D.C.I.T Cir - 1,kolkata., Kolkata V. M/s Jekay International Track Pvt Ltd., Kolkata

ITA 146/KOL/2013

• Counselvise Citation: 14623514 RSA 2013
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 18-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N O N E NATE OF CONCLUDING
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

I.T.A. NO. 146/KOL./2013 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 146/KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. ...............APPELLANT CIRCLE-1, KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. JEKAY INTERNATIONAL TRACK PVT. LIMITED,....... ..............RESPONDENT 3 RD FLOOR, NICCO HOUSE, 2, HARE STREET, KOLKATA-700 001 [PAN : AABCJ 6307 K] APPEARANCES BY: N O N E, FOR THE ASSESSEE N O N E, FOR THE DEPARTMENT NATE OF CONCLUDING THE HEARING : DECEMBER 09, 2015 DATE OF PRONOUNCING THE ORDER : DECEMBER 09, 2015 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-I, KOLKATA DAT ED 15.10.2012 FOR THE ASSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUND :- THAT THE LD. CIT(A)-I, KOLKATA HAS ERRED AND NOT J USTIFIED IN DELETING THE ENTIRE ADDITION OF RS.9,75,000/- MA DE U/S 40(A)(IA) FOR NON-DEDUCTION OF TDS ON ACCOUNT OF DI SCOUNT ALLOWED TO THE BUYERS. 2. AT THE TIME OF HEARING BEFORE US, NOBODY HAS APP EARED EITHER ON BEHALF OF THE ASSESSEE OR ON BEHALF OF THE REVENUE. IT IS, HOWEVER, NOTED FROM THE SOLITARY GROUND RAISED BY THE REVENUE IN T HIS APPEAL THAT THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LE SS THAN THE MONETARY LIMIT OF RS.3,00,000/- FIXED BY THE CBDT FOR FILING OF THE APPEAL BEFORE I.T.A. NO. 146/KOL./2013 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 ITAT. THIS APPEAL OF THE REVENUE THUS IS NOT MAINTA INABLE AND IS LIABLE TO BE DISMISSED ON THIS GROUND ALSO. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 09, 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 9 TH DAY OF DECEMBER, 2015 COPIES TO : (1) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (2) M/S. JEKAY INTERNATIONAL TRACK PVT. LIMITED, 3 RD FLOOR, NICCO HOUSE, 2, HARE STREET, KOLKATA-700 001 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-I, KOLKAT A (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.