Appeal Details
Counselvise Citation
[2018] 112 COUNSELVISE.COM (IT) 5240 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
2 year(s) 2 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-10-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2012-2013
Appeal Filed On
05-08-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI S.S. VISWANETHRA RAVI, JM I.T.A. NO. 1584/KOL/2016 ASSESSMENT YEAR: 2012-13 DCIT CIRCLE 8(1), KOLKATA...................................................................APPELLANT AAYAKAR BHAWAN, 5 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. VS. M/S. MIMIC (INDIA) LTD....................RESPONDENT POONAM BUILDING, 5/2, RUSSEL STREET. KOLKATA 700 071. [PAN : AABCM 7805 K] APPEARANCES BY: SHRI C.J. SINGH, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. NONE APPEARING ON BEHALF OF THE ASSESSEE DATE OF CONCLUDING THE HEARING : OCTOBER 9 TH , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 9 TH , 2018 ORDER PER 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 AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO. 3/2018, THE APPEAL IS DISMISSED AS WITHDRAWN.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 9 TH OCTOBER, 2018. SD/- SD/- J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICAL MEMBER DATED: 09/10/2018 BISWAJIT, SR.PS 2 I.T.A. NO. 1584/KOL/2016 ASSESSMENT YEAR: 2012-13 M/S. MIMIC (INDIA) LTD. COPY OF ORDER FORWARDED TO: 1. M/S. MIMIC (INDIA) LTD., POONAM BUILDING, 5/2, RUSSEL STREET, KOLKATA 700 071. 2. DCIT CIRCLE 8(1), P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA
Other Referred Cases
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Laws Referred To
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1:1 Consultation on Business Valuations
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1:1 Consultation on Tax Litigation
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1:1 Consultation on Startup Compliance
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Initial LLP Agreement
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Research Collaboration Agreement
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