D.C.I.T., Circle-44, Kolkata, Kolkata V. Sri Bimal Kumar Saraogi, Kolkata

ITA 2612/KOL/2013

• Counselvise Citation: 261223514 RSA 2013
• Duration Of Justice: 2 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 14-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBASISH ROY
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

PAGE 1 OF 18 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. 2612/KOL/ 2013 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-44, KOLKATA, 3, GOVT. PLACE (WEST), KOLKATA-700 001 -VS.- SHRI BIMAL KUMAR SARAOGI,.......................... .................RESPONDENT 3, D.J. TEMPLE ROAD, KOLKATA-700 007 [PAN : AJWPS 8484 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2594 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-VIII, KOLKATA AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, E.M. BYE-PASS, KOLKATA-700 107 -VS.- M/S. SIDHANT CREDIT CAPITAL LIMITED,............... ..................RESPONDENT 2 ND FLOOR, ROOM NO. 40, 161/1, M.G. ROAD, KOLKATA-700 007 [PAN : AADCS 6539 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI ABHISHEK SHARMA, ACA, FOR THE ASSESSEE & I.T.A. NO.1501 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ............................APPELLANT WARD-2(3), ASANSOL, 54, G.T. ROAD (WEST), ASANSOL-713 304 PAGE 2 OF 18 -VS.- SRI RAGHUNATH PRASAD (HUF)......................... ...............RESPONDENT GURUNANAK COMPLEX, RAMBANDHU TALAW, G.T. ROAD (EAST), ASANSOL, BURDWAN-713 303 [PAN : AADHR 4315 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NOS.393, 394 & 395 /KOL/ 2015 ASSESSMENT YEARS: 2008-09, 2009-10 & 2010-11 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-1(4), JALPAIGURI, CENTRAL REVENUE BUILDING, NAYA BASTI, JALPAIGURI-735101 -VS.- SHRI VIJAY KUMAR SINGH,............................ ...............RESPONDENT CALTEX MORE, MALBAZAR, JALPAIGURI-735 221 [PAN :AKVPS 7046 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 402 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-1(3), KOLKATA -VS.- SRI PRADIP KUMAR AGARWAL,.......................... .................RESPONDENT C/O. NORTHERN DISTRIBUTORS, NEAR PANITANKI MORE, SEVOKE ROAD, SILIGURI-734001 [PAN : ACNPA 4879 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE & PAGE 3 OF 18 I.T.A. NO. 306 /KOL/ 2015 ASSESSMENT YEAR: 2008-2009 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-4(2), KOLKATA -VS.- M/S. SEWUJPUR TEA CO. (P) LIMITED,................. .............RESPONDENT 8, CANNING STREET, ROOM NO. 104 & 105, KOLKATA-700 001 [PAN : AABCK 3324 K] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI NIRAV SHETH, ACA, FOR THE ASSESSEE & I.T.A. NO. 84/KOL/ 2015 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-3(3), KOLKATA -VS.- M/S. KANPUR AGRA TRANSPORT PVT. LIMITED,........... ...............RESPONDENT P-8, HIDE LANE, 4 TH FLOOR, KOLKATA-700 073 [PAN : AABCK 3106 F] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1122 /KOL/ 2015 ASSESSMENT YEAR: 2007-2008 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ......................APPELLANT CIRCLE-28, KOLKATA -VS.- M/S. SHREE ARIHANT METALS,......................... ........................RESPONDENT 8, HIDE ROAD, KOLKATA-700 043 [PAN : AAPFS 5335 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.L. KOCHAR, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.1293 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-11(3), KOLKATA PAGE 4 OF 18 -VS.- M/S. DIAMOND DRUGS PVT. LIMITED,................... .....................RESPONDENT 37, SRI GOPAL MUKHERJEE LANE, KOLKATA-700 012 [PAN : AACCD 1202 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 2621 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-12(1), KOLKATA -VS.- M/S. J.K.M. OVERSEAS PVT. LIMITED.,................ ......................RESPONDENT 36, BIBHUTI BANDYOPADHYAY SARANI, KOLKATA-700 019 [PAN : AAACJ 6327 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.492 /KOL/ 2014 ASSESSMENT YEAR: 2004-2005 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-3, KOLKATA -VS.- M/S. NAGREEKA FOILS LTD.,.......................... .......................RESPONDENT 18, R.N. MUKHERJEE ROAD KOLKATA-700 001 [PAN : AAACN 8548 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NOS.34 & 35 /KOL/ 2014 ASSESSMENT YEARS: 2002-2003 & 2003-2004 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-11, KOLKATA -VS.- M/S. MAKSONS DEVELOPERS PVT. LIMITED,.............. .......................RESPONDENT 79/2, A.J.C. BOSE ROAD, KOLKATA-700 014 PAGE 5 OF 18 [PAN : AABCM 9091 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 1217/KOL/ 2013 ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-40(3), KOLKATA -VS.- SHRI JOYDEB CHANDRA SINHA,......................... ........................RESPONDENT 7/C, ABINASH CHANDRA BANERJEE LANE, KOLKATA-700 010 [PAN : AJRPS 0805 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1734 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-53, KOLKATA, -VS.- SHRI ANANDAMOY DAS,................................ ............................RESPONDENT PROP. OF M/S. INVOTECH ENGINEERS, 58, PALLISREE, KOLKATA-700 092 [PAN : ADOPD 2327 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO.01 /KOL/ 2015 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ......................APPELLANT CIRCLE-3(1), KOLKATA -VS.- M/S. MAITHAN STEEL & POWER LIMITED,................ ......................RESPONDENT 29, GANESH CHANDRA AVENUE, KOLKATA-700 013 [PAN : AADCM 1188 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE PAGE 6 OF 18 & I.T.A. NOS. 745, 746 & 747 /KOL/ 2015 ASSESSMENT YEARS: 2009-2010, 2010-2011 & 2011-2012 DEPUTY COMMISSIONER OF INCOME TAX,................. ..................APPELLANT CIRCLE-1, SILIGURI -VS.- SRI ISHAN AGARWAL,................................. ...........................RESPONDENT NEHA FOOTWEAR, BIDHAN MARKET ROAD, SILIGURI-734 001 [PAN : AJNPA 9488 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO. 57 /KOL/ 2013 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-XXII, KOLKATA -VS.- SRI DURGAPRASAD AGARWAL,........................... .....................RESPONDENT NEHRU ROAD, KHALPARA, NEAR MOTI MILL, SILIGURI-734 005 [PAN : ACLPA 2440 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1080 /KOL/ 2013 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-28(2), KOLKATA -VS.- M/S. TESTING RESEARCH ENGINEERING & TECHNOLOGICAL SERVICES,.......................................... .................................RESPONDENT 14, RAM NATH PAUL ROAD, KHIDDERPORE, KOLKATA-700 023 [PAN : AABFT 5139 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 7 OF 18 I.T.A. NO.2081 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ...................APPELLANT CIRCLE-44, KOLKATA -VS.- M/S. CENTRAL TEXTILES MILLS,....................... ...........................RESPONDENT 149, M.G. ROAD, KOLKATA-700 007 [PAN : AADFC 1075 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.(SS)A. NO.22 /KOL/ 2015 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CENTRAL CIRCLE-3(4), KOLKATA -VS.- M/S. HIMATSINGKA SEIDE LIMITED,.................... .......................RESPONDENT 10/24, KUMARAKRUPA ROAD, HIGH GROUNDS, BANGALORE-560 001 [PAN : AAACH 3507 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2243 /KOL/ 2013 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-2(3), KOLKATA -VS.- SHRI VIKASH PODDAR,................................ ............................RESPONDENT GC-69, SALT LAKE, SECTOR-III, KOLKATA-700 001 [PAN : AEJPP 0408 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1587 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. ....................APPELLANT PAGE 8 OF 18 CENTRAL CIRCLE-XXVII, KOLKATA -VS.- CHAINROOP BOHRA,................................... ..............................RESPONDENT 1, CHANDNEY CHOWK STREET, KOLKATA-700 072 [PAN : ADBPB 5354 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1588 /KOL/ 2014 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CENTRAL CIRCLE-XXVII, KOLKATA, -VS.- PRADEEP BOHRA,..................................... .......................RESPONDENT 1, CHANDNEY CHOWK STREET, KOLKATA-700 072 [PAN : ADEPB 2644 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2640 /KOL/ 2013 ASSESSMENT YEAR: 2005-2006 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-3, KOLKATA -VS.