The Income Tax Officer, Ward-2, Margao., Margao V. M/s Cicerone Air Transport Services (P) Ltd., Margao

ITA 351/PAN/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3033 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-01-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 30-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR S SUNDARESAN LD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER ITA NOS. 351 & 352/PNJ/2015 (ASST. YRS : 2011 - 12 & 2012 - 13) INCOME TAX OFFICER , WARD - 2, MARGAO, GOA . ( APPELLANT) VS. M/S CICERONE AIR TRANSPORT SERVICES (P) LTD., HOUSE NO.4, RUA AIRES DA SA, MURMURTI, MARGAO SALCETE,GOA. PAN : AAACC8300N. (RESPONDENT) ITA NOS. 354 & 355/PNJ/2015 (ASST. YRS : 2010 - 11 & 2011 - 12) ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1) , PANAJI , GOA . ( APPELLANT) VS. SHRI IVAN SINGH, S - 6, GROUND FLOOR, THE LANDSCAPE GRAND, BEHIND MAHALAXMI TEMPLE, PANAJI - GOA. PAN : AVTPS4888C. (RESPONDENT) ITA NO. 356/PNJ/2015 (ASST. YR : 2009 - 10) INCOME TAX OFFICER , WARD - 2 (2) , PANAJI , GOA . ( APPELLANT) VS. SHRI BINOD KUMAR SHARMA, SHOP NO. 8, VAILANKANNI APTS, BAMANWADDO, SIOLIM, BARDEZ, GOA. PAN : ASFPK3638R. (RESPONDENT) 2 ITA NO S . 351 & 352, 354& 355, 356/PNJ/ 2015 , (ASST. YR S : 2011 - 12 & 2012 - 13, 2010 - 11 & 2011 - 12, 2009 - 10 ) A PPELLANTS BY : DR. S. SUNDARESAN, LD. DR. RE SPONDENTS BY : NONE , SHRI. DARIS DANIEL, ADV. , SHRI . PRAMOD Y. VAIDYA, ADV., D ATE OF HEARING : 1 9 / 0 1 /201 6 DATE OF ORDER : 1 9 / 0 1 /201 6 O R D E R PER GEORGE MATHAN : THESE ARE ALL APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE LD. CIT( A), PANAJI - 1, IN ITA NOS. 351 & 352/PNJ/2015 DATED 04.06.2015, ITA NOS.354 & 355/PNJ/2015 DATED 15.06.2015 & 11.06.2015, ITA NO. 356/PNJ/2015 DATED 15.06.2015 RESPECTIVELY. 2 . AS THE TAX EFFECT IN ALL THESE APPEALS ARE BELOW RS.10 LAKHS. IN VIEW OF THE CIRCULAR NO. 21/2015 ISSUED BY THE CBDT IN F NO 279/MISC.142/2007 - ITJ (PT) DATED 10.12.2015 THE APPEALS FILED BY THE REVENUE STANDS DISMISSED . 3 . IN THE RESULT, APPEAL S FILED BY THE REVENUE STANDS DISMISSED . 4 . ORDER PR ONOUNCED IN THE OPEN COURT ON 1 9 . 0 1 .201 6 . SD/ - ( NARENDRA S. SAINI ) ACCOUNTANT MEMBER SD/ - ( GEORGE MATHAN) JUDICIAL MEMBER PLACE : PANAJI - GOA DATED : 1 9 / 0 1 /201 6 *A* 3 ITA NO S . 351 & 352, 354& 355, 356/PNJ/ 2015 , (ASST. YR S : 2011 - 12 & 2012 - 13, 2010 - 11 & 2011 - 12, 2009 - 10 ) COPY TO : (1) APPELLANT (2) RESPONDENT S (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER ASSISTANT REGISTRAR ITAT, PANAJI BENCH, PANAJI