The DCIT, Central Circle-1, Baroda V. Smt. Shashiben Rajendra Makhijani, Godhra

ITSSA 251/AHD/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3703 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 25-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VASUNDHARA UPMANYU
• Assessee Lawyers: S N SOPARKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER) IT(SS)A. NOS: 251 TO 253/AHD/2016 & C.O. NOS. 167 TO 169/AHD/2016 (ASSESSMENT YEARS: 2006-07 TO 2008-09) DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, BARODA SMT. SHASHIBEN RAJENDRA MAKHIJANI 7,8,9, VARDHMAN SOCIETY, NR. SHUKLA SOCIETY, POLICE CHOWKI NO. 8, PRABHA ROAD, GODHRA-389001 V/S V/S SMT. SHASHIBEN RAJENDRA MAKHIJANI 7,8,9, VARDHMAN SOCIETY, NR. SHUKLA SOCIETY, POLICE CHOWKI NO. 8, PRABHA ROAD, GODHRA- 389001 DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, BARODA (APPELLANT) (RESPONDENT) PAN: ACLPM1245Q APPELLANT BY: SMT. VASUNDHARA UPMANYU, CIT/DR RESPONDENT BY: SHRI S. N. SOPARKAR & PARIN SHAH, AR ( )/ ORDER DATE OF HEARING : 25 -04-201 8 DATE OF PRONOUNCEMENT : 25 -04-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER IT(SS)A NOS. 251 TO 253/AHD/2016 & C.O. NOS. 1 67 TO 169/AHD/2016 . A.YS. 2006-0 7 TO 2008-09 2 1. IT(SS)A NOS. 251 TO 253/AHD/2016 & C.O. NOS. 167 TO 169/AHD/2016 ARE APPEALS BY THE REVENUE AND CROSS OBJECTIONS BY THE ASSESSEE PREFERRED AGAINST THE VERY SAME ORDER OF THE LD. CIT(A)-12, AHMEDABAD DATED 23.05.2016 PERTAINING TO A.YS. 2006-07 TO 2008-09. 2. ALL THE APPEALS BY THE REVENUE HAVE TO BE DISMISSED IN THE LIGHT OF CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 BY WHICH T HE BOARD HAS DIRECTED THE REVENUE NOT TO PREFER APPEAL BEFORE THE TRIBUNAL WH ERE THE TAX EFFECT IS LESS THAN RS. 10 LAKHS. 3. SINCE THE APPEALS OF THE REVENUE HAS BEEN DISMISSED FOR WANT OF TAX EFFECT, THE CROSS OBJECTIONS BY THE ASSESSEE BECOMES OTIOSE. ORDER PRONOUNCED IN OPEN COURT ON 25 - 04- 20 18 SD/- SD/- (MS. MADHUMITA ROY) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 25 /04/2018 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