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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH AHMEDABAD
BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No. 2673/Ahd/2014 (Assessment Year: 2011-12) The Dy. Commissioner of Income-tax, Circle-3, 3rd Floor, Aaykar Bhavan, Race Course Circle, Baroda Appellant Vs. M/s. BASE Metal Chemicals, 101, Synergy House, Subhanpura, Baroda 390023 Respondent PAN: AABFB7166P
राज�व क� ओर से/By Revenue : Shri V. K. Singh, Sr. D.R. आवेदक क� ओर से/By Assessee : Shri M. K. Patel, A.R. सुनवाई क� तार�ख/Date of Hearing : 11.12.2017 घोषणा क� तार�ख/Date of Pronouncement : 18.12.2017
ORDER PER S. S. GODARA, JUDICIAL MEMBER
This Revenue’s appeal for assessment year 2011-12 arises against the CIT(A)-II, Baroda’s order dated 24.06.2014 in case no. CAB/II-352/13-14, in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short “the Act”.
The Revenue’s substantive ground pleaded in the instant appeal challenges the CIT(A)’s order deleting the disallowance of Rs.25,81,075/-. There is no dispute that the net tax effect in the instant appeal is less than Rs.10 lacs. We find that the Central Board of Direct Taxes; hereafter the ‘Board’ has issued the circular
ITA No. 2673/Ahd/14 [DCIT vs. BASE Metal Chemicals] - 2 - A.Y. 2011-12
no. 21/2015 dated 10.12.2015 clearly envisaging therein that department’s pending appeals before the tribunal/high courts are to be withdrawn/not pressed as per the above stated circular. The same has been declared to be having retrospective effect in other words. We take into consideration the above stated Board’s circular and dismiss the instant appeal accordingly.
This Revenue’s appeal is dismissed as having low tax effect.
[Pronounced in the open Court on this the 18th day of December, 2017.]
Sd/- Sd/- (PRADIP KUMAR KEDIA) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 18/12/2017 True Copy S.K.SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।