ITO, Ward - 2(4), Midnapore, Paschim Medinipur V. Shri Dharmendra Kumar Singh, Paschim Medinipur

ITA 1408/KOL/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70447 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 18-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P NAG SRDR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 1408 / KOL / 2011 ASSESSMENT YEAR :2005-06 INCOME TAX OFFICER, WARD-2(4), SAHOO BHAWAN, KSHUDIRAM NAGAR, P.O. MIDNAPORE, DIST. PSCHIM MEDINIPUR V/S . SRI DHARMENDRA KUMAR SINGH, PLOT NO. 941, GOOD SHED ROAD, BUS STAND, KHARAGPUR, DIST. PASCHIM MEDINIPUR, PIN NO. 721 301 [ PAN NO.ATEPS 5954 Q ] . / APPELLANT .. / RESPONDENT) /BY APPELLANT SHRI R.P.NAG, SR-DR /BY RESPONDENT NONE /DATE OF HEARING 26-12-2013 /DATE OF PRONOUNCEMENT 26-12-2013 / // / O R D E R PER SHAMIM YAHYA, ACCOUNTANT MEMBER:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-XXXVI, KOLKATA DATED 05-08-2011 AND PERTAINS TO ASSESSMENT YEAR 2005-06. 2. AT THE OUTSET WE NOTE THAT TAX EFFECT IN THIS CA SE IS BELOW RS.3 LAKHS FIXED BY THE CBDT FOR FILING APPEAL BEFORE THE ITAT . HENCE, THIS APPEAL HAS BEEN FILED IN CONTRAVENTION OF CBDTS CIRCULAR. IT IS SETTLED LAW THAT CBDT ITA NO.1408/KOL/2011 A.Y. 2005-06 ITO WD-2(4)MID V. SH DHARMENDRA KR SING H PAGE 2 CIRCULAR ARE BINDING UPON THE REVENUE. HENCE, WE FI ND THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE SINCE TH E TAX EFFECT IS BELOW RS.3 LAKHS FIXED BY THE CBDT FOR FILING APPEAL BEFORE TH E ITAT. ACCORDINGLY, THIS APPEAL BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, APPEAL BY THE REVENUE STANDS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT 26 /12/2013 SD/- SD/- (MAHAVIR SINGH) (SHAMIM YAHYA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 26/12/2013 , , , , -, -, -, -, / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. 1 / CONCERNED CIT 4. 1- / CIT (A) 5. , , , / DR, ITAT, KOLKATA 6. 8 / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,