The ACIT, Circle-3, Surat V. Shri Sheetaldas Pesumalji Lohana, Surat

ITA 991/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1078 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Corroborative evidences; Tax effect

Judgement Text

I T A NO . 991 /AHD/201 3 ASSESSMENT YEAR: 20 09 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM ] I TA NO. 991 /AHD/ 20 1 3 ASSESSMENT YEAR : 20 09 - 10 ASSTT. COMMISSIONER OF INCOME TAX , CIRCLE - 3 , SURAT . .. .APPELLANT VS. SHEETALDAS PESUMALJI LOHANA .. .. . RESPONDENT 11, REKHA PARK, ADAJAN ROAD, SURAT 395 009. [PAN: A A OPL 9771 D ] APPEARANCES BY: SANJEEV KUMAR , FOR THE APPELLANT WRITTEN SUBMISSION (NONE) , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : J ULY 12 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JULY 18TH , 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 30.01.2013 , PASSED BY THE L EARNED CIT(A), FOR TH E ASSESSMENT YEAR 20 09 - 10 , ON THE FOLLOWING GROUNDS : - 1 . ON THE FACTS AND CIRCUMSTANCE OF THE CASE AND IN LAW, THE LD. CIT(A) - I, SURAT HAS E R RED IN DELETING THE ADDITION MADE OF RS.9,81,868/ - WITHOUT APPRECIATING THE FACT THAT THE ASSESS E E D ID NOT MAINT AIN PROPER VOUCHERS AND FAILED TO SUBSTANTIATE ITS CLAIM THAT MAJORITY OF EXPENSES ARE DIRECT, WITH SUPPORTING EVIDENCE OR ANY DETAILS. 2 . O N THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASS ES SING OFFICER. 3. IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE CIT(A) MAY BE SET - ASIDE AND THAT OF ASSESSING OFFICER MAY BE RESTORED TO THE ABOVE EXTENT. I T A NO . 991 /AHD/201 3 ASSESSMENT YEAR: 20 09 - 10 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NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3 . IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF JULY , 2016 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) PBN/* DATED: THE 18 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, AHMEDA BAD