The ACIT, Central Circle-1, Surat V. Shri Jitendra H.Modi, Surat

ITSSA 358/AHD/2012

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2294 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 06-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M G PATEL HEARING CONCLUDED ON
• Keywords: Tax effect
• Section: 143(3); 153A

Judgement Text

IT(SS) A NOS.356, 357, 358 & 388 / AHD/201 2 ASSESSMENT YEARS: 2005 - 06, 2006 - 07 , 2008 - 09 & 2009 - 10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] IT(SS)A NOS.356, 357 & 358 /AHD/201 2 ASSESSMENT YEAR S: 2005 - 06, 2006 - 07 & 20 0 8 - 09 DEPUTY COMMISSIONER OF INCOME TAX, ..... ............APP ELLANT CENTRAL CIRCLE 1, SURAT. VS JITENDRA H. MODI, .. ...........RESPONDENT 7, VATS ALYA, NR. SUDAMA HOTEL, TADWADI, RANDER ROAD, SURAT 395 005. [A AYPM 0990 K ] IT(SS)A NO.388 /AHD/201 2 ASSESSMENT YEAR: 2009 - 10 JITENDRA H. MODI, .. ...... . .... .... APPELLANT 7, VATSALYA, NR. SUDAMA HOTEL, TADWADI, RANDER ROAD, SURAT 395 005. [A AYPM 0990 K ] VS. DEPUTY COMMISSIONER OF INCOME TAX, ...... ............ RESPONDENT CENTRAL CIRCLE 1, SURAT. APPEARANCES BY SANJAY AGRAWAL, FOR THE REVEN UE M.G. PATEL, FOR THE ASSESSEE HEARING CONCLUDED ON: 0 6 /0 9 / 20 16 ORDER PRONOUNCED ON : 07 /0 9 / 20 16 O R D E R PER PRAMOD KUMAR , AM: IT(SS) A NOS.356, 357, 358 & 388 / AHD/201 2 ASSESSMENT YEARS: 2005 - 06, 2006 - 07 , 2008 - 09 & 2009 - 10 PAGE 2 OF 3 TH ESE ARE APPEAL S FILED BY THE ASSESSING OFFICER AND THE ASSESSEE. THE ASSESSING OFFICER HAS FILED THREE A PP E ALS I.E. IT(S S ) A NOS.356, 357 & 358/AHD/2012 IN ASSESSMENT YEARS 2005 - 06, 2006 - 07 & 2008 - 09 AND THE ASSESSEE HAS FILED ONE APPEAL I.E. IT(SS)A NO.388/AHD/2012 IN ASSESSMENT YEAR 2009 - 10. ALL THESE CASES ARISE AGAINST FOUR SEPARATE ORDERS OF THE LEARNE D CIT(A), AHMEDABAD , IN PROCEEDINGS UNDER SECTION 143(3) READ WITH SECTION 153A OF THE INCOME TAX ACT, 1961. 2. AS REGARDS THE THREE APPEALS FILED BY THE ASSESSING OFFICER, W E HAVE NOTICED THAT THE TAX EFFECT INVOLVED IN TH ESE APPEAL S IS LESS THAN RS.10,0 0,000/ - . 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 TH ESE APPEAL S ARE LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN THE SE APPEAL S IS LESS THAN RS.10,00,000/ - . 3. IN THE RESULT, ALL THE SE THREE APPEAL S FILED BY THE ASSESSING OFFICER ARE DISMISSED. 4. AS FOR THE APPEAL FILED BY THE ASSESSEE I.E. IT(SS)A NO.388/AHD/2012 FOR THE ASSESSMENT YEAR 2009 - 10, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE DOES NOT WISH TO PRESS THE GROUND RAISED IN THE APPEAL. THE APPEAL FILED BY THE ASSESSEE IS, THEREFORE, DISMISSED AS NOT PRESSED. 5. IN THE RESULT, APPEALS FILED BY THE ASSESSING OFFICER AS ALSO BY THE ASSESSEE ARE DISMISSED . PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF SEPTEMBER, 2016. SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 7 TH DAY OF SEPTEMBER , 2016 . IT(SS) A NOS.356, 357, 358 & 388 / AHD/201 2 ASSESSMENT YEARS: 2005 - 06, 2006 - 07 , 2008 - 09 & 2009 - 10 PAGE 3 OF 3 C OPIES 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, AHMEDABAD