The ACIT, Central Circle-2, Baroda V. Shri Amit Gopal Jalan, Baroda

ITSSA 359/AHD/2012

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1651 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 14-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 30-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) IT(SS)A. NOS: 359 & 360/AHD/2012 ITA NO. 1648/AHD/2012 (ASSESSMENT YEARS: 2007-08 TO 2009-10) ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, BARODA V/S SHRI AMIT GOPAL JALAN, 7, SANDALWOOD SOCIETY, RACE COURSE, BARODA (APPELLANT) (RESPONDENT) PAN: ABPPJ 3700Q APPELLANT BY : SHRI DINESH SINGH, SR. D.R . RESPONDENT BY : NONE ( )/ ORDER DATE OF HEARING : 10 -03-201 6 DATE OF PRONOUNCEMENT : 10 -03-2016 PER BENCH 1. IT(SS)A NOS. 359, 360/AHD/2012 AND ITA NO. 1648/AHD /2012 ARE THREE APPEALS BY THE REVENUE PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)-IV, AHMEDABAD DATED 01.05.2012 FOR ASSESSMEN T YEARS 2007- 08, 2008-09 & 2009-10. IT(SS)A NOS. 359, 360/AHD/12 & ITA NO. 16 48/AHD/12 A.YS. 2007-0 8 TO 2009-2010 . 2 2. ALL THESE APPEALS WERE HEARD TOGETHER AND ARE DISPO SED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE, AS THE FI RST APPELLATE AUTHORITY HAS ALSO DISPOSED OF THESE APPEALS BY A C ONSOLIDATED ORDER. 3. A PERUSAL OF THE GROUNDS OF APPEAL TAKEN BY THE REV ENUE IN THESE YEARS SHOW THAT IN A.Y. 2007-08, THE REVENUE IS AGGRIEVED BY THE DELETION OF THE ADDITION OF RS. 1,82,924/- IN A.Y 2008-09 BY TH E DELETION OF THE ADDITION OF RS. 4,09,521/- AND IN A.Y. 2009-10 BY T HE DELETION OF THE ADDITION OF RS. 30,22,419/-. 4. IT CAN BE SEEN FROM THE ABOVE GRIEVANCES, THE TAX E FFECT IS LESS THAN RS. 10 LAKHS AND, THEREFORE, ALL THESE APPEALS DESE RVES TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015. THE IMPUGNED APPEALS ARE ACCORDINGLY DISMISSED. 5. NEEDLESS TO MENTION THAT IF THE REVENUE FEELS THAT THE ISSUES ARE NOT COVERED BY THE AFOREMENTIONED CBDT CIRCULAR, IT MAY COME BEFORE THE TRIBUNAL AS PER THE PROVISIONS OF LAW. ORDER PRONOUNCED IN OPEN COURT ON 10 - 03 - 2 016 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED.