DCIT, Circle - 12(1), Kolkata , Kolkata V. M/s. Cargo Partner Logistics India Pvt. Ltd., , Kolkata

ITA 1364/KOL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7230 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 08-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI
• Assessee Lawyers: MUKESH AGARWAL
• Keywords: Tax effect

Judgement Text

1 IT A NO . 1364 / KOL /201 7 CARGO PARTNERS LOGISTICS INDIA PVT. LTD. , AY - 20 0 9 - 1 0 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA () . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 1364 /KOL/201 7 ASSESSMENT YEAR: 20 0 9 - 1 0 DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 12(1), KOLKATA VS. M/S. CARGO PARTNERS LOGISTICS INDIA PVT. LTD. (PAN: AACCG9129K) APP ELLANT RESPONDENT DATE OF HEARING 2 5 .0 9 .201 9 DATE OF PRONOUNCEMENT 16 . 1 0 .201 9 FOR THE APP ELLANT DR. P. K. SRIHARI, CIT, DR FOR THE RESPONDENT SHRI MUKESH AGARWAL , CA ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE REVENUE IS AGAIN ST THE ORDER OF THE LD. C IT(A) - 22 , KOLKATA DATED 0 3 . 0 3 .201 7 FOR AY 20 09 - 1 0 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE SHRI MUKESH AGARWAL , CA POINTED OUT THAT THIS IS A REVENUE APPEAL AND THE TAX EFFECT INVOLVED IN THIS APPEAL OF REVENUE IS RS.35,51,297/ - WHICH IS LESS THAN RS. 50 LACS, THEREFORE, THE REVENUE SHOULD E ITHER WITHDRAW THE APPEAL OR IT SHOULD BE DISMISSED AS WITHDRAWN AND CITED THE CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 . THEREFORE, WE TAKING NOTE THAT THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.50 LACS, WE TREAT THE REVENUE A PPEAL TO FALL IN THE KEN OF CBDT CIRCULAR (SUPRA) AND SO WE DISMISS IT AS WITHDRAWN. HOWEVER, THE REVENUE IS AT LIBERTY TO PREFER MISC. APPLICATION TO RECALL THIS ORDER PROVIDED IT FALLS UNDER ANY OF THE EXCEPTION CLAUSE S CITED IN THE CBDT CIRCULAR (SUPR A) . 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 OCTOBER, 2019 . SD/ - SD/ - ( DR. A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 OCTOBER , 2019 JD.(SR.P.S.) 2 IT A NO . 1364 / KOL /201 7 CARGO PARTNERS LOGISTICS INDIA PVT. LTD. , AY - 20 0 9 - 1 0 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT DCIT, CIRCLE - 12(1), KOLKATA. 2 RESPONDENT M/S. CARGO PARTNERS LOGISTICS INDIA PVT. LTD., 122A. SOUTHERN AVENUE, 5 TH FLOOR, KOLKATA - 700 029. 3. 4. 5. CIT(A) - 22 , KOLKATA . CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E - MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR