ACIT, Circle-5(1), Bhubaneswar V. Sri Devjyoti Patnaik, Bhubaneswar

ITA 369/CTK/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3150 (ITAT-CUTTACK)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 26-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

P A G E 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 253 /CTK/201 8 ASSESSMENT YEAR : 201 5 - 2016 ACIT, CIRCLE 5(1), BHUBANESWAR. VS. SHRI NARAYAN NAYAK, PLOT NO.F - 3/F5, INDUSTRIAL MARKET, IRC VILLAGE, NAYAPALI, BHUBANESWAR. PAN/GIR NO. ABAPN 3373 Q (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHENDU DATTA, DR ITA NO. 369/CTK/2017 ASSESSMENT YEAR : 2012 - 2013 ACIT, CIRCLE 5(1), BHUBANESWAR. VS. SHRI DEVJYOTI PATNAIK, PLOT NO.N - 2/29, VILLAGE NAYAPALI, BHUBANESWAR PAN/GIR NO.AGHPP 0979 N (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI ASHOK KUMAR MOHARANA, AR REVENUE BY : SHRI SUBHENDU DATTA, DR ITA NO. 102/CTK/2017 ASSESSMENT YEAR : 2013 - 2014 ITO, ANGUL WARD, ANGUL. VS. SRI NABAGHANA SAHOO, S/O SADASIBA SAHOO, SUSUDA, ANGUL PAN/GIR NO.ATDPS 1686 A (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHENDU DATTA, DR P A G E 2 | 4 ITA NO. 475/CTK/2017 ASSESSMENT YEAR : 2014 - 2015 DCIT, CIRCLE 4(1), BHUBANESWAR. VS. M/S. PRABHUKRUPA ESTATE & PROPERTIES, SHREEKRUSHNA NILAYA, JHUNJHUNWALA GARDEN, ASHOK NAGAR, BHUBANESWAR. PAN/GIR NO.AAKFP 2284 P (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI NIRANJAN PANDA, AR REVENUE BY : SHRI SUBHENDU DATTA, DR DATE OF HEARING : 2 7 /0 8 / 2018 DATE OF PRONOUNCEMENT : 27 /0 8 / 2018 O R D E R PER N.S.SAINI, AM T HESE ARE APPEALS FILED BY THE REVENUE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 2, BHUBANESWAR . 2. THE I.T.O (JUDL & TECH), O/O THE PR. CIT - 2, BHUBANESWAR VIDE ITS LETTER DATED 16 TH AUGUST, 2018 HAS SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE FOLLOWING APPEALS FILED AS THE TAX EFFECT AS DETAILED IN THE RESPECTIVE APPEAL S, IS BELOW THE LIMIT OF RS.20 LAKHS PRESCRIBED BY THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.7.2018 FOR FILING APPEAL BEFORE THE TRIBUNAL. THE SAID LETTER READS AS UNDER: SUB: APPLICATION FOR WITHDRAWAL OF APPEALS FILED BY THE DEPARTMENT FROM THE 1TAT AS PER CBDT CIRCULAR NO. 3/2018 DATED 11.07.2018 - MATTER REGARDING. P A G E 3 | 4 KINDLY REFER TO THE ABOVE. I AM DIRECTED TO ENCLOSE HEREWITH THE APPLICATIONS RECEIVED FROM THE ASSESSING OFFICERS UNDER THIS CHARGE FOR WITHDRAWAL FILED BY THE DEPARTMENT IN THE FOLLOWING CASES WHICH ARE PENDING FOR ADJUDICATION. SI NO. APPEAL NO. & DATED NAME OF THE ASSESSEE PAN NO. ASST. YEAR TAX EFFECT 1 ITA NO. 0183/2016 - 17/CTK & DATED 16.08.2017 M/S PRABHUKRUPA ESTATES & PROPERTIES AAKFP2284P 2014 - 15 RS, 14,46,000/ - 2 ITANO. 102/CTK/2018& DATED 23.03.2018 SHRI NABAGHANA SAHOO ATDPS1686A 2013 - 14 RS. 10,96,637/ - 3 ITANO.369/CTK/2017 & DATED 26.09.2017 SHRI DEVJYOTI PATNAIK AGHPP0979 N 2012 - 13 RS. 16,20,532/ - 4 ITANO.253/CTK/2018 & DATED 21.06.2018 SHRI NARAYAN NAYAK ABAPN3373 Q 2015 - 16 RS. 11,22,395/ - THE TAX EFFECTS IN THE ABOVE APPEALS ARE BELOW RS. 20 LAKHS WHICH ARE BELOW THE PRESCRIBED MONETARY LIMIT AS PER CBDT CIRCULAR NO. 3/2018 DATED 11.07.2018. THE DEPARTMENT CONSIDERS THE ABOVE APPEALS ARE FIT FOR WITHDRAWAL FROM THE HON'BLE IT AT ON THE BASIS OF THE ABOVE CIRCULAR. IN THIS CONNECTION, I AM DIRECTED TO REQUEST YOU THAT THE ABOVE APPEALS MAY KINDLY BE ALLOWED AS WITHDRAWN. YOURS FAITHFULLY, SD/ - EN CL : AS STATED. (P. K. PANDA) INCOME TAX OFFICER ( JUDL.&TECH.) O/O THE PR. CIT - 2, BHUBANESWAR 3. HENCE, WE DISMISS THE APPEAL S OF THE REVENUE AS WITHDRAWN. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 27 /0 8 /2018 B.K.PARIDA, SPS P A G E 4 | 4 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, CUTTACK 1. THE APPELLANT S CONCERNED 2. THE RESPONDENT CONCERNED. 3. THE CIT(A) - 2, BHUBANESWAR 4. PR.CIT - 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//