The DCIT, TDS Circle, Ahmedabad V. M/s. Aarpik Pharmaceuticals Pvt. Ltd., Ahmedabad

ITA 943/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0945 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NO . 943 //AHD/2015 A.Y. 2013 - 14 (Q - 4) PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM : R.P. TOLANI, JM AND PRAMOD KUMAR AM ] ITA NO. 943 /AHD/2015 A SSESSMENT YEAR : 201 3 - 14 (Q - 4) DY. COMMISSIONER OF INCOME TAX TDS CIRCLE, AHMEDABAD. ... ... . APP ELLANT VS. AARPIK PHARMACEUTICALS PVT. LTD., ...... . RESPONDENT A - 81, CORPORATE HOUSE, S.G. ROAD, BODAKDEV, AHMEDABAD 380 054. [PAN: AA BCA 3157 E ] APPEARANCES BY: K. MADHUSUDAN , FOR THE APPELLANT NONE , FOR THE RESPONDENT 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 PRAMOD KUMAR , AM : 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 19 TH FEBRUARY, 2015 , PASSED BY THE L E ARNED CIT(A), FOR THE ASSESSMENT YEAR 2013 - 14 (Q - 4) . 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NO.21/2015 DATED 10 TH DECEMBER, 2015, WE A RE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . ITA NO . 943 //AHD/2015 A.Y. 2013 - 14 (Q - 4) PAGE 2 OF 2 3 . IN THE RESULT, THE APPEAL IS 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) TH E RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD