The ITO, Ward-3(1), JAMNAGAR V. Shri Mahesh B. Dobariya, Prop. of Mahesh Cast, JAMNAGAR

ITA 345/RJT/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0073 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 02-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USHA N SHROTE
• Assessee Lawyers: ANKIT GOKANI
• Keywords: Tax effect

Judgement Text

ITA NO .345 /RJT/2015 ASSESSMENT YEAR: 20 06 - 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E COURT AT AHMEDABAD] [ CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM ] I.T.A. NO.: 345 /RJT/201 5 ASSESSMENT Y EAR: 20 06 - 07 INCOME TAX OFFICER WARD - 3(1), JAMNAGAR. . .APPELLANT VS. MAHESH B. DOBARIYA, RESPONDENT PROP. O F MAHESH CAST, ROW TYPE SHED NO.18/2, GIDC, STU, JAMNAQAR. [PAN: A BNPD 8667 J ] APPEARANCES BY: USHA N. SHROTE , FOR THE APPELLANT ANKIT GOKANI , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 01.12 .2016 DATE OF PRONOUNCING THE ORDER : 02 .12. 2016 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 06.04.2015 , PASSED BY THE L EARNED CIT(A) , JAMNAGAR FOR THE ASS ESSMENT YEAR 20 06 - 07 , ON THE FOLLOWING GROUND S : - (1) THE LD. CIT(A) ERRED IN LAW AND FACTS IN DELETING THE ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF REMUNERATION NOT OFFERED FOR TAXATION. (2) THE LEARNED CIT(A) ERRED IN LAW AND FACTS IN DE LETING THE ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF INTEREST NOT OFFERED FOR TAXATION. (3) ON THE BASIS OF THE FACTS AND CIRCUMSTANCES OF THE CA S E, THE LEARNED CI T(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. ITA NO .345 /RJT/2015 ASSESSMENT YEAR: 20 06 - 07 PAGE 2 OF 2 2. WE HAVE NOT ICED 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NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF DECEMBER , 2016. SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD : 2 ND DECEMBER , 2016 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUAR D FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT