The ACIT, Circle-3, Baroda V. Shreeji Education Trust, Baroda

ITA 988/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9036 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 11-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: U S BHATI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NOS: 987 & 988/AHD/2013 (ASSESSMENT YEARS: 2000-01 & 2006-07) THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-3, BARODA V/S SHREEJI EDUCATION TRUST, SAMA SAVLI ROAD, BARODA (APPELLANT) (RESPONDENT) PAN: AABTS2214H APPELLANT BY : SHRI ASHISH POPHARE, SR. D.R. RESPONDENT BY : SHRI U.S. BHATI, A.R. ( )/ ORDER DATE OF HEARING : 01 -03-201 7 DATE OF PRONOUNCEMENT : 03 -03-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. ITA NOS. 987 & 988/AHD/ 2013 ARE APPEALS BY THE REV ENUE PREFERRED AGAINST TWO SEPARATE ORDERS OF THE LD. CIT(A)-V, BA RODA DATED 04.01.2013 PERTAINING TO A.YS. 2000-01 & 2006-07. ITA NOS. 987 & 988/AHD/2013 . A.YS. 2000-0 1 & 2006-07 2 2. THE TOTAL ASSESSED INCOME IN A.Y. 2000-01 IS RS. 27 ,349/- AND IN A.Y. 2006- 07, THE ASSESSED INCOME IS LOSS OF RS. 19,47,880/-. 3. BOTH THESE APPEALS BY THE REVENUE HAVE TO BE DISMIS SED IN THE LIGHT OF THE CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 AS TH E TAX EFFECT IN THE IMPUGNED APPEALS IS LESS THAN RS. 10 LACS. THE APPE ALS ARE ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 03 - 03- 20 17 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 03 /03/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD