The ITO, International Taxation, GANDHIDHAM V. M.V. Gulf Eagle, GANDHIDHAM

ITA 404/RJT/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2333 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 30-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C S ANJARIA KALPESH DOSHI
• Keywords: Double taxation relief; Tax effect
• Section: 12; 11

Judgement Text

ITA NO . 404 / RJT/201 3 A.Y S . 20 11 - 12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E - COURT AT AHMEDABAD) [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM ] ITA NO. 404 /RJT/201 3 ASSESSMENT YEAR 20 11 - 12 INCOME TAX OFFICER (INTERNATIONAL TAXATION) ..... ... .. . . .... APP ELLANT GANDHIDHAM . VS. VIBHUTI SHIPPING PVT. LTD., . .......... .... ...... ..................RESPONDENT 210, DEEPAK COMPLEX, PLOT NO.315, WARD - 12/B, GANDHIDHAM [PAN: A AACV 6303 J ] APPEARANCES BY: C.S. ANJARIA , F OR THE A PPELLANT KALPESH DOSHI , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 11 TH , 201 5 DATE OF PRONOUNCING THE ORDER : JANUARY 27 TH , 2016 O R D E R PER PRAMOD KUMAR AM: 1. BY W A Y OF TH IS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 19 TH AUGUST, 2013 , PASSED BY THE LD. CIT (A) , FOR THE ASSESSMENT YEAR 2 0 11 - 12 , ON THE FOLLOWING GROUNDS : - 1. THE L D. CIT(A) HAS ER R ED ON FACT S AND IN LAW IN HOLDING THAT M/S. LION BABYLON TRADING FZCO WAS THE FREIGHT BENEFICIARY AND HENCE W A S ELIGIBLE FO R DTAA BENEFIT UNDER INDIA - U A E D T AA. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE UPHELD T HE ORDER OF THE ASSESSING OFFICER. 3. IT IS, THEREFORE , PRAYED THAT TH E ORDER OF THE CIT(A) MAY BE CANCELLED AND THAT OF THE ASSESS ING OFFIC E R MAY BE RESTORED TO THE ABOVE EXTENT. . ITA NO . 404 / RJT/201 3 A.Y S . 20 11 - 12 PAGE 2 OF 2 2. WE HAVE NOTICED 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NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON TH A T TAX EFF E CT INVOLV E D IN THE APPEAL IS LESS TH A N RS.10,00,000/ - . 3. IN THE RESULT, APPEAL IS DISMISSED. P RONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY O F JANUARY, 2016. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 27 TH DAY OF JANUARY , 201 6 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CI T(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT