What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal based on a CBDT circular regarding the tax effect. Consequently, the appeal filed by the Revenue was dismissed.

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2011-12. The Department subsequently moved an application to withdraw the appeal.

What were the issues?

The primary issue was whether the Revenue's appeal should be withdrawn due to low tax effect as per CBDT circular.

ITO vs Smt. Jayashriben Amrishbhai… | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED

For Appellant: Shri Lalit P. Jain, Sr. D.R

PER MAHAVIR PRASAD, JUDICIAL MEMBER

This appeal by the Revenue is directed against the order of the Ld. CIT(A)-5, Ahmedabad dated 10.01.2018 pertaining to A.Y. 2011-12.

ITA No. 795/Ahd/2018 2 . A.Y. 2011-12 2. At the outset, Department has moved an application for withdrawal of appeal on account of CBDT Circular No. 3 of 2018 wherein the total tax effect is less than prescribed limit. Therefore, the same is dismissed as per withdrawal application filed by the Revenue.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in Open Court on 30 - 11- 2018

Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 30 /11/2018 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

ITO,WARD-5(2)(1), AHMEDABAD vs. SMT. JAYASHRIBEN AMRISHBHAI JAGARIA, AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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