I.T.O.,Ward-2(4), Siliguri V. Shri Pawan Kumar Agarwal, Siliguri

ITA 2415/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7296 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWA S CIT LD
• Keywords: Tax effect
• Section: 201; 147; 144

Judgement Text

1 ITA NO. 2415/KOL/19 A.Y 2013 - 14 . . IN THE INCOME TAX APPELLATE TRIBUNAL A - SMC BENCH: KOLKATA [BEFORE SHRI SATBEER SINGH GODARA, HONBLE J M ] I .TA NO. 2415 /KOL/201 9 A.Y 20 1 3 - 14 I.T.O. WARD 2(4) , SILIGURI VS. SHRI PAWAN KUMAR AGARWAL PAN: ACMPA4949C APPELLANT RESPONDENT DATE OF H EARING 2 7 - 01 - 2020 DATE OF PRONOUNCEMENT 31. .01.2020 FOR THE APPELLANT S MT. RANU BIS WAS , ADDL. CIT, LD. DR FOR THE RESPONDENT NONE APPEARED ORDER TH IS ASSESEES APPEAL FOR ASSESSMENT YEAR 2013 - 14 ARISES AGAINST THE CIT(A), SILIGURIS ORDER DATED 06.08.2019 PASSED IN CASE NO.37/CIT(A)/SLG/2018 - 19 INVOLVING PROCEEDINGS U/S. 147 R.W.S 144 OF THE INCOME - TAX ACT, 1961 ( IN SHORT, ACT). 2. AT THE OUTSET ITSELF, IT IS NOTED THAT REVENUE S APPEAL IS HIT BY CB D T CIRCULAR NO. 17/2019 DATED 05.05. 2019 AND THE TAX EFFECT INVOLVED IN THIS APPEAL OF REVENUE IS RS. 26,40,685/ - (TOTAL ADDITION), WHICH IS LESS THAN RS. 50 LACS, THEREFORE, THE REVENUE S APPEAL IS NOT MAINTAINABLE IN VIEW OF CITED THE CB D T CIRCULAR NO. 17/2019 DATED 05.05. 201 9. 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 MIS C . 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 PRONOUNCED IN THE OPEN COURT ON 31 - 01 - 2020 SD/ - (SATBEER SINGH GODARA) JUDICIAL MEMBER DATED - 01 - 2020 2 ITA NO. 2415/KOL/19 A.Y 2013 - 14 . . PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ REVENUE: I NCOM E TAX OFFICER, WARD 2(4), AAYKAR BHAVAN, PARIBAHAN NAGAR, MATIGARA, SILIGURI - 734010. 2 RESPONDENT/ ASSESSEE: SHRI PAWAN KUMAR AGARWAL, ABOVE SAGAR HOTEL, 2 ND FL., BHAKTINAGAR, THANA, SEVOKE ROAD, SILIGURI - 734001. 40 RUPCHAND MUKHERJEE LANE, BHOWANIPUR, KOLKATA - 25. 3. CIT, 4. CIT(A), KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA