THE ITO, WARD-9(3), AHMEDABAD vs. SHRI SANJAY MANILAL PATEL, AHMEDABAD

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ITA 2916/AHD/2015Status: DisposedITAT Ahmedabad21 August 2017AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. This was based on the CBDT Circular No. 21/2015, which mandates dismissal of appeals with a tax effect below Rs. 10,00,000/-.

What were the facts?

The Assessing Officer appealed against the CIT(A)'s order deleting an addition under Section 40(a)(ia) and partly allowing a disallowance under Section 40A(3). The tax effect involved in the appeal was less than Rs. 10,00,000/-.

What were the issues?

Whether the appeal should be dismissed due to low tax effect as per CBDT circular. The specific grounds of appeal related to disallowances under Sections 40(a)(ia) and 40A(3) were not adjudicated.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 40A(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD SMC BENCH, AHMEDABAD

I.T.A. No.2916/Ahd/2015 Assessment Years: 2010-11 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [Coram: Pramod Kumar AM] I.T.A. No.2916/Ahd/2015 Assessment Year: 2010-11 Income Tax Officer, ....................…Appellant Ward – 9(3), Ahmedabad. Vs. Sanjay Manilal Patel, ..........……. Respondent 83, Shreenath Niranjan Nagar, Janta Nagar Road, Ghatlodiya, Ahmedabad – 380061. [PAN: AKSPP 4107 B] Appearances by: Keyur Patel for the appellant None for the respondent Date of concluding the hearing: 17.08.2017 Date of pronouncing the order: 21.08.2017 O R D E R

1.

By way of this appeal, the Assessing Officer has challenged correctness of the order dated 7th August 2015, passed by the learned CIT(A)-4, Ahmedabad for the assessment year 2010-11, on the following grounds :-

“1. Whether the Ld. Commissioner of Income Tax (Appeals) erred in law and on facts in deleting the addition made on account of disallowance u/s. 40(a)(ia) of the I.T. Act of Rs.2,88,000/-. 2. Whether the Ld. Commissioner of Income Tax (Appeals) erred in law and on facts in partly allowing the disallowance u/s.40A(3) of the I.T. Act amounting Rs.13,82,802/- out of total disallowance of Rs.14,90,602/-. 3. On the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) ought to have upheld the order of the Assessing Officer.

I.T.A. No.2916/Ahd/2015 Assessment Years: 2010-11 Page 2 of 2

4.

It is therefore, prayed that the order of the Ld. Commissioner of Income Tax (Appeal) may be set aside and the order of the Assessing Officers be restored.”

2.

I 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, I am of the considered view that this appeal 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/-.

3.

In the result, appeal is dismissed. Pronounced in the open court today on the 21st day of August 2017. Sd/- Pramod Kumar (Accountant Member) Dated: Ahmedabad, the 21st day of August, 2017. Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order

Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

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