Income Tax Appellate Tribunal - Ahmedabad
The Ito, Ward-1(2),, Ahmedabad vs M/S. Anand Trade Movers (Guj.) Pvt. ... on 4 January, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "C" BENCH AHMEDABAD
BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER
AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER
ITA No. 2344/Ahd/2015
(Assessment Year: 2010-11)
D.C.I.T., Circle - 1(1)(1),
Ahmedabad Appellant
Vs.
M/s. Anand Trade Movers (Guj.) Pvt. Ltd.,
C/41, Takshashila Towers, Nr.
Nalanda Shopping Complex,
Vastrapur, Ahmedabad - 380015 Respondent
PAN: AAGCA0231Q
राज व क ओर से/By Revenue : Shri Prasoon Kabra, Sr. D.R
आवेदक क ओर से/By Assessee : Shri G. M. Thakor, Adv.
सन
ु वाई क तार ख/Date of Hearing : 02.01.2018
घोषणा क तार ख/Date of
Pronouncement : 04.01.2018
ORDER
PER S. S. GODARA, JUDICIAL MEMBER
This Revenue's appeal for assessment year 2010-11 arises against the CIT(A)-1, Ahmedabad's order dated 26.05.2015 in case no. CIT(A)-VI/ITO, Ward-1(2)/100/2013-14 Now - 44/CIT(A)-1, in proceedings u/s.143(3) of the Income Tax Act, 1961; in short "the Act".
2. We notice at the outset that the Revenue's above sole substantive ground challenges the CIT(A)'s order inter alia deleting the addition of Rs.13,92,946/- made u/s. 14A of the Act involves tax effect less than Rs.10lacs held to be the ITA No. 2344/Ahd/15 [DCIT vs. M/s. Anand Trade Movers (Guj.) Pvt. Ltd.] A.Y. 2010-11 -2- prescribed limit as per CBDT's circular no. 21/2015 dated 10.12.2015 clearly envisaging therein that department's pending appeals before the tribunal/high courts are to be withdrawn/not pressed as per the above stated circular. The same has been declared to be having retrospective effect in other words. We take into consideration the above stated Board's circular and dismiss the instant appeal accordingly.
3. The Revenue's appeal is dismissed as having low tax effect.
[Pronounced in the open Court on this the 4th day of January, 2018.] (AMARJIT SINGH) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 04/01/2018 True Copy S.K.SINHA आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं धत आयकर आयु!त / Concerned CIT
4. आयकर आय! ु त- अपील / CIT (A)
5. )वभागीय ,-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड3 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद ।
ITA No. 2344/Ahd/15 [DCIT vs. M/s. Anand Trade Movers (Guj.) Pvt. Ltd.]A.Y. 2010-11 -3-
1.Date of dictation Direct on computer on 02.01.2018 as per Low Tax Effect format
2.Date on which the typed draft is placed before the Other Member 02.01.2018
3.Date on which the approved draft comes to the Sr.P.S./P.S. 04.01.2018
4.Date on which the fair order is placed before the Dictating Member for pronouncement 04.01.2018
5.Date on which the fair order comes back to the Sr.P.S./P.S 04.01.2018
6.Date on which the file goes to the Bench Clerk 04.01.2018
7.Date on which the file goes to the Head Clerk.............
8.The date on which the file goes to the Asstt. Registrar for signature on the order........................
9.Date of Despatch of the Order.........