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Income Tax Appellate Tribunal, AHMEDABAD ‘B’ BENCH, AHMEDABAD
I.T.A. No.393/Ahd/2015 Assessment Year: 2011-12 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘B’ BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Rajpal Yadav, JM] I.T.A. No.393/Ahd/2015 Assessment Year: 2011-12 Dy. Commissioner of Income Tax, ....................…Appellant Circle – 6(1), Ahmedabad. Vs. Best Sound System, ..........……. Respondent Near Vallabh Wadi, Jawahar Chawk, Bhairavnath Rod, Maninagar, Ahmedabad – 380 008. [PAN: AAAFB 8232 F] Appearances by: Mudit Nagpal for the appellant S.N. Divatia for the respondent Date of concluding the hearing: 21.09.2017 Date of pronouncing the order: 22.09.2017 O R D E R
By way of this appeal, the Assessing Officer has challenged correctness of the order dated 03.11.2014, passed by the learned CIT(A)-XX, Ahmedabad for the assessment year 2011-12, on the following ground :-
“On the facts and circumstances of the case, the ld. CIT(A) erred in deleting the addition of Rs.24,75,607/- made u/s.41(1) of the I.T. Act.”
We 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, we are of the considered view that this appeal
I.T.A. No.393/Ahd/2015 Assessment Year: 2011-12 Page 2 of 2 is liable to be dismissed as withdrawn for the simple reason that tax effect involved in this appeal is less than Rs.10,00,000/-.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 today on the 22nd day of September, 2017.
Sd/- Sd/- Rajpal Yadav Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 22nd day of September, 2017 PBN/* Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad