ITO, WARD-2(1), CUTTACK vs M/S. AGARWAL TRANSPORT CORPORATION, CUTTACK

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM

For Respondent: Shri Subhendu Dutta, DR, Shri S.N.Sahu, Advocate

Hearing: 05/11/2019Pronounced: 06/11/2019

per the amendment carried out by the CBDT in Circular No.17/2019,

dated 8th August, 2019, or any of the conditions etc. as available in the

amended para 10 of Circular No.3/2018, dated 20th August, 2018.

Accordingly, the appeal of the Revenue deserves to be dismissed.

7 ITA No.204/CTK/2019 11. In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open court on 06/11/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 06/11/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. ITO, Ward-2(1), Cuttack प्रत्यथी / The Respondent- 2. M/s Agarwal Transport Corporation, Mangalabag, Cuttack आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, 5. Cuttack गार्ा पाईऱ / Guard file. 6. सत्यावऩत प्रनत //True Copy// आदेशािुसार/ BY ORDER,

(Senior Private Secretary) ITAT Cuttack Bench, Cuttack

ITO, WARD-2(1), CUTTACK vs. M/S. AGARWAL TRANSPORT CORPORATION, CUTTACK