD - 2, GODHRA (APPELLANT) VS SHRI DEEPAK SHANTILAL PATEL, PROP. OF ATMIYA FILE PRODUCTS & ALLIED MEN POWER SERVICE OPP. NATVAR NAGAR, DODHRA ROAD, HALOL - 389350 DIST: PANCHMAHAL PAN: AFNPP2021E (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: MS. URVASHI SHODHAN DATE OF HEARING : 22 - 01 - 2 018 DATE OF PRONOUNCEMENT : 01 - 02 - 2 018 / ORDER P ER : AMARJIT SI NGH, ACCOUNTANT MEMBER : - THIS REVENUE S APPEAL FOR A. Y. 2011 - 12 , AR I SES FROM ORDER OF THE CIT(A) - 4 , VADODARA, DATED 01 - 06 - 2 015 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE REVENUE S SOLE SUBSTANTIVE GR OUND CHALLENGES THE LOWER APPELLATE ORDER DELETING THE ADDITION MADE ON ACCOUNT OF I T A NO . 2862 / A HD/20 15 A S S ESSMENT YEAR 2011 - 12 I.T.A NO. 2862 /AHD/20 15 A.Y. 2011 - 12 PAGE NO IT O VS. SHRI DEEPAK SHANTILAL PATEL 2 DISALLOWANCE ON ACCOUNT OF OUTSTANDING SERVICE TAX OF RS. 31,15,710/ - . THERE IS NO DISPUTE THAT THE NET TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS. 10 LACS. WE FIND THAT THE CENTRAL BOARD OF DIRECT TAXES; HEREAFTER THE BOARD HAS ISSUED THE CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015 CLEARLY ENVISAGING THEREIN THAT DEPARTMENT S PENDING APPEALS BEFORE THE TRIBUNAL/HIGH COURTS ARE TO BE WITHDRAWN/NOT PRESSED AS PER THE ABOV E STATED CIRCULAR. THE SAME HAS BEEN DECLARED TO BE HAVING RETROSPECTIVE EFFECT IN OTHER WORDS. WE TAKE INTO CONSIDERATION THE ABOVE STATED BOARD S CIRCULAR AND DISMISS THE INSTANT APPEAL ACCORDINGLY. 3. THIS REVENUE S APPEAL IS DISMISSED AS HAVING LOW TAX EFFECT. ORDER PR ONOUNCED IN THE OPEN C OURT ON 01 - 0 2 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 01 /0 2 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,