I.T.O Wd - 31(2),kolkata., Kolkata V. Aninda Bhattacharya., Kolkata

ITA 198/KOL/2013

• Counselvise Citation: 19823514 RSA 2013
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2013
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 07-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-01-2013
• Court: TRIBUNAL
• Department Lawyers: S L KOCHAR; ANIL KOCHA
• Assessee Lawyers: D BANERJEE JCIT LD
• Keywords: Tax effect
• Section: 10B

Judgement Text

ITA NO . 198/KOL/2013 - C - AM ANINDA BHATTACHARYA T.E 1 IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE : SHRI MAHAVIR SINGH ,JUDICIAL MEMBER, AND SHRI M. BALAGANESH , ACCOUNTANT MEMBER I.T.A NO. 198/KOL/2013 A.Y 2009 - 10 I.T.O WARD 31(2), KOLKATA VS. ANINDA BHATTACHARYA PAN: AEDPB 9808G ( APPELLANT ) ( RESPONDENT ) FOR THE RESPONDENT/DEPARTMENT : SHRI D. BANERJEE, JCIT/ LD. SR. DR FOR THE APPELLANT/ASSESSEE: S/ SHRI S.L KOCHAR & ANIL KOCHAR, ADVOCATES , LD.AR S DATE OF HEARING: 09 - 09 - 2015 DATE OF PRONOUNCEMENT: 09 - 09 - 2015 ORDER SHRI M.BAL A GANESH, AM THIS APPEAL BY THE REVENUE IS ARISING OUT OF THE ORDER OF LD. CIT(A), KOLKATA IN AP PEAL NO. 206 /CIT(A) - XI X/ITO, WD - 31(2)/KOL/11 - 12 DATED 1 7 - 11 - 2012 . ASSESSMENT WAS FRAMED BY I . T . O, WARD 3 1(2) , KOLKATA FOR THE ASSESSMENT YEAR 200 9 - 10 U/S 14 3(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 1 9 - 1 2 - 2011 . 2. SHRI D.BANERJEE, LEARNED JCIT/SR.DR REPRESENTED ON BEHALF OF THE REVENUE AND S/ SHRI S.L. KOCHAR & ANIL KOCHAR, ADVOCATE S , LEARNED AR REPRESENTED ON BEHALF OF THE ASSESSEE. 3. AT THE TIME OF HEARING BEFORE US, IT WAS SUBMITTED BY S/ SHRI S.L. KOCHAR ADVOCATE, LEARNED AR FOR THE ASSESSEE THAT THE TAX EFFECT ON THE DISPUTED ADDITIONS IN THE PRESENT CASE IS LESS THAN RS. 3 LAKHS. 4. IN REPLY, THE LEARNED JCIT/SR.DR VEHEMENTLY SUPPORTED THE ORDER OF THE LEARNED AO. ITA NO . 198/KOL/2013 - C - AM ANINDA BHATTACHARYA T.E 2 5 . W E HAVE HEARD THE RIVAL SUBMISSIONS AND ON PERUSAL OF THE INSTRUCTION NO.3/2011 DATED 09 - 03 - 2011 WE FIND THAT THE APPEAL WAS INSTITUTED ON 29 - 01 - 2013. WE FURTHER FIND THAT THE PRESENT APPEAL OF THE REVENUE HAS GOT TAX EFFECT ON THE DISPUTED ADDITION OF LES S THAN OF RS. 3 LAKHS. WE ALSO FIND THAT THIS APPEAL OF THE REVENUE DO ES NOT FALL UNDER ANY OF THE EXCEPTION S CONTEMPLATED IN THE SAID INSTRUCTION. ACCORDINGLY, THE REVENUE S APPEAL DESERVES TO BE DISMISSED BEING THE LOW TAX EFFECT. WE DISMISS THE APPEAL OF THE REVENUE IN LIMINE WITHOUT GOING INTO MERITS. 6 . IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 09/09/2015 SD/ - SD/ - COPY OF THE ORDER FORWARDED TO: 1. . THE APPELLANT : I T O W 31(2) 10B MIDDLETON ROW, 4 TH FL., KOL - 71 2 THE RESPONDENT - ANINDA BHATTACHARYA 34 CREEK ROW, 2 ND FL., KOL - 14 . 3 4. . / THE CIT, / THE CIT(A) 5 . DR, KOLKATA BENCH 6 . GUARD FILE . TRUE COPY, BY ORDER, ASSTT REGISTRAR ** PRADI P SPS ( MAHAVIR SINGH, JUDICIAL MEMBER ) ( M. BAL A GANESH, ACCOUNTANT MEMBER) DATE 09/09/2015