ITO, WD-1(2), KOLKATA, Siliguri V. Brahmin Seva Sangh, Siliguri

ITA 1131/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1731 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Department
• Bench Allotted: SMC
• Next Hearing Date: 12-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2014
• Court: TRIBUNAL
• Department Lawyers: SHALLONG YADIN
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

I.T.A. NO. 1131/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1131 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ ..................................APPELLANT WARD-1(2), SILIGURI, AAYAKAR BHAWAN, PARIBAHAN NAGAR, MATIGARH, SILIGURI-734 010 -VS.- BRAHMIN SEVA SANGH,.................... ..........RESPONDENT RISHI BHAWAN, BURDWAN ROAD, SILIGURI-734005 [PAN: AAATB 3613 J] APPEARANCES BY: SHRI SHALLONG YADIN, ADDL. CIT, D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : MAY 12, 2017 DATE OF PRONOUNCING THE ORDER : MAY 12, 2017 O R D E R THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI DA TED 27.03.2014, WHEREBY HE DELETED THE DISALLOWANCE OF RS.6,11,600/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF ASSESSEES CLAIM FO R EXEMPTION UNDER SECTION 11/12 OF THE ACT. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 12.0 5.2017, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS FILED AN APPLICATION SEEKING ADJOURNMENT. IT IS, HOWEVER, NOTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN THE REVISED MONETARY LIMIT FIXED BY THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 AT RS.10,00,000/- FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AND THIS POSITION CLEARLY EVIDENT FROM THE GROUNDS RAISED BY THE REVENUE I.T.A. NO. 1131/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 IN THIS APPEAL IS NOT DISPUTED EVEN BY THE LD. D.R. IN CIRCULAR NO. 21/2015 (SUPRA) ISSUED BY THE CBDT, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS.10,00,000/- AND AS CLARIFIED IN THE SAID CIRCULAR, THE SAID MON ETARY LIMIT IS APPLICABLE RETROSPECTIVELY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL. THE CBDT HAS ALSO INSTRUCTED THAT SUCH PENDING APPEALS BELOW THIS SPECIFIED TAX LIMIT OF RS.10,00,000/- MAY BE WITHDRAWN/ NOT P RESSED. KEEPING IN VIEW THE INSTRUCTION GIVEN BY THE CBDT VIDE CIRCULA R NO. 21/2015 DATED 10.12.2015, WHICH IS SQUARELY APPLICABLE IN THE PRE SENT CASE, THE APPEAL FILED BY THE REVENUE IN THIS CASE IS TREATED AS WIT HDRAWN/NOT PRESSED AND DISMISSED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 12, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF MAY, 2017 COPIES TO : (1) INCOME TAX OFFICER, WARD-1(2), SILIGURI, AAYAKAR BHAWAN, PARIBAHAN NAGAR, MATIGARH, SILIGURI-734 010 (2) BRAHMIN SEVA SANGH, RISHI BHAWAN, BURDWAN ROAD, SILIGURI-734005 (3) COMMISSIONER OF INCOME TAX (APPEALS)-JALPAIGU RI, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.