Income Tax Appellate Tribunal - Ahmedabad
The Acit, Circle-2(1),, Baroda vs Shri Dharmendrasinh Vaghela,, Baroda on 31 July, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "A" BENCH
(BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
& SHRI S. S. GODARA, JUDICIAL MEMBER)
ITA. No: 2298/AHD/2014
(Assessment Year: 2009-10)
ACIT, Circle-2(1), Baroda V/S Shri Dharmendarasinh
Vaghela, Prop. Of
Narendra Roadlines, No-1,
Gokulnagar, Nandesari,
Baroda-391340
(Appellant) (Respondent)
PAN: AAHPV2633D
Appellant by : Shri K. Madhusudan, Sr. D.R.
Respondent by : Shri Mukund Bakshi, A.R.
(आदे श)/ORDER
Date of hearing : 28 -07-2017
Date of Pronouncement : 31 -07-2017
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
1. With this appeal, the Revenue has challenged the correctness of the order of the CIT(A)-II, Baroda dated 24.04.2014 pertaining to A.Y. 2009-10.
2 ITA No. 2298/Ahd/2014. A.Y. 2009-10
2. The only grievance of the revenue relates to the deletion of the disallowance of Rs. 14,29,790/-.
3. The grievance of the revenue itself shows that the tax effect on the impugned disallowance is less than Rs. 10 lakhs and, therefore, this appeal by the revenue has to be dismissed in the light of the CBDT Circular No. 21 of 2015 dated 10.12.2015 by which the board has directed the revenue not to prefer appeal before the Tribunal whether the tax effect is less than Rs. 10 lakhs.
4. In the light of the aforementioned Circular CBDT, the appeal filed by the Revenue is dismissed.
Order pronounced in Open Court on 31- 07- 2017
Sd/- Sd/-
(S. S. GODARA) (N. K. BILLAIYA)
JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER
Ahmedabad: Dated 31/07/2017
Rajesh
Copy of the Order forwarded to:-
1. The Appellant.
2. The Respondent.
3. The CIT (Appeals) -
4. The CIT concerned.
5. The DR., ITAT, Ahmedabad.
6. Guard File.
By ORDER Deputy/Asstt.Registrar ITAT,Ahmedabad