Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, RANCHI ‘SMC’ BENCH, RANCHI
Before: Sri J. Sudhakar Reddy
IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘SMC’ BENCH, RANCHI
(Before Sri J. Sudhakar Reddy, Accountant Member)
I.T.A. No. 123/Ran/2017 Assessment Year: 2013-14
Income Tax Officer…………………..……………………………………………….…………..Appellant Ward No. 1(2) Jamshedpur M/s. Visakha Roadways..……………………………………………………………………Respondent Opp. Bharat Petroleum, NH 33, Baliguma, Jamshedpur. [PAN : AAEFV 6851 A]
Appearances by: Shri Sanjay Malik, Jr. DR appearing on behalf of the Revenue. None appearing on behalf of the Assessee.
Date of concluding the hearing : February 27, 2018 Date of pronouncing the order : February 27 , 2018 ORDER Per J. Sudhakar Reddy, AM :-
This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals) Hazaribag, (hereinafter the ‘Ld. CIT(A)’), dt. 30/03/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2013-14.
This appeal of the Revenue is to be dismissed as not maintainable in view of the CBDT Circular No. 21/2015, dated 10th December, 2015, as the tax effect is admittedly below Rs. 10 Lakhs.
In the result, the appeal of the Revenue is dismissed.
Ranchi, the 27th day of February, 2018.
Sd/- [J. Sudhakar Reddy] Accountant Member
Dated : 27 .02.2018 Biswajit, Sr. PS
2 I.T.A. No. 123/Ran/2017 Assessment Year: 2013-14 M/s. Visakha Roadways
Copy of the order forwarded to: 1. M/s. Visakha Roadways, Opp. Bharat Petroleum, NH 33, Baliguma, Jamshedpur.
ITO, Ward 1(2), Jamshedpur.
CIT(A)-
CIT- , 5. CIT(DR), Ranchi Benches, Ranchi.