DCIT, Circle - 6(1), Kolkata, Kolkata V. M/s. Orient Paper & Industries Limited, Kolkata

ITA 1513/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4504 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 13-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Assessee Lawyers: ASIM CHOUD HURY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1513/KOL/2018 (ASSESSMENT YEAR: 2013-14) DCIT, CIRCLE-6(1), KOLKATA. APPELLANT VS. M/S. ORIENT PAPER & INDUSTRIES LIMITED ...................................RESPONDENT [PAN : AAACO 3279 J ] APPEARANCES BY: SHRI SHANKAR HALDER, SR. DR, JCIT APPEARING ON BEHALF OF THE APPELLANT. SHRI ASIM CHOUDHURY, APPEARING ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : FEBRUARY 28 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 20 TH ,2019 O R D E R PER J. SUDHAKAR REDDY :- THE UNDISPUTED FACT IN THIS APPEAL 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 OF THE REVENUE IS DISMISSED. 2. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 20 TH MARCH, 2019. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20.03.2019 (RS, SR. PS) 2 I.T.A. NO. 1513/KOL/2018 M/S. ORIENT PAPER & INDUSTRIES LIMITED COPY OF THE ORDER FORWARDED TO: 1. DCIT, CIRCLE-6(1), KOL. 2. M/S ORIENT PAPER & INDUSTRIES LTD., 9/1, R.N. MUKHERJEE ROAD, KOL-1. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES