The DCIT, TDS Circle, Ahmedabad V. M/s. Nirma Limited, Ahmedabad

ITA 541/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0946 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 12-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K MADHUSUDAN T HE H C SHAH
• Keywords: Tax effect

Judgement Text

ITA NOS.540, 541, 542, 1024, 1025, 1103, 1104 , 2087 & 944/ /AHD/2015 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM : R.P. TOLANI, JM AND PRAMOD KUMAR AM ] ITA NOS. 540, 541, 542, 1024, 1025, 1103, 1104 & 2087/AHD/2015 A.YS.: 201 3 - 14, 2014 - 15, 2014 - 15, 201 1 - 12, 2013 - 14, 20 13 - 14, 2014 - 15 & 20 14 - 15 DY. COMMISSIONER OF INCOME TAX TDS CIRCLE, AHMEDABAD. ... ... . APPELLANT VS. NIRMA LIMITED, ...... . RESPONDENT NIRMA HOUSE , ASHRAM ROAD, AHMEDABAD 380 009. [PAN: AAACN 5350 K] ITA NO.944/AHD/2015 ASSESSMENT YEAR: 2013 - 14 (Q4) DY. COMMISSIONER OF INCOME TAX TDS CIRCLE, AHMEDABAD. ... ... . APPELLANT VS. KARGIL HOLDINGS PVT. LTD., ...... . RESPONDENT NIRMA HOUSE, ASHRAM ROAD, AHMEDABAD [PAN: AA ACK 4645 G ] APPEARANCES BY: K. MADHUSUDAN , FOR T HE APPELLANT H.C. SHAH , FOR THE RESPONDENT S D ATE OF CONCLUDING THE HEARING : JULY 29 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JULY 29 TH , 201 6 O R D E R PER BENCH : 1. THESE ARE APPEALS FILED BY THE REVENUE. ITA NOS.540, 541, 542, 1024, 1025, 1103, 1104 , 2087 & 944/ /AHD/2015 PAGE 2 OF 2 2. WE HAVE NOTI CED THAT THE TAX EFFECT INVOLVED IN TH ESE APPEAL S 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DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT TH ESE APPEAL S ARE LIABLE TO BE DISMIS SED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE SE APPEAL S IS LESS THAN RS.10,00,000/ - . 3 . IN THE RESULT, ALL THESE APPEAL S ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF JULY , 2016 . SD/ - SD/ - R.P. TOLANI PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) PBN/* DATED: THE 29 TH JULY , 201 6 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD