ITO, WARD-2(3), CUTTACK vs. SRI MANOJ KUMAR DHANUKA, CUTTACK

PDF · subscribers
ITA 374/CTK/2018Status: DisposedITAT Cuttack05 February 2019AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was based on the Revenue's counsel conceding that the tax effect was below the prescribed monetary limit and seeking withdrawal of the appeal.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2009-2010. The tax effect in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn due to the low tax effect, in line with CBDT circulars and Section 268A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

For Respondent: Shri Subhendu Dutta, DR
Hearing: 05/02

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER

ITA No.374/CTK/2018 Assessment Year : 2009-2010

ITO, Ward 2(3) Cuttack. Vs. Sri Manoj Kumar Dhanuka, Prop. M/s. Jagannath Distributors, Jhunjhunwala, Complex, Buxi Bazar, Cuttack PAN/GIR No.AECPD 0593 H (Appellant) .. ( Respondent)

Assessee by : None Revenue by : Shri Subhendu Dutta, DR

Date of Hearing : 05/02/ 2019 Date of Pronouncement : 05 /02/ 2019

O R D E R This is an appeal filed by the Revenue against the order of

the Commissioner of Income Tax(Appeals)- Cuttack, dated

30.7.2018 for the assessment year 2009-2010.

2.

None appeared on behalf of the respondent-assessee when

the matter was called for hearing.

3 Ld. D.R. appearing for the revenue conceded that tax effect

in this appeal is Rs.6,92,646/- which is less than the monetary

limit prescribed by the Board vide Circular No.03./2018 dated

P a g e 1 | 2

11.7.2018 and sought for withdrawal of the appeal filed by the

revenue before the Tribunal.

4.

Keeping in view the CBDT Circular No. 3 of 2018 dated

11.07.2018 and also the provisions of Section 268A of Income Tax

Act, 1961 and in view of the statement at Bar by ld D.R. for

withdrawal of the appeal, I dismiss the appeal of the revenue as

withdrawn.

5.

In the result, appeal of the revenue is dismissed.

Order pronounced on 05 /02/2019. Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 05/02/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : ITO Ward 2(3), Cuttack

2.

The Respondent. Sri Manoj Kumar Dhanukum,a Prop. M/s. Jagannath Distributiros, Jhunjhunwala Complex, Buxibazar, Cuttack 3. The CIT(A)- Cuttack 4. Pr.CIT- Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary, ITAT, Cuttack

P a g e 2 | 2

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →