ITO, Ward-29(4), Kolkata, Kolkata V. Shri Khagendra Nath Das, Kolkata

ITA 1956/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1763 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 01-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST
• Keywords: Tax effect

Judgement Text

1 ITA NO. 1956/KOL/2017 ASSESSMENT YEAR: 2009-2010 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1956/KOL./2017 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-29(4), KOLKATA, AAYAKAR BHAWAN, 2, GARIAHAT ROAD SOUTH, 4 TH FLOOR, KOLKATA-700 068 -VS.- SHRI KHAGENDRA NATH DAS,........................... ..............RESPONDENT 9, MAHESH DUTTA LANE, KOLKATA-700 027 [PAN: ADRPD 1307 K] APPEARANCES BY: SHRI AMITAVA BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT SHRI V.N. PUROHIT, FCA & SHRI H.V. BHARDWAJ, FCA, F OR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JANUARY 11, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 11, 2018 O R D E R THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-8, KOLKATA DAT ED 08.06.2017 AND IN THE SOLITARY ISSUE INVOLVED THEREIN, THE REVENUE HAS CHALLENGED THE ACTION OF THE LD. CIT(APPEALS) IN DELETING THE ADDI TIONS MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESS EE AGGREGATING TO RS.30,28,664/-. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, I.E. ON 11.01.2018, THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, HA S POINTED OUT THAT THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE EXCLU DING EDUCATION CESS IS LESS THAN THE MONETARY LIMIT FIXED BY THE CBDT VIDE CIRCULAR 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) ISSUED BY THE CBDT, THE MONETARY 2 ITA NO. 1956/KOL/2017 ASSESSMENT YEAR: 2009-2010 LIMIT FOR FILING THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS.10,00,000/- AND AS CLARIFIED IN THE SAID CIRCULAR, THE SAID MONETARY LIMIT IS APPLICABLE RETROSPECTIVELY EVEN T O THE APPEALS PENDING BEFORE THE TRIBUNAL. THE CBDT HAS ALSO INSTRUCTED T HAT SUCH PENDING APPEALS BELOW THIS SPECIFIED TAX LIMIT OF RS.10,00, 000/- MAY BE WITHDRAWN/ NOT PRESSED. AS HELD BY THE HONBLE DELHI BENCH OF THIS TRIBUNA L IN THE CASE OF ACIT VS.- DALLAS FINANCE LIMITED RENDERED VIDE ITS ORDER DATED 07.04.2017 IN ITA NO. 3946/DEL./2010 WHILE CONSIDER ING THE TAX EFFECT OF RS.10 LAKHS, WHEREIN IT WAS HELD THAT SURCHARGE AND EDUCATION CESS SHALL NOT BE INCLUDED IN WORD TAX FOR THE PURPOSE OF EX AMINING THE TAX EFFECT AS ENVISAGED IN THE BOARDS CIRCULAR NO. 21/2015 DA TED 10 TH DECEMBER, 2015. I ACCORDINGLY TREAT THIS APPEAL AS NOT PRESSE D AND DISMISS THE SAME. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DAY OF JANUARY, 2018. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 11 TH DAY OF JANUARY, 2018 COPIES TO : (1) INCOME TAX OFFICER, WARD-29(4), KOLKATA, AAYAKAR BHAWAN, 2, GARIAHAT ROAD SOUTH, 4 TH FLOOR, KOLKATA-700 068 2) SHRI KHAGENDRA NATH DAS, 9, MAHESH DUTTA LANE, KOLKATA-700 027 (3) CIT(APPEALS)-8, KOLKATA, (4) CIT- , KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.