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

ITA 1704/KOL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4494 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• 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. 1701/KOL/2017 ASSESSMENT YEAR: 2007-08 INCOME TAX OFFICER, WARD-27(1), HALDIA........................................................APPELLANT NEW BARH JEWELLERS....................RESPONDENT APANIKA MARKET COMPLEX CHAITANYAPUR SUTAHATA- 721 635 [PAN : AACFM 2915 P] I.T.A. NO. 1703/KOL/2017 ASSESSMENT YEAR: 2006-07 I.T.A. NO. 1704/KOL/2017 ASSESSMENT YEAR: 2007-08 I.T.A. NO. 1705/KOL/2017 ASSESSMENT YEAR: 2008-09 I.T.A. NO. 1706/KOL/2017 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-27(1), HALDIA........................................................APPELLANT PRANAB KUMAR BARH..................RESPONDENT GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 [PAN : ADFPB 4448 K] I.T.A. NO. 1707/KOL/2017 ASSESSMENT YEAR: 2005-06 I.T.A. NO. 1708/KOL/2017 ASSESSMENT YEAR: 2006-07 I.T.A. NO. 1709/KOL/2017 ASSESSMENT YEAR: 2007-08 I.T.A. NO. 1710/KOL/2017 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-27(1), HALDIA........................................................APPELLANT M/S. DINANATH ORNAMENT STORES...........RESPONDENT GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 [PAN : AABFD 9969 G] 2 I.T.A. NO. 628/KOL/2016 ASSESSMENT YEAR: 2002-03 I.T.A. NO. 629/KOL/2016 ASSESSMENT YEAR: 2003-04 M/S. BEEYU OVERSEAS LTD I.T.A. NO. 1696/KOL/2017 ASSESSMENT YEAR: 2005-06 I.T.A. NO. 1697/KOL/2017 ASSESSMENT YEAR: 2006-07 I.T.A. NO. 1698/KOL/2017 ASSESSMENT YEAR: 2007-08 I.T.A. NO. 1699/KOL/2017 ASSESSMENT YEAR: 2008-09 INCOME TAX OFFICER, WARD-27(1), HALDIA........................................................APPELLANT PRANAB KUMAR BARH..................RESPONDENT GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 [PAN : ADCPB 6079 K] I.T.A. NO. 1711/KOL/2017 ASSESSMENT YEAR: 2007-08 I.T.A. NO. 1712/KOL/2017 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-27(1), HALDIA........................................................APPELLANT BARH JEWELLERS.............................RESPONDENT DURGACHAK COMMERCIAL COMPLEX DIST- PURBA MEDINIPUR WB 721 602 [PAN : AAHFB 9722 H] 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 : MARCH , 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 THESE APPEALS. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE DEPARTMENT WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEALS ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEALS ARE ADMITTED. 3 I.T.A. NO. 628/KOL/2016 ASSESSMENT YEAR: 2002-03 I.T.A. NO. 629/KOL/2016 ASSESSMENT YEAR: 2003-04 M/S. BEEYU OVERSEAS LTD 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, THESE APPEALS OF THE REVENUE ARE DISMISSED. 2. IN THE RESULT, THESE APPEALS OF THE REVENUE ARE DISMISSED. KOLKATA, THE 20 TH DAY OF MARCH, 2019. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20.03.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. NEW BARH JEWELLERS APANIKA MARKET COMPLEX CHAITANYAPUR SUTAHATA- 721 635 2. PRANAB KUMAR BARH GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 3. M/S. DINANATH ORNAMENT STORES GARKAMALPUR, MAHISADAL DIST- PURBA MEDINIPUR WB-721 602 4. BARH JEWELLERS DURGACHAK COMMERCIAL COMPLEX DIST- PURBA MEDINIPUR WB 721 602 5. INCOME TAX OFFICER, WARD-27(1), HALDIA 4 I.T.A. NO. 628/KOL/2016 ASSESSMENT YEAR: 2002-03 I.T.A. NO. 629/KOL/2016 ASSESSMENT YEAR: 2003-04 M/S. BEEYU OVERSEAS LTD 6. CIT(A)- 7. CIT- , 8. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES