The ITO, International Taxation, GANDHIDHAM V. M/s. Ben Line Agencies (India) P. Ltd., agent of Various vessels, GANDHIDHAM

ITA 87/RJT/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2337 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 11 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: 30-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C S ANJARIA KALPESH DOSHI
• Keywords: Additional evidence; Tax effect
• Section: 12; 11

Judgement Text

ITA NO . 87 / RJT/201 4 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. 87 /RJT/201 4 ASSESSMENT YEAR 20 11 - 12 INCOME TAX OFFICER (INTERNATIONAL TAXATION) ..... ... .. . .. ... APP ELLANT GANDHIDHAM . VS. BEN LINE AGENCIES (INDIA) PVT. LTD., . .......... .... ...... ..................RESPONDENT P LOT NO. 443 , 2 ND FLOOR, S E CTOR - 1/A, NE A R O S LO CIRCLE, GYATRI MANDIR ROAD, GANDHIDHAM . [PAN: A A CCB 7195 G ] APPEARANCES BY: C.S. ANJARIA , F OR THE A PPELLANT KALPESH DOSHI , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 1 0 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 CHA LLENGED CORRECTNESS OF THE ORDER DATED 1 ST NOVEMBER , 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 ADMITTING OF ADDITIONAL EVIDENCE AS THE SAME HAD NOT BEEN FURNISH ED BY THE ASSESSEE DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS. 2. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN NOT CONSIDERING THE REMAND REPORT SUBMITTED BY THE ASSESSING OFFICER. 3. T HEREFORE , TH E ORDER OF THE LD. CIT(A) DESERVES TO BE DELETE D AND THAT OF THE AO R E STORED. . ITA NO . 87 / RJT/201 4 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NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON TH A T TAX EFF E CT INVOLV E D IN THE APPEAL IS LESS TH A N RS.10,00,000/ - . 3.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 D AY OF 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) CIT(A) (5) DEPARTM ENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT