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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD
By way of this appeal, the Assessing Officer has challenged correctness of the
order dated 11.11.2013, passed by the learned CIT(A)-VI, Ahmedabad for the
assessment year 2007-08, on the following grounds :-
“(1) The CIT(A) has erred in law and on facts by deleting the addition to the value of Fringe Benefit amounting to Rs.28.69 lacs by way of advertisement, car maintenance and travelling expenses.
(2) The CIT(A) has not appreciated the fact that expenditure incurred on advertisement, sales promotion and sales coupon has an element of Fringe Benefit to employees which is covered by the deeming provision of section 115WB(2)(D).
On the facts and in the circumstances of the case and in law, the CIT(A) ought to have upheld the order of the Assessing Officer to the extent mentioned above since the assessee has failed to disclose his true income/book profit”
ITA No.287/Ahd/2014 Assessment Year: 2007-08 Page 2 of 2
I have noticed that the tax effect involved in this appeal is less than
Rs.10,00,000/-. In view of this undisputed fact and in the light of CBDT Circular No.21/2015 dated 10th December, 2015, I am of the considered view that this appeal is
liable to be dismissed as withdrawn for the simple reason that tax effect involved in this
appeal is less than Rs.10,00,000/-. In the result, appeal is dismissed. Pronounced in the open Court on this 29th day 3. of January, 2018. Sd/- Pramod Kumar (Accountant Member) Dated: Ahmedabad, the 29th day of January, 2018.
PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order
Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad