ITO, Ward - 40(1), Kolkata , Kolkata V. Sri Kalidas Saha , North 24 Parganas

ITA 2207/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2968 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 18-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2207/KOL/2017 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 31.07.2017 PASSED BY CIT(A)-12, KOLKATA FOR AY 2013-14. 2. 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. 3. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO.3/2018, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.02.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 13.02.2019 *AMIT KUMAR* ITO, WARD-40(1), KOLKATA. VS SRI KALIDAS SAHA, KORAR BAGAN, BANGOAN, NORTH 24 PGS.-743235. PAN-ALGPS1763B (APPELLANT) (RESPONDENT) APPELLANT BY SH.SOMNATH GHOSH, ADVOCATE RESPONDENT BY SH. ROBIN CHOUDHURY, ADDL.CIT SR.DR DATE OF HEARING 13.02.2019 DATE OF PRONOUNCEMENT 13.02.2019 ITA NO.2207/KOL/2017 (ASSESSMENT YEAR-2013-14) COPY FORWARDED TO: 1. APPELLANT- ITO, WARD-40(1), KOLKATA. 2. RESPONDENT- SRI KALIDAS SAHA, KORAR BAGAN, BANGOAN, NORTH 24 PGS.- 743235. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA 2