DCIT, Circle-2(1), Bhubaneswar V. F.Serajuddin Exports Pvt. Ltd., Bhubaneswar

ITA 441/CTK/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 8304 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 IT (SS) A NO.44/CTK/2013 : ASSESSMENT YEAR : 2009 - 2010 ITA NO.441/CTK/2016 : ASSESSMENT YEAR : 2012 - 2013 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER IT (SS) A NO .44 /CTK/201 3 : ASSESSMENT YEAR : 20 09 - 2010 IT A NO .441 /CTK/201 6 : ASSESSMENT YEAR : 20 12 - 2013 DCIT, CIRCLE - 1(2), BHUBANESWAR. VS. M/S. F. SERAJUDDIN EXPORTS PVT LT., 7 TH FLOOR, FORTUNE TOWER, BHUBANESWAR. PAN/GIR NO .AABCF 1469 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHENDU DUTTA , DR DATE OF HEARING : 03 / 10 / 201 8 DATE OF PRONOUNCEMENT : 03 / 10 / 201 8 O R D E R PER N.S.SAINI, AM TH ESE ARE APPEAL S FILED BY THE REVENUE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 1, BHUBANESWAR DATED 2 0.2.2013 3 A N D 29.9.2016 FOR THE ASSESSMENT YEAR 20 09 - 2010 AND 20 12 - 13 , RESPECTIVELY. 2. THE INCOME TAX OFFICER (JUDL & TECH), OFFICE OF THE PR. COMMISSIONER OF INCOME TAX - 1, BHUBANESWAR VIDE ITS LETTER NO.PR. CCIT/BBSR/TECH/JUDL/2018 - 19/13907 DATED 28 TH SEPTEMBER, 2018 HAS SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE APPEALS FILED BEFORE THE TRIBUNAL AS THE TAX EFFECT 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 2 IT (SS) A NO.44/CTK/2013 : ASSESSMENT YEAR : 2009 - 2010 ITA NO.441/CTK/2016 : ASSESSMENT YEAR : 2012 - 2013 THE TRIBUNAL. IT IS SUBMITTED THAT THE TAX EFFECT IN BOTH THE APPEALS IS AS UNDER: ASST. YEAR TAX EFFECT INVOLVED 200 9 - 2010 RS. 12,08,281 / - 20 12 - 13 RS. 18,84,235 / - 3. IN VIEW OF ABOVE, WE DISMISS THE APPEALS OF THE REVENUE AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON 03 / 10 /201 8 . S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 3 / 10 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : DCIT, CIRCLE - 1(2), BHUBANESWAR. 2. THE RESPONDENT. M/S. F. SERAJUDDIN EXPORTS PVT LT., 7 TH FLOOR, FORTUNE TOWER, BHUBANESWAR . 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//