Appeal Details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3756 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
1 year(s) 3 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2015-2016
Appeal Filed On
23-05-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA BEFORE: SHRI P.M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.1117/KOL/2018 (ASSESSMENT YEAR: 2015-16) JCIT(OSD)(CENTRAL), CIRCLE-4(3), KOLKATA APPELLANT VS SRI DILIP KR. AGARWAL RESPONDENT [PAN: ACRPA9343D] FOR THE APPELLANT : SHRI A.K. NAYAK, CIT(DR) FOR THE RESPONDENT : SHRI ARVIND AGARWAL, ADVOCATE DATE OF HEARING : 08.08.2019 DATE OF PRONOUNCEMENT : 30.08.2019 ORDER PER S.S. VISWANETHRA RAVI, JM IN THE ABOVE APPEAL, THE UNDISPUTED FACT IS THAT THE TAX EFFECT IS BELOW THE MONETARY LIMIT OF RS.50,00,000/- FIXED BY THE CBDT VIDE CIRCULAR NO.17/2019, F. NO. 279/MISC. 142/2007-ITJ(PT.), DT. 8 TH AUGUST, 2019. APPLYING THE PROPOSITION OF LAW LAID DOWN BY THE AHMEDABAD A BENCH OF ITAT IN THE CASE OF ITO, WARD-3(2), AHMEDABAD VS. DINESH MADHAVLAL PATEL & ORS IN ITA NO.1398/AHD/2004 ORDER DATED 14.08.2019, THIS APPEAL IS DISMISSED AS WITHDRAWN IN TERMS OF THE CIRCULAR ISSUED BY THE CBDT MENTIONED HEREINABOVE. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.08.2019. SD/- SD/- [P.M JAGTAP] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30/08/2019 RS, SR.PS 2 I.T.A NO.1117/KOL/2018 SRI DILIP KR. AGARWAL COPY OF ORDER FORWARDED TO: 1. JCIT(OSD)(CENTRAL), CIRCLE-4(3), KOLKATA 2. SRI DILIP KR. AGARWAL, 3C, HANS APARTMENT, F 20A/1A, BROAD STREET, KOLKATA 700019. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA
Other Referred Cases
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Laws Referred To
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Tax Holiday Secrets for Startups
₹0
1:1 Consultation on SME Listing
₹0
1:1 Consultation on Startup Compliance
₹1
Early Retirement Letter
₹0
Startup Valuation Certificate
₹0
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