ACIT, Patna V. M/s Arpit Hotel, Patna

ITSSA 74/PAT/2013

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3301 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2017
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 15-07-2013
• Court: TRIBUNAL
• Department Lawyers: T VARKEY JUDIC IA L M EMBER
• Assessee Lawyers: ARCHANA SINHA SR S C SH
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH:P ATNA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(SS)A NO. 74/PAT/2013 ASSESSMENT YEAR:2010-11 ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, PATNA. / V/S . M/S. ARPIT HOTEL, GORIA TOLI STATION ROAD, PATNA. PAN: AAGFM2927C /APPELLANT .. /RESPONDENT BY APPELLANT SMT. ARCHANA SINHA, SR. S.C BY RESPONDENT SHRI SHIKESH JHA, ADVOCATE /DATE OF HEARING 05-04-2017 /DATE OF PRONOUNCEMENT 05-04-2017 /O R D E R PER BENCH: THIS APPEAL FILED BY THE REVENUE IS ARISING OUT OF ORDER OF COMMISSIONER OF INCOME- TAX-1, PATNA DATED 26-04-2013 FOR AY 2010-11. 2. AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN THIS CASE FILED BY THE REVENUE IS BELOW THE LIMIT OF RS. 10,00,000/- FIXED BY THE CBDT VIDE CIRCULAR NO.21 OF 2015, DATED 10.12.2015, FOR NOT FILING APPEALS BEFORE THE TRIBU NAL. THERE ARE CERTAIN EXCEPTIONS CARVED OUT IN THE SAID CIRCULAR BUT LD. DR COULD NOT POINT OUT THAT THIS APPEAL FALLS UNDER ANY OF THE EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. IN THESE CIRCUMSTANCES, THIS APPEAL FILED BY THE REVENUE STANDS DISMISSED IN LIMINE ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, WE OBSERVE T HAT IN CASE THE DEPARTMENT IS OF THE OPINION THAT IT IS NOT HIT BY THE CBDT CIRCULAR (SUPRA), THEN IT IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION BE FORE THE TRIBUNAL FOR RECALL OF THIS ORDER IN ACCORDANCE TO LAW. 3. IN THE RESULT, THE APPEAL OF REVENUE STANDS DISM ISSED. ORDER IS PRONOUNCED IN OPEN COURT. SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 5TH APR IL, 2017 JD. SR. PS 2 IT(SS)A NO. 74/PAT/2013 ARPIT HOTEL, AY 2010-11 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. ! $$ , / DR, ITAT, PATNA 6. & / GUARD FILE. BY ORD ER/ , ASSISTANT REGI STRAR, ITAT, PATNA,