Income Tax Appellate Tribunal - Ahmedabad
Dy.Cit, Circle-8,, Ahmedabad vs Sheetal Kaushik Majithia,, Ahmedabad on 2 March, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "D" BENCH
(BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
& SHRI MAHAVIR PRASAD, JUDICIAL MEMBER)
ITA. No: 2925/AHD/2013
(Assessment Year: 2010-11)
Dy. Commissioner of V/S Smt. Sheetal Kaushik
Income Tax, Circle-8, Majithia, C/o. Urmin
Ahmedabad Products Pvt. Ltd. Urmin
House, Beside HOF, Nr.
Sindhu Bhavan, S.G.
Highway, Ahmedabad
(Appellant) (Respondent)
PAN: ACLPM5691A
Appellant by : Shri Ashish Pophare, Sr. D.R.
Respondent by : Shri Aseem Thakkar, A.R.
(आदे श)/ORDER
Date of hearing : 28 -02-2017
Date of Pronouncement : 02-03-2017
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:
1. This appeal by the Revenue is preferred against the order of the Ld. CIT(A)- XIV, Ahmedabad dated 10.09.2013 pertaining to A.Y. 2010-11.
2 ITA No. 2925/Ahd/2013. A.Y. 2010-11
2. The only grievance of the revenue is that the ld. CIT(A) erred in deleting the addition of Rs. 10,98,301/- made on account of interest u/s. 57(iii) of the Act.
3. A perusal of the aforementioned grievance of the revenue clearly shows that the tax effect involved in the impugned appeal is less than Rs. 10 lacs.
4. This appeal by the revenue has to be dismissed in the light of the CBDT Circular No. 21 of 2015 dated 10.12.2015. Accordingly, the appeal of the Revenue is dismissed.
Order pronounced in Open Court on 02 - 03- 2017
Sd/- Sd/-
(MAHAVIR PRASAD) (N. K. BILLAIYA)
JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER
Ahmedabad: Dated 02 /03/2017 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