ITO, Ward - 27(1), Haldia, Haldia V. Asish Kumar Barh, Purba Medinipur

ITA 1700/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5800 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER] I.T.A. NO. 1700/KOL/2017 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-27(1), HALDIA........................................................APPELLANT ASHISH KUMAR BARH..................RESPONDENT GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 [PAN : ADCPB 6079 K] APPEARANCES BY: SHRI MIRAJ D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 20 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 1 ST , 2019 O R D E R PER J. SUDHAKAR REDDY :- AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 35 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE DEPARTMENT WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 2. THE UNDISPUTED FACT IN ALL THESE APPEALS 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, THIS APPEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT, THIS APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 1 ST DAY OF APRIL, 2019. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.04.2019 {SC SPS} 2 I.T.A. NO. 1700/KOL/2017 ASSESSMENT YEAR: 2009-10 ASHISH KUMAR BARH COPY OF THE ORDER FORWARDED TO: 5., 1. INCOME TAX OFFICER, WARD-27(1), HALDIA 2. ASHISH KUMAR BARH GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES