I.T.O Wd - 12(1), Kolkata, Kolkata V. M/s. Surovi Mansion Jewellers Pvt Ltd, Kolkata

ITA 2452/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6522 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAURABH GUPTA FCA ASSESSSEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA ( BEFORE SRI J. SUDHAKAR REDDY , ACCOUNTANT MEMBER ) I.T.A. NO. 2452 / KOL /201 7 ASSESSMENT YEAR: 20 09 - 10 INCOME TAX OFFICER , KOLKATA.. . . APPELLANT WARD NO. 1 2(2 ), P - 7, CHOWRINGHEE SQUARE , AAYAKAR BHAWAN, 7 TH FLOOR, KOLKATA 700 069 M/S. SUROVI MANSION JEWELLERS PVT. LTD. . . RESPONDENT 195/3B, RASH BEHARI AVENUE, BALLYGUNGE, KOLKATA 700 019. [PAN : AAICS 3050 P ] APPEARANCES BY: SHRI SALLONG YADEN , ADDL. CIT , APPEARED ON BEHALF OF THE REVENUE. SHRI SAURABH GUPTA, FCA APPEARING ON BEHALF OF THE ASSESSSEE. DATE OF CONCLUDING THE HEARING : MARCH 28 , 2018 DATE OF PRONOUNCING THE ORDER : APRIL 12 , 2018 ORDER PER J. SUDHAKAR REDDY, AM : - THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 4 , KOLKATA , (HEREINAFTER THE LD. CIT(A)), DT. 22 / 09 /201 7 , PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2009 - 10 . 2 . THIS APPEAL OF THE REVENUE IS TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 21/2015, DATED 10TH DECEMBER, 2015, AS THE TAX EF FECT IS ADMITTEDLY BELOW RS. 10 LAKHS. 3 . IN THE RESULT THE APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 12 TH DAY OF APRIL , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 12 .0 4 .201 8 {SC SPS} 2 I.T.A. NO. 2452 /KOL /2017 ASSESSMENT YEAR: 2009 - 10 M/S. SUROVI MANSION JEWELLERS PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. ITO WARD 1 2(1 ), KOLKATA, P - 7, CHOWRINGHEE SQUARE AAYAKRA BHAWAN, 7 TH FLOOR KOLKATA 700 069 2. M/S. SUROVI MANSION JEWELLERS PVT. LTD. 195/3B, RASH BEHARI AVENUE, BALLYGUNGE, KOLKATA 700 019 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES