ITO, WD-48(4), KOLKATA, Kolkata V. Smt Kavita Tibrewal, Howrah

ITA 1062/KOL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5156 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 30-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABAL C HOUDHURY
• Assessee Lawyers: A K UPADHAYA
• Keywords: Tax effect

Judgement Text

I.T.A. NO. 1062/KOL./2015 ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1062/KOL/ 2015 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-48(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 -VS.- SMT. KAVITA TIBREWAL,.............................. ...........................RESPONDENT VIVEK VIHAR, PHASE-5, BLOCK-6, FLAT NO. RD, 4 TH FLOOR, 493C/A, G.T. ROAD (SOUTH), HOWRAH-711 101 [PAN : ACLPA 2320 G] APPEARANCES BY: SHRI PRABAL CHOUDHURY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI A.K. UPADHAYA, ADVOCATE, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JANUARY 07, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 07, 2016 O R D E R THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 26.05.2015 FOR THE ASSESSMENT YEAR 2005-06. 2. AS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESS EE, AT THE OUTSET, THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE I S LESS THAN THE REVISED MONETARY LIMIT RECENTLY FIXED BY THE CBDT VIDE CIRC ULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 AT RS.10,00,000/- FOR FILING THE AP PEAL BY THE REVENUE BEFORE THE TRIBUNAL AND THIS POSITION CLEAR LY EVIDENT FROM THE GROUNDS RAISED BY THE REVENUE IN THIS APPEAL IS NOT DISPUTED EVEN BY THE LD. D.R. IN CIRCULAR NO. 21/2015 (SUPRA) RECENTLY I SSUED BY THE CBDT, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENU E BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS.10,00,000/- AND AS CLARIFI ED IN THE SAID CIRCULAR, I.T.A. NO. 1062/KOL./2015 ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 2 THE SAID MONETARY LIMIT IS APPLICABLE RETROSPECTIVE LY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL. THE CBDT HAS ALSO INST RUCTED THAT SUCH PENDING APPEALS BELOW THIS SPECIFIED TAX LIMIT OF R S.10,00,000/- MAY BE WITHDRAWN/ NOT PRESSED. KEEPING IN VIEW THE INSTRUC TION GIVEN BY THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10.12.2015, WH ICH IS SQUARELY APPLICABLE IN THE PRESENT CASE, THE APPEAL FILED BY THE REVENUE IN THIS CASE IS TREATED AS WITHDRAWN/NOT PRESSED AND DISMIS SED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 07, 2 016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 7 TH DAY OF JANUARY, 2016 COPIES TO : (1) INCOME TAX OFFICER, WARD-48(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (2) SMT. KAVITA TIBREWAL, VIVEK VIHAR, PHASE-5, BLOCK-6, FLAT NO. RD, 4 TH FLOOR, 493C/A, G.T. ROAD (SOUTH), HOWRAH-711 101 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-14, KOLKA TA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.