Appeal Details
Counselvise Citation
[2017] 130 COUNSELVISE.COM (IT) 9065 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
3 year(s) 2 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-03-2017
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC
Next Hearing Date
06-03-2017
Assessment Year
2009-2010
Appeal Filed On
16-12-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 2995/AHD/2013 (ASSESSMENT YEAR: 2009-10) THE ITO, WARD-4(3), AHMEDABAD V/S FUSION INFORMATICS PVT. LTD. 501-5 TH FLOOR- NEW YORK PLAZA OPP. JUDGES BUNGLOW, PRECHANDGNAGAR ROAD, BODAKDEV, AHMEDABAD-380054 (APPELLANT) (RESPONDENT) PAN: AAACG5597K APPELLANT BY : MS. RICHHA RASTOGI, SR. D. R. RESPONDENT BY : SHRI ANKIT TALSANIA, A.R. ( )/ ORDER DATE OF HEARING : 06 -03-201 7 DATE OF PRONOUNCEMENT : 09 -03-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)- III, AHMEDABAD DATED 09.10.2013 PERTAINING TO A.Y. 2009-10. ITA NO. 2995 /AHD/2013 . A.Y. 2009-10 2 2. THE ONLY GRIEVANCE OF THE REVENUE RELATES TO THE DE LETION OF THE ADDITION OF RS. 29,26,855/- MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION U/S. 10B OF THE ACT. 3. THE TAX INVOLVED IN REVENUES GRIEVANCE IS LESS THA N RS. 10 LACS. THEREFORE, THIS APPEAL HAS TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015. APPEAL FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 09 - 03- 20 17 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 09/03/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD
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