Deputy Commissioner Of Income Tax(TDS), Bhopal V. Universal Cables Limited, Satna

ITA 34/JAB/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9994 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P D CHOUGALE
• Assessee Lawyers: AP SRIVASTAVA; SA
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 34 & 35/JAB/2017 ASSESSMENT YEAR: 2014 - 15 & 2013 - 14 DY. C.I.T. (TDS) BHOPAL V. UNIVERSAL CABLES LIMITED P.O. BIRLA VIKAS SATNA T AN /PAN : AAACU3547P (APP ELL ANT) (RESPONDENT) DEPARTMENT BY: SHRI P. D. CHOUGALE, D.R. ASSESSEE BY: S/SHRI A. P. SRIVASTAVA & SAPAN USRETHE, ADVOCATES DATE OF HEARING: 01 04 201 9 DATE OF PRONOUNCEMENT: 02 04 201 9 O R D E R PER A. D. JAIN, V.P . : TH ESE ARE REVENUES APPEALS AGAINST THE ORDERS OF THE LD. C.I.T.(A) - 2, JABALPUR, BOTH DATED 29/5/2017, FOR THE ASSESSMENT YEARS 2013 - 14 & 2014 - 15. 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO OUR NOTICE THAT THE DEPARTMENT H AS MOVED AN APPLICATION DATED 20/9/2018 FOR WITHDRAWAL OF THE APPEAL S IN VIEW OF CIRCULAR NO.3/2018 DATED 11/7/2018 ISSUED BY THE C.B.D.T., AS PER WHICH NO APPEAL SHOULD BE FILED BEFORE THE TRIBUNAL IN CASE THE TAX EFFECT DO E S NOT EXCEED RS.20 LAKHS , WHICH WILL APPLY EVEN TO THE PENDING APPEALS . THE LD. D.R., THEREFORE, REQUESTED FOR WITHDRAWAL OF THE APPEALS, TO WHICH THE LD. A.R. OF THE ASSESSEE HAS NO OBJECTION. IN THE LIGHT OF THE REQUEST OF THE LD. D.R., THE APPEAL S ARE DISMISSED AS WITHDRAWN. ITA NO.34 & 35/JAB/2017 PAGE 2 OF 2 3. IN THE RESULT, BOTH THE APPEAL S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 02 /0 4 / 201 9 JJ: 0104 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (A) 4. CIT 5. DR