ACIT,, VAPI vs. SHRI ASHUTOSH CHANDRAKANT PATEL,, DADRA & NAGAR HAVELI

आदेश /ORDER PERC.M.GARG, JUDICIAL MEMBER: This appeal of the Revenue and Cross Objection of the assessee have been filed against the order of Commissioner of Income Tax (Appeals),

2 ITA No.832/AHD./2015/SRT & C.O No. 77/AHD/2015/SRT (A.Y: 2008-09) ShriAshutoshChandrakant Patel Valsad(‘CIT(A)’ for short) dated 09.01.2015 for the assessment year (AY) 2008-09 passed in the first Appeal No. CIT(A)/VLS/271/10-11.

Revenue’s appeal in ITA No.832/AHD/2015/SRT: 2. At the time of hearing the ld. counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is less than the monetary limit of Rs. 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No.21/2015, dated 10.12.2015. The ld. DR fairly conceded the submissions made by the ld. counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than Rs. 10,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.

Assessee’s Cross Objection in C.O No. 77/AHD/2015/SRT: 3. The ld. counsel for the assessee submitted that the assessee does not want to press the cross objection, therefore, the same is dismissed as not pressed.

3 ITA No.832/AHD./2015/SRT & C.O No. 77/AHD/2015/SRT (A.Y: 2008-09) ShriAshutoshChandrakant Patel Sd/- Sd/- (ओपीमीना) (सीएमगग�) (O.P.MEENA), (C.M.GARG) लेखासद�/ACCOUNTANT �ाियकसद�/JUDICIAL MEMBER MEMBER सूरत/Surat; �दनांक Dated : 13thMarch, 2018 EDN

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; आयकरआयु�त(अपील) / The CIT; 3. 4. �वभागीय��त�न�ध,आयकरअपील�यअ�धकरण,पुणे/ DR, ITAT,Surat; 5 गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त//True Copy// सहायकप�जीकर / Assistant Registrar आयकर अपील�य अ�धकरण,सूरत / ITAT, Surat