DCIT, Circle - 41, Kolkata, Kolkata V. Shri Achintayesh Chandra Bhattacharya, Kolkata

ITA 1051/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54565 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 29-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: ROHIT SHUKLA A R
• Keywords: Tax effect

Judgement Text

, . .. . . .. . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI SRI S.V. MEHROTRA, ACCOUNTANT MEMBER] / I.T.A NO. 1051/KOL/2011 ! '#$ / ASSESSMENT YEAR : 2002-2003 DEPUTY COMMISSIONER OF INCOME TAX, -VS.- SHRI ACHINTAYESH CHANDRA BHATTACHARYA CIRCLE-41, KOLKATA KOLKATA (PAN : AEEPB 1947 Q) ( %& /APPELLANT ) ( '(%& / RESPONDENT ) FOR THE DEPARTMENT : SHRI A.K. PRAMANIK, D.R. FOR THE ASSESSEE : SHRI ROHIT SHUKLA, A. R. ) ' * , - ) ' * , - ) ' * , - ) ' * , - /DATE OF HEARING : 05.10.2011 .# , - .# , - .# , - .# , - /DATE OF PRONOUNCEMENT : 05.10.2011 / / ORDER THE DEPARTMENT HAS FILED THIS APPEAL FOR ASSESSMEN T YEAR 2002-03 AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XII, KOLKATA D ATED 09.05.2011. 2. AT THE OUTSET, IT WAS SUBMITTED BY LD. COUNSEL F OR THE ASSESSEE THAT TAX EFFECT IN THIS APPEAL FILED ON 29.07.2011 IS BELOW THE PRESCRIBED MONETARY LIMITS FOR FILING OF APPEALS BEFORE ITAT AND OTHER SUPERIOR COURTS AS PER INSTRUCTION N O. 3/2011 ISSUED ON 09.02.2011. LD. DR AGREED WITH THE SUBMISSIONS OF LD. COUNSEL. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/ 10/2011. SD/- [S.V. MEHROTRA/ ( . . )] ACCOUNTANT MEMBER/ DATED : 05/ 10/ 2011 ITA NO. 1051/KOL./2011 2 COPY OF THE ORDER FORWARDED TO: 1. SHRI ACHINTAYESH CHANDRA BHATTACHARYA, 4, MOHAN BAG AN LANE, KOLKATA-4. 2 DCIT, CIRCLE-41, KOLKATA, 18, RABINDRA SARANI, KOLK ATA-1 3. CIT(APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.