A.C.I.T.,Circle-3(2), Port Blair V. Shri Kannappan Nagarajan, Port Blair

ITA 2040/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7312 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-01-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 30-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO. 2040/KOL/2019 KANNAPPAN NAGARAJAN, A.Y. 20149-15 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2040/KOL/2019 ASSESSMENT YEAR: 2014-15 ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-3(2), PORT BLAIR VS. SHRI KANNAPPAN NAGARAJAN (PAN: ADEPN7516P) APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 19.01.2021 DATE OF PRONOUNCEMENT 19.01.2021 FOR THE APPELLANT SHRI DHRUBAJYOTI ROY, JCIT FOR THE RESPONDENT N O N E ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)- 6, KOLKATA DATED 02.04.2019 FOR AY 2014-15. THIS APPEAL OF REVENUE IS TIME BARRED BY 49 DAYS AND CONDONATION PETITION HAS BEEN FILED BY THE REVENUE. AFTER CONSIDERING THE CONDONATION PETITION, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 2. AT THE OUTSET ITSELF, IT IS NOTED THAT REVENUE S APPEAL IS HIT BY CBDT CIRCULAR NO. 17/2019 DATED 05.05.2019 AND THE TAX EFFECT INVOLVED IN THIS APPEAL OF REVENUE IS RS.48,68,170/-, WHICH IS LESS THAN RS. 50 LACS, THEREFORE, THE REVENUES APPEAL BEFORE THIS TRIBUNAL IS NOT MAINTAINABLE IN VIEW OF CITED THE CBDT CIRCULAR NO. 17/2019 DATED 05.05.2019. SINCE THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.50 LACS, WE TREAT THE REVENUE APPEAL TO FALL IN THE KEN OF CBDT CIRCULAR (SUPRA) AND SO WE DISMISS IT AS NOT MAINTAINABLE. HOWEVER, THE REVENUE IS AT LIBERTY TO PREFER MISC. APPLICATION TO RECALL THIS ORDER PROVIDED IT FALLS UNDER ANY OF THE EXCEPTION CLAUSES CITED IN THE CBDT CIRCULAR (SUPRA). 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (J.S. REDDY) SD/- (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19.01.2021 ITA NO. 2040/KOL/2019 KANNAPPAN NAGARAJAN, A.Y. 20149-15 2 | P A GE JD, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- ACIT, CIRCLE-3(2), PORT BLAIR. 2. RESPONDENT SHRI KANNAPPAN NAGARAJAN, SEASHORE ROAD, ANARKALI VILLAGE, PORT BLAIR, A&N ISLANDS-744 102. 3. THE CIT(A)- 6, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA