M/s Savitri Devi Omprakash & Others, Kolkata V. ACIT, CIR-45, KOLKATA, Kolkata

CO 20/KOL/2016

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 3277 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACH ARJEEADDL
• Assessee Lawyers: M GHOSH
• Keywords: Tax effect

Judgement Text

ITA NO.113/KOL/2016 & C.O.NO.20/KOL/2016 M/S. SAVIT RI DEVI OM PRAKASH OTHERS (AOP)-A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM ] ITA NO.113/KOL/2016 ASSESSMENT YEAR : 2009-10 A.C.I.T., CIRCLE-45, -VERSUS- M/S. SAVITRI D EVI OM PRAKASH & KOLKATA OTHERS (AOP), KOLKATA (PAN: AABAS 4316 H) (APPELLANT) (RESPONDENT) C.O.NO.20/KOL/2016 (A/O ITA NO.113/KOL/2016) ASSESSMENT YEAR : 2009-10 M/S. SAVITRI DEVI OM PRAKASH & -VERSUS- A.C.I.T., C IRCLE-45, OTHERS (AOP), KOLKATA KOLKATA (PAN: AABAS 4316 H) (CROSS OBJECTOR) (RESPONDENT) FOR THE REVENUE SHRI ARINDAM BHATTACHARJEE, AD DL.CIT FOR THE ASSESSEE: SHRI M.GHOSH, ADVOCATE DATE OF HEARING : 26.09.2017. DATE OF PRONOUNCEMENT : 18.10.2017. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS APPEAL FILED BY THE REVENUE AGAINST THE ORD ER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 4, KOLKATA (HEREINAFTER T HE LD. CIT(A)), DT. 06/11/2015, PASSED U/S 250 OF THE INCOME TAX ACT, 1961(THE ACT ) FOR THE ASSESSMENT YEAR 2009- 10. 2. THIS APPEAL OF THE REVENUE IS TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 21/2015, DATED 10TH DECEMBER, 2015, AS THE TAX EFFECT IS ADMITTEDLY BELOW RS. 10 LAKHS. 3. SINCE THE APPEAL OF THE REVENUE IS DISMISS ED AS UNADMITTED, THE CROSS OBJECTION RAISED BY THE ASSESEE IS DISMISSED AS INFRUCTUOUS. ITA NO.113/KOL/2016 & C.O.NO.20/KOL/2016 M/S. SAVIT RI DEVI OM PRAKASH OTHERS (AOP)-A.Y.2009-10 2 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. O RDER PRONOUNCED IN THE COURT ON 18.10.2017. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18.10.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. SAVITRI DEVI OM PRAKASH & OTHERS (AOP), 7, R AJENDRA DEV ROAD, COLLEGE STREET, KOLKATA-700007. 2. A.C.I.T., CIRCLE-45, KOLKATA. 3. C.I.T.(A)- 4, KOLKATA 4. C.I.T-4, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES