ITO, Ward - 27(4), Haldia , Purba Midnapore V. Asim Kumar Mondal , Purba Medinipur

ITA 1233/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3167 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I JAMIR SR DR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI S. S. GODARA, JM] I.T.A. NO. 1233/KOL/2018 ASSESSMENT YEAR: 2013-14 ITO, WARD 27(4) HALDIA...................................APPELLANT AAYAKAR BHAWAN, KHANJANCHAK, HALDIA, PURBA MIDNAPUR. ASIM KUMAR MONDAL.................................RESPONDENT BANLOURI, BHAGAWANPUR, PURBA MIDNAPUR 721 601. [PAN: ARNPM 2358 P] APPEARANCES BY: SHRI I. JAMIR, SR. DR, JCIT APPEARING ON BEHALF OF THE REVENUE. NONE APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 13, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 13, 2019 ORDER PER P.M. JAGTAP, VICE PRESIDENT THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) 11, KOLKATA DATED 27.03.2018 AND THE SOLITARY ISSUE INVOLVED THEREIN RELATES TO THE DELETION BY THE LD. CIT(A) OF THE ADDITION OF RS. 57,98,906/- MADE BY THE AO ON ACCOUNT OF ALLEGED BOGUS LIABILITY OF TRANSPORTATION CHARGES. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 13.02.2019, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE LEARNED DR HOWEVER HAS FILED A LETTER ISSUED BY THE CONCERNED ASSESSING OFFICER I.E. ITO, WARD 27(4), HALDIA STATING THAT THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE BEING LESS THAN THE MONETARY LIMIT OF RS. 20 LAKHS FIXED BY THE CBDT VIDE CIRCULAR NO. 3/2018 DATED 11.07.2018, THE DEPARTMENT MAY BE ALLOWED TO WITHDRAW THIS APPEAL. THE PERMISSION AS SOUGHT BY 2 ASIM KUMAR MONDAL I.T.A. NO.1233/KOL/2018 ASSESSMENT YEAR: 2013-14 THE DEPARTMENT IS GRANTED AND THIS APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEBRUARY, 2019. SD/- SD/- (S. S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 13/02/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. ASIM KUMAR MONDAL, BANLOURI, BHAGAWANPUR, PURBA MIDNAPUR 721 601. 2. ITO, WARD 27(4), AAYAKAR BHAWAN, KHANJANCHAK, HALDIA, PURBA MIDNAPUR. 3. 4. THE CIT(A) 5. THE CIT 6. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA