ITO, Ward-7(2)(1), Ahmedabad V. Amit Gyanchandra Sadwani,(Prop Of M/s. Prival Investment), Ahmedabad

ITA 326/AHD/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5706 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. NO: 326/AHD/2018 (ASSESSMENT YEAR: 2009-10) I.T.O., WARD-7(2)(1), AHMEDABAD V/S AMIT GYANCHANDRA SADWANI PROP. OF M/S PRIVAL INVESTMENT A-7, HAREKRISHNA APARTMENT NR, JAIN DERASAR SAIJPUR AHMEDABAD (APPELLANT) (RESPONDENT) PAN: BBBPS2229E APPELLANT BY : SHRI LALIT P. JAIN, SR. D .R. RESPONDENT BY : NONE ( )/ ORDER DATE OF HEARING : 30 -11-201 8 DATE OF PRONOUNCEMENT : 30 -11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-7, AHMEDABAD DATED 14.11.2017 PERTAINING TO A.Y. 2009- 10. ITA NO. 326/ AHD/2018 . A.Y. 2009-1 0 2 2. AT THE OUTSET, DEPARTMENT HAS MOVED AN APPLICATION FOR WITHDRAWAL OF APPEAL ON ACCOUNT OF CBDT CIRCULAR NO. 3 OF 2018 WHEREIN T HE TOTAL TAX EFFECT IS LESS THAN PRESCRIBED LIMIT. THEREFORE, THE SAME IS DISMI SSED AS PER WITHDRAWAL APPLICATION FILED BY THE REVENUE. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS D ISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 30- 11- 2 018 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 30/11/2018 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