DCIT, Circle - 11(1), Kolkata, Kolkata V. M/s. Development Consultants Pvt. Ltd., Kolkata

ITA 2413/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1362 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 05-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M GHOSH
• Assessee Lawyers: A BISWAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2413/KOL/2017 [ASSESSMENT YEAR: 2007-08] APPELLANT BY SMT. M.GHOSH, SR.DR RESPONDENT BY SH. A.BISWAS, FCA DATE OF HEARING 05.09.2018 DATE OF PRONOUNCEMENT 07.09.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 24.09.2017 PASSED BY CIT(A)-22, KOLKATA FOR AY 2007-08. 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 AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO.3/2018, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. 4.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 07.09.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:-07.09.2018 *AMIT KUMAR* DCIT, CIRCLE-11(1), P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. VS M/S. DEVELOPMENT CONSULTANTS. PVT.LTD., 24, PARK STREET, KOLKATA-700016. PAN-AAACD8900F (APPELLANT) (RESPONDENT) ITA NO.2383/KOL/2017 [ASSESSMENT YEAR: 2012-13] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- DCIT, CIRCLE-11(1), P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. 2. RESPONDENT- M/S. DEVELOPMENT CONSULTANTS. PVT.LTD., 24, PARK STREET, KOLKATA-700016. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA