ITO, Ward-1(1), Durgapur., Durgapur V. Shri Vishal Rajdev, Durgapur

ITA 2522/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4688 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 01-11-2013
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 2522/KOL./2013 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2522/KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .................................APPELLANT WARD-1(1), DURGAPUR, AAYAKAR BHAWAN, CITY CENTRE, DURGAPUR-713 216 -VS.- SHRI VISHAL RAJDEV,................................ ................................RESPONDENT S/O. SHRI MOTI LAL RAJDEV, SRINAGARPALLY, BENACHITY, DURGAPUR-713 213 DIST. BURDWAN, W.B. [PAN : ADTPR 0736 N] APPEARANCES BY: SHRI DEBASISH BANERJEE, JCIT, SR. D.R., FOR THE DEPARTMENT NONE, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JUNE 08, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 08, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), DURGAPUR DATE D 29.08.2013 FOR THE ASSESSMENT YEAR 2009-10. 2 AT THE TIME OF HEARING BEFORE US FIXED TODAY, NON E HAS APPEARED ON BEHALF OF THE ASSESSEE. IT IS SEEN THAT THE TAX EFF ECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN THE REVISED MONETARY LI MIT RECENTLY FIXED BY THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 AT RS.10,00,000/- FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AND THIS POSITION CLEARLY EVIDENT FROM THE GROUNDS RAISED BY THE REVENUE IN THIS APPEAL IS NOT DISPUTED EVEN BY THE LD. D.R. IN CIRCULAR NO. 21/2015 I.T.A. NO. 2522/KOL./2013 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 (SUPRA) RECENTLY ISSUED BY THE CBDT, THE MONETARY L IMIT FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS.10,00,000/- AND AS CLARIFIED IN THE SAID CIRCULA R, THE SAID MONETARY LIMIT IS APPLICABLE RETROSPECTIVELY EVEN TO THE APP EALS PENDING BEFORE THE TRIBUNAL. THE CBDT HAS ALSO INSTRUCTED THAT SUCH PE NDING APPEALS BELOW THIS SPECIFIED TAX LIMIT OF RS.10,00,000/- MAY BE W ITHDRAWN/ NOT PRESSED. KEEPING IN VIEW THE INSTRUCTION GIVEN BY THE CBDT V IDE CIRCULAR NO. 21/2015 DATED 10.12.2015, WHICH IS SQUARELY APPLICA BLE IN THE PRESENT CASE, THE APPEAL FILED BY THE REVENUE IN THIS CASE IS TREATED AS WITHDRAWN/NOT PRESSED AND DISMISSED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 08, 2016 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 8 TH DAY OF JUNE, 2016 (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 8 TH DAY OF JUNE, 2016 COPIES TO : (1) INCOME TAX OFFICER, WARD-1(1), DURGAPUR, AAYAKAR BHAWAN, CITY CENTRE, DURGAPUR-713 216 (2) SHRI VISHAL RAJDEV, S/O. SHRI MOTI LAL RAJDEV, SRINAGARPALLY, BENACHITY, DURGAPUR-713 213 DIST. BURDWAN, W.B. (3) COMMISSIONER OF INCOME-TAX (APPEALS), DURGAPUR (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.