A.C.I.T.Circle - Haldia., Purba Medinipur V. JAYA MALLICK, Purba Medinipur

ITA 1796/KOL/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5125 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 06-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANJAN PRASAD RAY
• Assessee Lawyers: RABINDRA NATH DAS SHRI ATIN D
• Keywords: Tax effect

Judgement Text

I.T.A. NO. 1796/KOL./2012 ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1796/KOL/ 2012 ASSESSMENT YEAR: 2006-2007 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..................APPELLANT CIRCLE-HALDIA, BASUDEVPUR, KHANJANCHAK, HALDIA, PURBA MEDINIPUR-721 602 -VS.- JAYA MALLICK,...................................... ...................................RESPONDENT BHAWANIPUR, MILAN, HALDIA, PURBA MEDINIPUR-721 657 [PAN : AEYPM 7999 E] APPEARANCES BY: SHRI ANJAN PRASAD RAY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI RABINDRA NATH DAS, ADVOCATE, SHRI ATIN DAS, AD VOCATE AND SHRI SUGATA DAS, ADVOCATE, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JANUARY 06, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 06, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXIII, KOLKAT A DATED 21.09.2012 FOR THE ASSESSMENT YEAR 2006-07. 2. AS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESS EE, AT THE OUTSET, THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE I S LESS THAN THE REVISED MONETARY LIMIT RECENTLY FIXED BY THE CBDT VIDE CIRC ULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 AT RS.10,00,000/- FOR FILING THE AP PEAL BY THE REVENUE BEFORE THE TRIBUNAL AND THIS POSITION CLEAR LY EVIDENT FROM THE GROUNDS RAISED BY THE REVENUE IN THIS APPEAL IS NOT DISPUTED EVEN BY THE LD. D.R. IN CIRCULAR NO. 21/2015 (SUPRA) RECENTLY I SSUED BY THE CBDT, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENU E BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS.10,00,000/- AND AS CLARIFI ED IN THE SAID CIRCULAR, I.T.A. NO. 1796/KOL./2012 ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 2 THE SAID MONETARY LIMIT IS APPLICABLE RETROSPECTIVE LY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL. THE CBDT HAS ALSO INST RUCTED THAT SUCH PENDING APPEALS BELOW THIS SPECIFIED TAX LIMIT OF R S.10,00,000/- MAY BE WITHDRAWN/ NOT PRESSED. KEEPING IN VIEW THE INSTRUC TION GIVEN BY THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10.12.2015, WH ICH IS SQUARELY APPLICABLE IN THE PRESENT CASE, THE APPEAL FILED BY THE REVENUE IN THIS CASE IS TREATED AS WITHDRAWN/NOT PRESSED AND DISMIS SED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 06, 2 016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF JANUARY, 2016 COPIES TO : (1) ASSISTANT COMMISSIONER OF INCOME TAX,. CIRCLE-HALDIA, BASUDEVPUR, KHANJANCHAK, HALDIA, PURBA MEDINIPUR-721 602 (2) JAYA MALLICK, BHAWANIPUR, MILAN, HALDIA, PURBA MEDINIPUR-721 657 (3)COMMISSIONER OF INCOME-TAX (APPEALS), CENTRAL-X XXIII, KOLKATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.