ITO, WD-33(3), kOLKATA, Kolkata V. Anita Sharma, Kolkata

ITA 1210/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9422 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Department
• Bench Allotted: SMC
• Next Hearing Date: 03-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2014
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Keywords: Tax effect
• Section: 143(3); 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA (BEFORE SHRI PARTHA SARATHI CHOUDHARY, JM & DR.A. L . SAINI, AM) ITA NO.1210/KOL/2014 (ASSESSMENT YEAR 2009-10) ITO, WARD-33 (3), KOL, 10B MIDDLETON ROW, 3 RD FLOOR, KOLKATA VS. ANITA SHARMA 28,NARESH MITRA SARANI, KOLKATA-700025 PAN: ABGPS2622D (APPELLANT) (RESPONDENT) ASSESSEE BY NONE DEPARTMENT BY MD.GHAYAS UDDIN, JCIT DATE OF HEARING 03-02-2017 DATE OF PRONOUNCEMENT 03-02-2017 O R D E R PER DR. A. L. SAINI, AM THE CAPTIONED APPEAL FILED BY REVENUE PERT AINING TO A.Y. 2009-10 IS DIRECTED AGAINST AN ORDER PASSED BY LD. COMMISSIONE R OF INCOME TAX (APPEALS)- XIX, KOLKATA, DATED 11/03/2014, WHICH IN TURN ARISE S OUT OF AN ORDER PASSED BY ASSESSING OFFICER- WARD 33(3) KOLKATA, ( THE AO) UN DER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT) DATED 30 .09.2011. 2. AT THE OUTSET, WE HAVE NOTICED THAT THE TAX EFFE CT IN THE APPEAL OF THE REVENUE IS BELOW RS.10 LAKHS, THEREFORE, THE SAME I S NOT MAINTAINABLE AS PER THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. WE FOUND THAT AS PER THE RECENT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015, ISSUED BY THE CBDT, THE MONETARY LIMIT HAS BEEN REVISED FOR FILING OF APPEA L BEFORE ITAT BY THE REVENUE FIXING THE TAX EFFECT LIMIT OF RS.10 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT IS BELOW RS.10 LAKHS, THEREFORE THE SAME IS NOT MAINTA INABLE AND LIABLE TO BE DISMISSED IN LIMINE. THIS CIRCULAR IS RETROSPECTIVE AND APPLICABLE TO THE PENDING APPEALS ALSO. ITA NO.1210/KOL/2014 ANITA SHARMA, AY 2009-10 2 3. CONSIDERING THE ABOVE CBDT CIRCULAR, WE FOUND TH AT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE AS THE TAX EFFECT IN TH IS APPEAL IS BELOW RS.10 LAKHS. ACCORDINGLY, WE DISMISS THE APPEAL OF THE REVENUE. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PARTHA SARATHI CHOUDHARY) (DR. A. L. SAINI) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 3 RD FEBRUARY, 2017 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT,KOLKATA 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSTT. REGISTRAR) ITAT, KOLKATA PS