ITO, Ward - 25(1), Kolkata , Kolkata V. Shri Manoranjan Bera , Kolkata

ITA 2394/KOL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8393 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA No. 2394/KOL/2019 A.Y. 2013-2014 & CO No. 07/KOL/2020 (in ITA No. 2394/KOL/2019) A.Y. 2013-2014 Monoranjan Bera 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA [Virtual Court Hearing] Before Shri P.M. Jagtap, Vice-President & Shri Partha Sarathi Chaudhury, Judicial Member I.T.A. No. 2394/KOL/2019 Assessment Year: 2013-2014 Income Tax Officer,........................................................................Appellant Ward-25(4), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road, South, 1 st Floor, Kolkata-700031 -Vs.- Monoranjan Bera,...........................................................................Respondent 16/D/1, Bose Pukur Road, Prantik Pally, Kolkata-700042 [PAN: AMVPB2102K] -AND- C.O. No. 07/KOL/2020 (arising out of ITA No. 2394/KOL/2019) Assessment Year: 2013-2014 Monoranjan Bera,.........................................................................Cross Objector 16/D/1, Bose Pukur Road, Prantik Pally, Kolkata-700042 [PAN: AMVPB2102K] -Vs.- Income Tax Officer,........................................................................Respondent Ward-25(1), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road, South, 1 st Floor, Kolkata-700031 Appearances by: Shri Rajat Datta, Addl. CIT, appeared on behalf of the Revenue Shri S.M. Surana, Advocate, appeared on behalf of the assessee D a t e o f c o n c l u d i n g t h e h e a r i n g : N o v e m b e r 1 6 , 2 0 2 1 D a t e o f p r o n o u n c i n g t h e o r d e r : N o v e m b e r 1 6 , 2 0 2 1 O R D E R Per Shri P.M. Jagtap, Vice-President (KZ):- T h i s a p p e a l i s p r e f e r r e d b y t h e R e v e n u e a g a i n s t t h e o r d e r o f l d . C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) - 7 , K o l k a t a d a te d 1 6 t h A u g u s t , ITA No. 2394/KOL/2019 A.Y. 2013-2014 & CO No. 07/KOL/2020 (in ITA No. 2394/KOL/2019) A.Y. 2013-2014 Monoranjan Bera 2 2 0 1 9 f o r a s s e s s m e n t y e a r 2 0 1 3 - 1 4 . T h e a s s e s s e e h a s a l s o f i l e d C r o s s O b j e c t i o n b e i n g C . O . N o . 0 7 / K O L / 2 0 2 0 a g a i n s t t h e o rd e r o f l d . C I T ( A p p e a l s ) - 7 , K o l k a t a d a t e d 1 6 . 0 8 . 2 0 1 9 . 2 . A s p o i n t e d o u t b y t h e l d . C o u n s e l f o r t h e a s s e s se e , a t t h e o u t s e t , t h e t a x e f f e c t i n v o l v e d i n t h i s a p p e a l i s l e s s t h a n t h e m o n e t a r y l i m i t o f R s . 5 0 , 0 0 , 0 0 0 / - f i x e d b y t h e C . B . D . T . v i d e C i r c u l a r N o . 1 7 / 2 0 1 9 d a t e d 8 t h A u g u s t , 2 0 1 9 f o r f i l i n g t h e a p p e a l b y t h e R e v e n u e be f o r e t h e T r i b u n a l a n d t h i s p o s i t i o n c l e a r l y e v i d e n t f r o m t h e r e c o r d i s n ot d i s p u t e d e v e n b y t h e l d . D . R . A s c l a r i f i e d b y t h e C B D T i n t h e s a i d C i r c ul a r , t h e r e v i s e d m o n e t a r y l i m i t o f R s . 5 0 , 0 0 , 0 0 0 / - f o r f i l i n g t h e a p pe a l b y t h e R e v e n u e b e f o r e t h e T r i b u n a l i s a p p l i c a b l e e v e n t o t h e p e n d in g a p p e a l s a n d s u c h a p p e a l s a r e l i a b l e t o b e d i s m i s s e d a s w i t h d r a w n o r n o t p r e s s e d . W e a c c o r d i n g l y t r e a t t h i s a p p e a l o f t h e R e v e n u e a s w i th d r a w n / n o t p r e s s e d a n d d i s m i s s t h e s a m e o n a c c o u n t o f l o w t a x e f f e c t . 3 . A s a r e s u l t o f t h e d i s m i s s a l o f t h e a p p e a l o f t he R e v e n u e o n a c c o u n t o f l o w t a x e f f e c t , t h e C r o s s O b j e c t i o n f i l e d b y t h e a s s e s s e e b e i n g C . O . N o . 0 7 / K O L / 2 0 2 0 h a s b e c o m e i n f r u c t u o u s a s a g r e e d e v e n by t h e l d . C o u n s e l f o r t h e a s s e s s e e a n d t h e s a m e i s a l s o l i a b l e t o b e d i s m i s s e d . 4. In the result, the appeal of the Revenue as well as the Cross Objection of the assessee both are dismissed. O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n N o v e m b e r 1 6 , 2 0 2 1 . S d / - S d / - (Partha Sarathi Chaudhury) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 16 th day of November, 2021 Copies to : (1) Income Tax Officer, Ward-25(4), Kolkata, Aayakar Bhawan Dakshin, ITA No. 2394/KOL/2019 A.Y. 2013-2014 & CO No. 07/KOL/2020 (in ITA No. 2394/KOL/2019) A.Y. 2013-2014 Monoranjan Bera 3 2, Gariahat Road, South, 1 st Floor, Kolkata-700031 (2) Monoranjan Bera, 16/D/1, Bose Pukur Road, Prantik Pally, Kolkata-700042 (3) Commissioner of Income Tax (Appeals)-7, Kolkata, (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File By order Senior Private Secretary/DDO, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.