ITO, Ward-31(2). Kolkata, Kolkata V. Sri Jay Narayan Shaw, Kolkata

ITA 1820/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1384 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHUDHURY CIT DR REVE
• Assessee Lawyers: A K TIBREWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 1820 / KOL/201 7 ASSESSMENT YEAR: 2008 - 09 INCOME TAX OFFICER, WARD - 31(2), KOLKATA . . ... APPELLANT 10B, MIDDLETON ROW 4 TH FLOOR KOLKATA 700 071 SRI JAY NARAYAN SHAW. .. . .. .. RESPONDENT 6, GIRISH CHANDRA BOSE ROAD KOLKATA 700 014 [PAN : ATWPS 3862 K ] APPEARANCES BY: SHRI A.K. TIBREWAL, FCA , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHUDHURY , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 8 TH , 201 8 DATE OF PRONOUNCING THE ORDER : MARCH 9 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 9 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30 / 0 6 /2017. 2. THIS APPEAL OF THE REVENUE IS TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 21/2015, DATED 10TH DECEMBER, 2015, AS THE TAX EFFECT IS ADMITTEDLY BELOW RS. 10 LAKHS. 3. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 9 TH DAY OF MARCH , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 09 . 0 3 .201 8 {SC SPS} 2 I.T.A. NO. 1820/KOL/2017 ASSESSMENT YEAR: 2008 - 09 SRI JAY NARAYAN SHAW C OPY OF THE ORDER FORWARDED TO: 1. SRI JAY NARAYAN SHAW 6, GIRISH CHANDRA BOSE ROAD KOLKATA 700 014 2. INCOME TAX OFFICER, WARD - 31(2), KOLKATA 10B, MIDDLETON ROW 4 TH FLOOR KOLKATA 700 071 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES