The ITO, Ward-9(3), Ahmedabad V. Shri Sanjay Manilal Patel, Ahmedabad

ITA 2916/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8655 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 19-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

I.T.A. NO. 2916 /AHD/201 5 ASSESSMENT Y EARS: 20 10 - 11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM ] I.T.A. NO. 2916 /AHD/201 5 ASSESSMENT Y EAR : 20 10 - 11 INCOME TAX OFFICER , .... ................ APPELLANT WARD 9 ( 3 ), AHMEDABAD. VS. S AN JAY MANILAL PATEL, .......... . RESPONDENT 8 3, SHREENATH NIR ANJAN NAGAR, JANTA NAGAR ROAD, GHATLODIYA, AHMEDABAD 38 0061. [PAN: A KSPP 4107 B ] APPEARANCES BY: KEYUR PATEL FOR THE APPELLANT NONE F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 17.08 .2017 DATE OF PRONOUNCING THE ORDER : 21 .08 . 2017 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 7 TH AUGUST 2015, PASSED BY THE L EARNED CIT(A) - 4 , AHMEDABAD FOR THE AS SESSMENT YEAR 20 10 - 11 , ON THE FOLLOWING GROUND S : - 1. WHE T HER THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION MADE ON ACCOUNT OF DISALLOWANCE U/S. 40(A)(IA) OF THE I.T. ACT OF RS.2,88,000/ - . 2. WHETHER THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN LAW AND ON FACTS IN PARTLY ALLOWING THE DISALLOWANCE U/S.40A(3) OF THE I.T. ACT AMOUNTING RS.13,82,802/ - OUT OF TOTAL DISALLOWANCE OF RS.14,90,602/ - . 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. I.T.A. NO. 2916 /AHD/201 5 ASSESSMENT Y EARS: 20 10 - 11 PAGE 2 OF 2 4 . IT IS THEREFORE, PRAYED THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL) MAY BE SET ASIDE AND THE ORDER OF THE ASSESSING OFFICERS BE RESTORED. 2. I HAVE NOTICED THAT THE TAX EFFECT INVOLVED IN TH IS APPEAL IS 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NO.21/2015 DATED 10 TH DECEMBER, 2015, I AM OF THE CONSIDERED VIEW THAT TH IS APPEAL I S LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN TH IS APPEAL IS LESS THAN RS.10,00,000/ - . 3 . IN THE RESULT, APPEAL IS DISMISSED . PR O NOUNCED IN THE OPEN COURT TODAY ON THE 21 ST DAY OF AUGUST 2017. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 21 ST DAY OF AUGUST , 2017. COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD