Hem Chandra Sharma, Guwahati V. Income Tax Officer, Ward-1(2), Guwahati

CO 8/GTY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3663 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 04-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 48

Judgement Text

ITA No. 148/GAU/2019 Assessment Year: 2012-2013 & C.O. No. 08/GAU/2019 (in ITA No. 148/GAU/2019) Assessment Year : 2012-2013 Hem Chandra Sharma, Guwahati 1 IN THE INCOME TAX APPE LLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COU RT’, KO LKATA [Virtual Court Hea ring] Before Sh ri Manish Borad, Accounta nt Member & Shri Sonjoy Sarma, Jud icial Member I.T .A. No . 1 48 / GAU / 20 1 9 Asses smen t Year: 2 01 2- 20 1 3 Income Tax Officer,........................................................................ Appellant Ward-1(2), Guwahati, Aayakar Bhawan, 6 th Floor, Christianbasti, G.S. Road, Guwahati-781005 -Vs.- Hem Chandra Sharma,.................................................................... Respondent C/o. Valiant Security, Hatigarh, Chariali, Near Shiv Mandir, Railway Colony Road, Bamunimaidan, Guwahati-781021, Assam [PAN: AURPS3283N] & C.O . No . 0 8/ GAU / 2 01 9 (in ITA No . 1 48 /G AU /2 0 19) Asses smen t Year: 2 01 2- 20 1 3 Hem Chandra Sharma,................................................................. Cross Objector C/o. Valiant Security, Hatigarh, Chariali, Near Shiv Mandir, Railway Colony Road, Bamunimaidan, Guwahati-781021, Assam [PAN: AURPS3283N] -Vs .- Income Tax Officer,...........................................................................Respondent Ward-1(2), Guwahati, Aayakar Bhawan, 6 th Floor, Christianbasti, G.S. Road, Guwahati-781005 ITA No. 148/GAU/2019 Assessment Year: 2012-2013 & C.O. No. 08/GAU/2019 (in ITA No. 148/GAU/2019) Assessment Year : 2012-2013 Hem Chandra Sharma, Guwahati 2 Appeara nces by: Shri Amit Kumar Pandey, JCIT, appeared on behalf of the Revenue Shri Uttam Kumar Borthakur, Advocate, appeared on behalf of the assessee D a t e o f c o n c l u d i n g t h e h e a r i n g : J u l y 0 5 , 2 0 2 2 D a t e o f p r o n o u n c i n g t h e o r d e r : J u l y 0 5 , 2 0 2 2 O R D E R Per Manish Borad , Accou ntant Member: - Thi s a p p e a l fi l e d b y t he Re ve n u e a n d Cr os s Ob j e ct i on fi l e d b y t he a s s e s s e e a re di re ct e d a g a i n s t t he o rde r of l d. C om mi s s i on e r o f In co me Ta x (Ap p e a ls ), G u wa ha t i -1, G uw a ha t i da t e d 2 4. 0 1. 20 1 9 p as s e d un de r s e ct i on 25 0 o f t he In c ome T a x Act , 1 9 61. 2. At t he t i me o f he a r i n g b e fo re t he Tri b un a l, t he ld. Co un s e l f or t he a s s e s s e e ha s c on t e n de d t ha t t he t a x e ffe ct i n vo l ve d i n t h i s a p p e a l of t he Re ve n ue i s le s s t ha n t he mon e t a ry li m i t o f R s . 5 0, 0 0, 00 0/ - fi xe d b y t he C. B. D. T. fo r fi li n g t he a p p e a l b y t he Re ve n ue b e fo re t he T r i b un a l a n d t hi s p os i t i on i s n o t di s p ut e d e ve n b y t h e l d . D. R. In t he C i r cu la r No. 1 7/ 20 1 9 da t e d 8 t h A u gu s t , 2 0 19 i s s ue d b y t he C. B . D. T. , t he mon e t a ry li mi t fo r fi l i n g t he a p p e a l b y Re ve n ue b e fo re t he T ri b un a l i s r e vi s ed t o Rs . 5 0, 00, 0 00 / -. As f u rt h e r cla ri fi e d i n t he s a i d Ci rc ula r, t he mon et a r y li m i t s o re vi s e d i s a p p li ca b le e ve n t o t he p e n di n g a p p e a l s a n d t he s a me a re di re ct e d t o b e wi t hd ra wn o r n ot p re s s e d. We a c co rdi n g l y t re a t t hi s a p p e a l a s wi t hd ra wn / n ot p re s s e d o n a cco un t o f lo w t a x e f fe c t i n vi e w of t h e CB D T Ci r cu la r No. 1 7 / 2 0 1 9 da t e d 8 t h A u gus t , 20 1 9 a n d d i s m i s s t h e s a m e . ITA No. 148/GAU/2019 Assessment Year: 2012-2013 & C.O. No. 08/GAU/2019 (in ITA No. 148/GAU/2019) Assessment Year : 2012-2013 Hem Chandra Sharma, Guwahati 3 3. At t he t i me o f he a ri n g, l d. c ou n s e l f or t he a s s es s e e di d n ot p re s s t he Cr os s O b j e ct i on . Th e re fo re , t he C ros s Ob j e ct i on fi le d b y t he a s s e s s e e i s di s mi s s e d a s n ot p r e s s e d. 4. In the result, the appeal f iled by th e Revenu e as well as Cross Objection by the a ssessee both are dismissed . Or de r p ro n o un ce d i n t he op e n C ou rt on J ul y 0 5, 2 02 2. Sd/- Sd/- (Sonjoy Sarma) (Manish Borad ) Jud icial M ember Accou ntant member Kolkata, the 5 th day of July, 2022 Copies to : (1) Income Tax Officer, Ward-1(2), Guwahati, Aayakar Bhawan, 6 th Floor, Christianbasti, G.S. Road, Guwahati-781005 (2) Hem Chandra Sharma, C/o. Valiant Security, Hatigarh, Chariali, Near Shiv Mandir, Railway Colony Road, Bamunimaidan, Guwahati-781021, Assam (3) Commissioner of Income Tax (Appeals). Guwahati-1, Guwahati (4) Commissioner of Income Tax- , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.