THE ACIT, CIRCLE-9, SURAT vs. M/S. AIRWIDE EXPRESS CARGO, SURAT

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ITA 2762/AHD/2014Status: DisposedITAT Surat01 January 2018AY 2006-072 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeal was not maintainable due to a tax effect below the prescribed monetary limit. The Department's representative agreed with this assessment.

What were the facts?

The Assessing Officer filed an appeal against the order of the Commissioner of Income Tax (Appeals). The appeal was filed for Assessment Year 2006-07.

What were the issues?

The primary issue was the maintainability of the appeal based on the tax effect threshold set by departmental instructions.

AI-generated summary — verify with the full judgment below

S) ITA No.2762 of 2014 1 M/s. Airwide Express Cargo IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH_SURAT BEFORE SHRI C M_GARG_JUDICIAL MEMBER And SHRI QPMEENA_ACCOUNTANT MEMBER ITA No 2762/Ahd/2014 for AY: 2006-07 The Asst. Commissioner of Income-tax, Circle-9, Surat-395001 Appellant M/s. Airwide Express Cargo A-104, Abhishek Appartment, Nr. Vaishali Cinema, Varachha Road, Surat-395006 PAN AAHFA4O59L Respondent Assessee_by Shri Mehul Shah,CA: Respondent by Shri B.PK Panda, Sr. DR Date of hearing 08.01.2018 Date of pronouncement 11.01.2018 ORDER PER C M_GARG_JUDICIAL MEMBER:

1.

This appeal filed by the Assessing Officer is directed against the order of learned Commissioner of Income tax (Appeals)-V, Surat dated 07.08.2014 pertaining to Assessment Year 2006-07 . ITA No.2762 of 2014 2 M/s: Airwide Express Cargo 2. We have heard and perused the material available on record_ As per earlier instruction No. 5/2014 dated 10.07.2014 this appeal is not maintainable being having tax effect of less than Rs. 4 lacs. The Ld_ DR also agreed to this factual aspect: 3. In the result, the appeal of the Revenue stands dismissed.

4.

The order pronounced in the open court on 11.01.2018 - (O.P.MEENA) (C.M. GARG) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Ta/ Surat: faaia /Dated 11th January, 2018 Copy of order forwarded to- Assessee, AO / Pr. CIT / CIT (A)/ITAT (DR) Guard file of Tribunal. By order 8hoeh;) ga/-) t Assistant Registrar, Surat &r*14 e7M Fr 7i4a, TT,

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