ACIT, Central Circle - 2(3), Kolkata, Kolkata V. M/s. Alipore Condominiums & Investments Pvt. Ltd., , Kolkata

ITA 1432/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3051 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 14-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: A K TIBREWAL; AMIT AG
• Keywords: Tax effect

Judgement Text

I.T.A NO.1432/KOL/2017 ASSESSMENT YEAR: 2013-14 M/S ALIPORE CONDOMINIUMS & INVESTMENTS PVT. LTD. PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.1432/KOL/2017 (ASSESSMENT YEAR: 2013-14) ACIT, CENTRAL CIRCLE-2(3), KOLKATA APPELLANT VS. M/S ALIPORE CONDOMINIUMS & INVESTMENTS PVT. LTD. RESPONDENT [PAN: AAECA 2881 L] FOR THE APPELLANT : SHRI A. K. NAYAK, CIT-DR FOR THE RESPONDENT : SHRI A. K. TIBREWAL, FCA & SHRI AMIT AGARWAL, ADVOCATE DATE OF HEARING : 18.12.2018 DATE OF PRONOUNCEMENT : 27.02.2019 ORDER SHRI S.S. VISWANETHRA RAVI, JM: IN THE REVENUE 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. 279/MISC. 142/2007-ITJ (PT), DT. 11 TH JULY, 2018. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO. 3/2018, THE APPEAL IS DISMISSED AS WITHDRAWN. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2019. SD/- SD/- [P. M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED :27.02.2019 PLACE : KOLKATA RS, SR.PS I.T.A NO.1432/KOL/2017 ASSESSMENT YEAR: 2013-14 M/S ALIPORE CONDOMINIUMS & INVESTMENTS PVT. LTD. PAGE | 2 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ACIT, CENTRAL CIRCLE-2(3), KOLKATA. 2 RESPONDENT M/S ALIPORE CONDOMINIUMS & INVESTMENTS PVT. LTD., 23A, SHAKESPEARE SARANI, KOLKATA 700 017. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA