ITO, Ward-2(3), Cuttack V. Sri Manoj Kumar Dhanuka, Cuttack

ITA 374/CTK/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3946 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

P A G E 1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO. 374 /CTK/201 8 ASSESSMENT YEAR : 20 09 - 2010 ITO, WARD 2(3) CUTTACK. VS. SRI MANOJ KUMAR DHANUKA , PROP. M/S. JAGANNATH DISTRIBUTORS, JHUNJHUNWALA, COMPLEX, BUXI BAZAR, CUTTACK PAN/GIR N O. AECPD 0593 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHENDU DUTTA, DR DATE OF HEARING : 05 / 0 2 / 201 9 DATE OF PRONOUNCEMENT : 05 / 0 2 / 201 9 O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - CUTTACK, D ATED 30.7 .2018 FOR THE ASSESSMENT YEAR 2009 - 2010. 2. NONE APPEARED ON BEHALF OF THE RESPONDENT - ASSESSEE WHEN THE MATTER WAS CALLED FOR HEARING. 3 LD. D .R. APPEARING FOR THE REVENUE CONCEDED THAT TAX EFFECT IN THIS APPEAL IS RS.6,92,646/ - WHICH IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE BOARD VIDE C IRCULAR NO.03./2018 DATED P A G E 2 | 2 11.7.2018 AND SOUGHT FOR WITHDRAWAL OF THE APPEAL FI LED BY THE REVENUE BEFORE THE TRIBUNAL. 4 . KEEPING IN VIEW THE CBDT CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961 AND IN VIEW OF THE STATEMENT AT BAR BY LD D.R. FOR WITHDRAWAL OF THE APPEAL, I DISMISS THE APPEAL OF THE REVENUE AS WITHDRAWN. 5 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON 05 / 02 /201 9 . SD/ - ( CHANDRA MOHAN GARG ) JUDICIALMEMBER CUTTACK; DATED 05 / 02 /20 9 B. K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT. S ECRETARY, ITAT, CUTTACK 1. THE APPELLANT : ITO WARD 2(3) , CUTTACK 2. THE RESPONDENT. SRI MANOJ KUMAR DHANUKUM,A PROP. M/S. JAGANNATH DISTRIBUTIROS, JHUNJHUNWALA COMPLEX, BUXIBAZAR, CUTTACK 3. THE CIT(A) - CUTTACK 4. PR.CIT - CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//