DCIT, Central Circle - 2(2), Kolkata , Kolkata V. M/s. Enfield Industries Ltd., , Kolkata

ITA 160/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7470 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.-160/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 30.11.2017 PASSED BY CIT(A)-20, KOLKATA FOR AY 2013-14. 2. IN THE RELEVANT 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.0279/MISC.142/2007-ITJ(PT), DATED 11 TH JULY, 2018. 3. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO.3/2018, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 30.04.2019 *AMIT KUMAR* DCIT, CENTRAL CIRCLE-2(2), KOLKATA-700107. VS M/S. ENFIELD INDUSTRIES LTD., 9, VIVEKANANDA ROAD, 4 TH FLOOR, KOLKATA-700007. PAN-AAACE5389H (APPELLANT) (RESPONDENT) APPELLANT BY SH. A.K.SINGH, CIT DR RESPONDENT BY NONE DATE OF HEARING 11.04.2019 DATE OF PRONOUNCEMENT 30 .04.2019 ITA NO.-160/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- DCIT, CENTRAL CIRCLE-2(2), KOLKATA-700107. 2. RESPONDENT- M/S. ENFIELD INDUSTRIES LTD., 9, VIVEKANANDA ROAD, 4 TH FLOOR, KOLKATA-700007. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA