ITO(E), Wd-1(4),Kolkata, Kolkata V. Mamata Shankar Ballet Troupe, Kolkata

ITA 2130/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7218 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1997-1998
• Appeal Filed On: 04-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SITAL CHANDRA DAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 2130/KOL/2016 ASSESSMENT YEAR: 1997-98 INCOME TAX OFFICER(EXEMPTIONS), WARD-1(4) KOLKATA......................APPELLANT VS. MAMATA SHANKAR BALLET TROUPE.......................RESPONDENT 318/C, PRANTIK PALLI RAJDANGA KOLKATA 700 107 [PAN : AAATM 8509 N] APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SITAL CHANDRA DAS, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 30 TH , 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 28 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- IN THIS APPEAL OF THE REVENUE, THE UNDISPUTED FACT IS THAT THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20,00,000/-, AS FIXED BY THE CBDT CIRCULAR NO.3/2018, F. NO. 279/MISC. 142/2007-ITJ (PT), DT. 11 TH JULY, 2018. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO. 3/2018, THIS APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 2. EVEN OTHERWISE, THE ISSUE INVOLVED IN THIS APPEAL IS COVERED BY THE DECISION OF THE B BENCH OF THE ITAT, KOLKATA, IN THE ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2006- 07, IN I.T.A. NO.1300/KOL/2010, ASSESSMENT YEAR 2006-07, ORDER DT. 02/08/2017. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 28 TH DAY OF SEPTEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 28.09.2018 {SC SPS} 2 ITA NO. 2130/KOL/2016 ASSESSMENT YEAR: 1997-98 MAMATA SHANKAR BALLET TROUPE COPY OF THE ORDER FORWARDED TO: 1. MAMATA SHANKAR BALLET TROUPE 318/C, PRANTIK PALLI RAJDANGA KOLKATA 700 107 2. INCOME TAX OFFICER(EXEMPTIONS), WARD-1(4) KOLKATA 3. CIT(A)- 4. CIT- 15 , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES