ITO, Ward - 49(1), Kolkata, Kolkata V. Shri Ashoke Kumar Bhadra, North 24 Parganas

ITA 1453/KOL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7348 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-01-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO. 1453/KOL/2017 ASHOK KUMAR BHADRA, A.Y. 2012-13 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 1453/KOL/2017 ASSESSMENT YEAR: 2012-13 INCOME-TAX OFFICER, WD-49(1), KOLKATA. VS. SHRI ASHOK KUMAR BHADRA (PAN: ADQPB4137J) APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 20.01.2021 DATE OF PRONOUNCEMENT 20.01.2021 FOR THE APPELLANT SHRI DHRUBAJYOTI ROY, JCIT FOR THE RESPONDENT N O N E ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)- 15, KOLKATA DATED 05.04.2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, IT IS NOTED THAT REVENUE S APPEAL IS HIT BY CBDT CIRCULAR NO. 17/2019 DATED 05.05.2019 AND THE TOTAL ADDITION CONFIRMED BY LD. CIT(A) IS RS.78,65,744/- FOR WHICH TAX EFFECT INVOLVED IN THIS APPEAL OF REVENUE IS LESS THAN RS. 50 LACS, THEREFORE, THE REVENUES APPEAL BEFORE THIS TRIBUNAL IS NOT MAINTAINABLE IN VIEW OF CITED THE CBDT CIRCULAR NO. 17/2019 DATED 05.05.2019. SINCE THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.50 LACS, WE TREAT THE REVENUE APPEAL TO FALL IN THE KEN OF CBDT CIRCULAR (SUPRA) AND SO WE DISMISS IT AS NOT MAINTAINABLE. HOWEVER, THE REVENUE IS AT LIBERTY TO PREFER MISC. APPLICATION TO RECALL THIS ORDER PROVIDED IT FALLS UNDER ANY OF THE EXCEPTION CLAUSES CITED IN THE CBDT CIRCULAR (SUPRA). 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/-(J.S. REDDY) SD/- (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20.01.2021 JD, SR. PS ITA NO. 1453/KOL/2017 ASHOK KUMAR BHADRA, A.Y. 2012-13 2 | P A GE COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- ITO, WARD-49(1), KOLKATA. 2. RESPONDENT SHRI ASHOK KUMAR BHADRA, R. N. ROAD, AND M. B. ROAD JUNCTION, BASIRHAT, NORTH 24 PARGANAS, PIN 743411. 3. THE CIT(A)- 15, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA