ITO, Ward-52(3), Kolkata, Kolkata V. Smt. Ratna Roy Choudhury, Kolkata

ITA 1951/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3552 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 31-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. ABY.T.VARKEY, JUDICIAL MEMBER ITA NO.1416/KOL/2018 [ASSESSMENT YEAR: 2014-15] APPELLANT BY SH. SAURABH KUMAR, ADDL. CIT DR RESPONDENT BY NONE ITA NO.1951/KOL/2017 [ASSESSMENT YEAR: 2008-09] APPELLANT BY SH. SAURABH KUMAR, ADDL. CIT DR RESPONDENT BY NONE DATE OF HEARING 20.08.2018 DATE OF PRONOUNCEMENT 20.08.2018 ORDER PER BENCH THESE TWO APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDERS OF LD. CIT(A)-5, KOLKATA DATED 27.03.2018 FOR AY 2014-15 AND LD.CIT(A)-16, KOLKATA DATED 06.07.2017 FOR AY 2008-09 RESPECTIVELY. 2. AT THE TIME OF HEARING FIXED IN THESE CASES ON 20.08.2018, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. AS POINTED OUT BY LD.DR, THE TAX EFFECT INVOLVED IN THESE APPEALS OF THE REVENUE HOWEVER, IS LESS THAN THE REVISED MONETARY LIMIT OF RS.20 LACS FIXED BY THE CBDT FOR FILING THE REVENUES APPEALS BEFORE THE DCIT, CIRCLE-14(2), AAYAKAR BHAWAN POORBA, 6 TH FLOOR, 110, SHANTIPALLY, KOLKATA-700107. VS M/S SARALA WOMEN WELFARE SOCIETY, 184, ANDUL STATION ROAD, JIJOREHAT, HOWRAH-711302. PAN-AAKCS0965P (APPELLANT) (RESPONDENT) ITO, WARD-52(3), CENTRAL REVENUE BUILDING, BAMBOO VILLA, 169, A.J.C.BOSE ROAD, 3 RD FLOOR, KOLKATA- 700014. VS SMT. RATNA ROY CHOUDHURY, FLAT NO.A2, 232, JODHPUR PARK, KOLKATA-700068. PAN-ACMPR9826M (APPELLANT) (RESPONDENT) ITA NO.1416/KOL/2018 & 1951/KOL/2017 PAGE | 2 TRIBUNAL. THE CBDT VIDE ITS RECENT CIRCULAR NO.3/2018 ISSUED ON 11.07.2018 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS OF THE REVENUE BEFORE THE TRIBUNAL TO RS.20 LACS. AS CLARIFIED IN THE SAID CIRCULAR, THE REVISED MONETARY LIMIT OF RS.20 LACS FOR FILING THE REVENUES APPEALS BEFORE THE ITAT WOULD APPLY TO THE APPEALS ALREADY FILED BY THE REVENUE WHICH ARE PENDING BEFORE THE TRIBUNAL AND THE SAME ARE LIABLE TO BE DISMISSED AS WITHDRAWN/NOT PRESSED. WE ACCORDINGLY TREAT THESE APPEALS OF THE REVENUE INVOLVING THE TAX EFFECT OF LESS THAN RS.20 LACS AS WITHDRAWN/NOT PRESSED KEEPING IN VIEW THE CIRCULAR NO.3/2018 (SUPRA) ISSUED BY CBDT AND DISMISS THE SAME. 3. IN THE RESULT, BOTH APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.08.2018. SD/- SD/- (ABY.T.VARKEY) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 20.08.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- [1]. DCIT, CIRCLE-14(2), AAYAKAR BHAWAN POORBA, 6 TH FLOOR, 110, SHANTIPALLY, KOLKATA-700107. [2] ITO, WARD-52(3), CENTRAL REVENUE BUILDING, BAMBOO VILLA, 169, A.J.C.BOSE ROAD, 3 RD FLOOR, KOLKATA-700014. 2. RESPONDENT- [1]. M/S SARALA WOMEN WELFARE SOCIETY, 184, ANDUL STATION ROAD, JIJOREHAT, HOWRAH-711302. [2]. SMT. RATNA ROY CHOUDHURY, FLAT NO.A2, 232, JODHPUR PARK, KOLKATA-700068. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA BENCH 5. DR: ITAT-KOLKATA SR.P.S./H.O.O ITAT, KOLKATA