Appeal Details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 6053 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
7 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-01-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2012-2013
Appeal Filed On
11-06-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1281/KOL/2018 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 13.03.2018 PASSED BY CIT(A)-I, KOLKATA FOR AY 2012-13. 2. IN THE RELEVANT APPEAL, THE UNDISPUTED FACT IS THAT THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20,00,000/-, FIXED BY THE CBDT CIRCULAR NO.3/2018, F.NO.0279/MISC.142/2007-ITJ(PT), DATED 11 TH JULY, 2018. 3. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO.3/2018, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 23.01.2019 *AMIT KUMAR* DCIT, CIRCLE-13(2), KOLKATA. VS M/S. SUNSHINE TRACON PVT.LTD., 37/7, MIRPARA ROAD, P.O.-BHATIANAGAR, LILUAH, HOWRAH-711101. PAN-AAGCS8868M (APPELLANT) (RESPONDENT) APPELLANT BY SH.S.HALDER, SR.DR RESPONDENT BY NONE DATE OF HEARING 16.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 ITA NO.1281/KOL/2018 (ASSESSMENT YEAR-2012-13) COPY FORWARDED TO: 1. APPELLANT- DCIT, CIRCLE-13(2), KOLKATA. 2. RESPONDENT- M/S. SUNSHINE TRACON PVT.LTD., 37/7, MIRPARA ROAD, P.O.- BHATIANAGAR, LILUAH, HOWRAH-711101. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA 2
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