The ITO, Ward-3(3)(11), Ahmedabad V. Shri Purshottam Prabhudas Patel, Ahmedabad

MA 112/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5164 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 15-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA
• Keywords: Tax effect
• Section: 10

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD . . , , BEFORE SHRI N K BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISC. APPLICATION NO. 112/AHD/2016 ( / ASSESSMENT YEAR : 2006-07) THE INCOME-TAX OFFICER WARD-3(3)(11), AHMEDABAD / VS. SHRI PURSHOTTAM PRABHUDAS PATEL 54, RACHNA SOCIETY NR. JODHPUR 4 RASTA SATELLITE ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AGXPP 1574 B ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI JAMES KURIAN, SR.D.R. / RESPONDENT BY : SHRI P.M. MEHTA, A.R. / DATE OF HEARING 06/01/2017 / DATE OF PRONOUNCEMENT 09/01/2017 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS MISC. APPLICATION NO. 112/AHD/2016 ARISING OUT OF ITA NO. 2495, 2496 & 2502/AHD/2012 DATED 01/03/2016 FILED BY THE REVENUE FOR THE ASSESSMENT YEAR 2006-07. 2. THE HONBLE ITAT HAS DISPOSED OFF THE ORDERS DUE TO THE BELOW THE SPECIFIED TAX LIMITS IN PARA 3 OF THE BOARDS CIRCULAR NO. 21/2015 DATED MISC. APPLICATION NO.112/AHD/2016 ACIT VS.PURSHOTTAM P. PATEL ASST.YEAR 2006-07 - 2 - 10/12/2015 IN ALL THE 251 APPEALS, WHEREIN ASSESSEES CASE IS LISTED AT SR.NO.86. 3. THE DEPARTMENT CONTENTION IS THAT THE HONBLE ITAT HAS GROSSLY ERRED IN LAW AND ON FACTS IN HOLDING THAT THE EFFECT IS BELOW THE PRESCRIBED LIMIT AS PARA. NO.3 OF THE BOARDS CIRCULAR NO.21/2015 DATED 10/12/2015. IN FACTS THE TAX EFFECT INVOLVES IS OF RS.10,08,025/-, PRESCRIBED LIMITS AS PER ABOVE CITED CIRCULAR AND DEPARTMENT PRAYED THAT THE HONBLE ITAT MAY RECALL THE RECORDS AND DISPOSED OFF THE REVENUE APPEAL IN ITA NO.2495, 2496 & 2502/AHD/2012 DATED 01/03/2016. 4. WE HAVE HEARD, THE LD. DR AND LD. AR HAS FILED THE DETAIL OF STATEMENT OF TAX AND TOTAL TAX EFFECT ON ADDITION WAS RS.8,31,108/-. 5. SINCE, THE TAX EFFECT IS LESS THAN 10 LACS SO THIS MISC. APPLICATION DOES NOT IN MAINTAINABLE. 6. IN THE RESULT, MISC. APPLICATION OF THE REVENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09/01/2017 SD/- SD/- ( N K BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 09/01/2017 MISC. APPLICATION NO.112/AHD/2016 ACIT VS.PURSHOTTAM P. PATEL ASST.YEAR 2006-07 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-3, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY