ACIT, Circle-1, Burdwan, Burdwan V. Arup Kumar Bhowmick, Burdwan

ITA 1973/KOL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4508 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 22-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Keywords: Tax effect

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1973/KOL/2014 [ASSESSMENT YEAR: 2010 - 11] APPELLANT BY SH. S.DASGUPTA, ADDL. CIT DR RESPONDENT BY SH. SUBHASH AGARWAL, ADVOCATE DATE OF HEARING 19.07.2018 DATE OF PRONOUNCEMENT 08 .08.2018 ORDER PER J .S UDHAKAR REDDY, ACCOUNTANT MEMBER IN THE RELEVANT APPEAL, THE UNDISPUTED FACT 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.0279/MISC.142/2007 - ITJ(PT), DATED 11 TH JULY, 2018. 2. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO.3/2018, THE APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 .08.2018. SD/ - SD/ - (S.S. VISWANETHRA RAVI) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 08. 08.2018 *AMIT KUMAR* ACIT, CIRCLE - 1, BURDWAN COURT COMPOUND, BURDWAN - 713101. VS ARUP K UMAR BHOWMICK, PURATAN CHAK, P.O.NUTANGANJ, DISTT. - BURDWAN - 713102. PAN - AEFPB3107E (APPELLANT) (RESPONDENT) ITA NO.1 9 73 /KOL/201 4 [ASSESSMENT YEAR: 20 1 0 - 11 ] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT - ACIT, CIRCLE - 1, BURDWAN COUR T COMPOUND, BURDWAN - 713101. 2. RESPONDENT - ARUP K UMAR BHOWMICK, PURATAN CHAK, P.O.NUTANGANJ, DISTT. - BURDWAN - 713102. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA 5. DR: ITAT - KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA