ACIT, Circle-1(2), Bhubaneswar, Bhubaneswar V. Debabrata Behera, Keonjhar

ITSSA 145/CTK/2013

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 8277 (ITAT-CUTTACK)
• Duration Of Justice: 4 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 03-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 02-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 2

Judgement Text

1 IT (S S ) A NO S.70 & 145 /CTK/201 3 ASSESSMENT YEAR S : 20 07 - 08 & 2008 - 09 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER IT (S S ) A NO S.70 & 145 /CTK/201 3 ASSESSMENT YEAR S : 20 07 - 08 & 2008 - 09 DCIT, CIRCLE - 1(2), BHUBANESWAR. VS. DEBABRATA BEHERA, LANE - 8, BALDEO JEW COLONY, KEONJHAR. PAN/GIR NO. AAZPB 2915 (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SUBHENDU DUTTA , DR DATE OF HEARING : 03 / 10 / 201 8 DATE OF PRONOUNCEMENT : 03 / 10 / 201 8 O R D E R PER N.S.SAINI, AM TH ESE ARE APPEAL S FILED BY THE REVENUE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 1, BHUBANESWAR DATED 25.3.2013 AD 30.9.2013 FOR THE ASSESSMENT YEAR 2007 - 08 AND 2008 - 09, RESPECTIVELY. 2. THE INCOME TAX OFFICER (JUDL & TECH), OFFICE OF THE PR. COMMISSIONER OF INCOME TAX - 1, BHUBANESWAR VIDE ITS LETTER NO.PR. CCIT/BBSR/TECH/JUDL/2018 - 19/13907 DATED 28 TH SEPTEMBER, 2018 HAS SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE APPEALS FILED BEFORE THE TRIBUNAL AS THE TAX EFFECT IS BELOW THE LIMIT OF RS.20 LAKHS PRESCRIBED BY THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.7.2018 FOR FILING APPEAL BEFORE THE TRIBUNAL. IT IS SUBMITTED THAT THE TAX EFFECT IN BOTH THE APPEALS IS AS UNDER: 2 IT (S S ) A NO S.70 & 145 /CTK/201 3 ASSESSMENT YEAR S : 20 07 - 08 & 2008 - 09 ASST. YEAR TAX EFFECT INVOLVED 2007 - 2008 RS.7,94,165/ - 2008 - 2009 RS.14,95,000/ - 3. IN VIEW OF ABOVE, WE DISMISS THE APPEALS OF THE REVENUE AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON 03 / 10 /201 8 . SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 3 / 10 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : DCIT, CIRCLE - 1(2), BHUBANESWAR. 2. THE RESPONDENT. DEBABRATA BEHERA, LANE - 8, BALDEO JEW COLONY, KEONJHAR. 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//