The Income Tax Officer, Ward-1(2) (3), RAJKOT-GUJARAT V. M/s Pooja Agro Fuel, Jetpur

ITA 93/RJT/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6857 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SONTAKKE
• Assessee Lawyers: N R SARKHEDI
• Keywords: Tax effect

Judgement Text

ITA NO . 93/RJT/2 01 7 A.YS. 2009 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 93 / RJT / 2 0 1 7 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 1(2)( 3 ), RAJKOT . ....... .. . .....APPELLANT V S. POOJA AGRO FUEL, .. ....... ..................RESPONDENT RABARIKA ROAD, B/H. KHODIYAR DYEING, JETPUR, DIST. RAJKOT. [PAN A AJFP 7988B ] APPEARANCES BY: ARVIND SONTAKKE FOR THE A PPELLANT N.R. SARKHEDI FOR THE RESPONDENT DATE OF CONCLUDING THE HEA RING : 30.10.2017 DATE OF PRONOUNCING THE ORDER : 30 .10.2017 O R D E R PER PRAMOD KUMAR AM: 1. THE REVENUE HAS CHALLENGED DELETION OF ADDITION OF RS.24,52,356/ - . 2. I N RESPONSE TO THE NOTICE OF HEARING , SHRI N.R. SARKHEDI, ADVOCATE HAS FILED AN APPLICATION. HOWEVER , LEARNED DEPARTMENTAL REPRESENTATIVE POINTED OUT THAT THE TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY THE LEARNED CIT(A) IS LESS THAN RS.10,00,000/ - AND IN VIEW OF THE LATEST CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER 2015 , AP PEAL OF THE REVENUE IS NOT MAINTAINABLE. BECAUSE THIS CIRCULAR PROHIBITS THE REVENUE AUTHORITIES TO FILE AN APPEAL AGAINST THE ORDER OF CIT(A), WHERE TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY LEARNED CIT(A) IS LESS THAN RS.10 LAKHS. ITA NO . 93/RJT/2 01 7 A.YS. 2009 - 10 PAGE 2 OF 2 3 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. P RONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF OCTOBER , 201 7 . SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) RAJKOT , THE 30 TH DAY OF OCTOBER , 201 7 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT