The DCIT, TDS Circle, Ahmedabad V. M/s. Suzlon Energy Ltd., Ahmedabad

ITA 314/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0923 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-07-2016
• Assessment Year: 2013-2014
• Appeal Filed On: 12-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARIMAL SINGH PARMAR
• Keywords: Tax effect

Judgement Text

ITA NO .314 //AHD/2015 A.Y. 2013 - 14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM : R.P. TOLANI, JM AND PRAMOD KUMAR AM ] ITA NO. 314 /AHD/2015 A SSESSMENT YEAR : 201 3 - 14 DY. COMMISSIONER OF INCOME TAX TDS CIRCLE, AHMEDABAD. ... ... . APPELLANT VS. SUZLON ENERGY LIMITED ...... . RESPONDENT 5, SUZLON HOUSE, SHRIMALI SOCIETY, NAVANGPURA, AHMEDABAD 380 009. [PAN: A ADCS 0472 N ] APPEARANCES BY: K. MADHUSUDAN , FOR THE APPELLANT PARIMAL SINGH PARMAR , FOR THE RESPONDENT D ATE OF CONCLUDING T HE HEARING : JULY 29 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JULY 29 TH , 201 6 O R D E R PER PRAMOD KUMAR , AM : 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 26.12.2014 , PASSED BY THE L EARNED CIT(A), FOR THE ASSESSMENT YEAR 20 09 - 10 . 2. WE 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 NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CO NSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . ITA NO .314 //AHD/2015 A.Y. 2013 - 14 PAGE 2 OF 2 3 . IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF JULY , 2016 . SD/ - SD/ - R.P. TOLANI PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) PBN/* DATED: THE 29 TH JULY , 201 6 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDE NT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD