Income Tax Appellate Tribunal - Ahmedabad
Dy.Cit.,Navsari Circle,, Navsari vs Lowdown Marble & Granite Mines ... on 9 December, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "B" BENCH AHMEDABAD
BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER,
AND SHRI S. S. GODARA, JUDICIAL MEMBER.
ITA Nos. 1498, 1499 & 1500/Ahd/2011
(Assessment Years: 2002-03, 2003-04 & 2004-05)
Dy. Commissioner of Income Tax,
Navsari Circle, Navsari Appellant
Vs.
M/s. Lowdown Marble & Granite
Mines Pvt. Ltd., At Boriach, Post
Astagam, Tal & Dist. Navsari Respondent
PAN: AAACL7203M
राज व क ओर से /By Revenue : Shri James Kurian, Sr. D.R.
आवेदक क ओर से/By Assessee : Shri Sakar Sharma, A.R.
सन
ु वाई क तार ख/Date of Hearing : 08.12.2016
घोषणा क तार ख/Date of
Pronouncement : 09.12.2016
ORDER
PER S. S. GODARA, JUDICIAL MEMBER
These three Revenue's appeals for assessment years 2002-03, 2003-04 & 2004-05, arise from the CIT(A)-Valsad's common order dated 25.02.2010; passed in case nos. CIT(A)/VLS/481/09-10, CIT(A)/VLS/339/10-11 & CIT(A)/VLS/340/10-11; respectively, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act".
ITA Nos. 1498, 1499 & 1500/Ahd/2011 (DCIT vs. M/s. Lowdown Marble & Granite Mines Pvt. Ltd.) A.Ys. 2002-03, 2003-04 & 2004-05 -2-
2. A perusal of the case files reveals that Revenue's sole substantive ground each pleaded in all three appeals seeks to challenge the CIT(A)'s order deleting disallowances/additions of Rs.16,28,332/- (rent and hire charges) in first assessment year, Rs.21,79,720/- & Rs.22,31,175/- (in the nature of bogus expenses) in latter assessment years. There is no dispute that the net tax effect in all these appeals is less than Rs.10 lacs. We find that the Central Board of Direct Taxes; hereafter the 'Board' has issued circular no.21/2015 dated 10.12.2015 clearly envisaging therein that department's pending appeals before the tribunal involving tax effect less than the above limit are to be withdrawn/not pressed. The same has been declared to be having retrospective effect in other words. We take into consideration the above stated circular and dismiss these three appeals.
3. These Revenue's three appeals are dismissed as having low tax effect.
[Pronounced in the open Court on this the 09th day of December, 2016.] Sd/- Sd/-
(PRAMOD KUMAR) (S. S. GODARA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad: Dated 09/12/2016
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 आयु!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 ।