- M/S. MANTORA AGRO INDUSTRIES LIMITED,.............. ....................RESPONDENT 16, TARACHAND DUTTA STREET, KOLKATA-700 073 [PAN : AACCM 1537 B] -AND- C.O. NO. 156/KOL/2013 (IN ITA NO. 2640/KOL/2013) ASSESSMENT YEAR : 2005-2006 M/S. MANTORA AGRO INDUSTRIES LIMITED,.............. ....................CROSS OBJECTOR 16, TARACHAND DUTTA STREET, KOLKATA-700 073 [PAN : AACCM 1537 B] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. .................RESPONDENT CIRCLE-3, KOLKATA PAGE 9 OF 18 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE & I.T.A. NO.228 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .......................APPELLANT CIRCLE-2, MIDNAPORE -VS.- THE GHATAL PEOPLES COOPERATIVE BANK LIMITED,....... ..............RESPONDENT GHATAL, DIST. PASCHIM MEDINIPUR-721 212 [PAN : AAAJT 1724 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.549 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ................................APPELLANT WARD-40(1), KOLKATA -VS.- SHRI SUJIT KUMAR MISHRA,........................... ......................RESPONDENT B/50/H/4, ZAKARIA STREET, KOLKATA-700 073 [PAN : AKUPM 8350 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.94 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-34, KOLKATA -VS.- M/S. BISHWANATH PASSSARI,.......................... ......................RESPONDENT 16, INDIA EXCHANGE PLACE, KOLKATA-700 001 [PAN : AACFB 7511 A] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NOS.1413 & 1414 /KOL/ 2013 ASSESSMENT YEARS: 2004-2005 & 2005-2006 PAGE 10 OF 18 INCOME TAX OFFICER,................................ ...............................APPELLANT WARD-43(3), KOLKATA -VS.- SHYAMLAL AGARWAL,.................................. ..........................RESPONDENT 4/5, SINGHEE BAGAN LANE, KOLKATA-700 007 [PAN : ACWPA 6154 B] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.1139 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-2(2), BURDWAN -VS.- M/S. NATIONAL CONSTRUCTION,........................ .....................RESPONDENT DEWANDIGHI. MIRJAPUR, BURDWAN-713 101 [PAN : AAEFN 6563 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1136 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ..........................APPELLANT WARD-1(2), BURDWAN -VS.- SUBRATA CHATTERJEE,................................ ........................RESPONDENT VILL. DHULUK, P.O.NABAGRAM, BURDWAN-713 166 [PAN : ACAPC 3581 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.60 /KOL/ 2014 ASSESSMENT YEAR: 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .................APPELLANT CIRCLE-10, KOLKATA PAGE 11 OF 18 -VS.- M/S. VISTAR FINANCIERS (PVT.) LIMITED,............. ....................RESPONDENT 5, LOWER RAWDON STREET, AKASHDEEP BUILDING, KOLKATA-700 020 [PAN : AABCV 0624 K] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2011 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 DEPUTY COMMISSIONER OF INCOME TAX,................. ................APPELLANT CIRCLE-4, KOLKATA -VS.- M/S. NAHORJAN TEA CO. PVT. LIMITED,................ .................RESPONDENT 33A, J.L. NEHRU ROAD, 20 TH FLOOR, KOLKATA-700 071 [PAN : AABCN 7690 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1473 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-52(2), KOLKATA -VS.- SHRI BIBEK KUMAR BANDYOPADHYAY,.................... ............RESPONDENT P-319, GANGULY BAGAN, P.O. NAKTALA, KOLKATA-700 047 [PAN : AGJPB 1593 L] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2014 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,............................... .........................APPELLANT WARD-12(3), KOLKATA -VS.- PAGE 12 OF 18 M/S. SYNERGY RENEWABLE PVT. LIMITED,............... ..................RESPONDENT 35, ROW LAND ROAD, KOLKATA-700 020 [PAN : AAUFS 3471 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1732 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX,................. ......................APPELLANT CIRCLE-53, KOLKATA -VS.- SHRI ANANDAMOY DAS,................................ ................................RESPONDENT PROP. OF M/S. INVOTECH ENGINEERS, 58, PALLISREE, KOLKATA-700 092 [PAN : ADOPD 2327 G] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2198 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-1(2), DURGAPUR -VS.- BEMAN BEHARI CHATTOPADHYAY,........................ ...............RESPONDENT B-16, MEGHMOLLAR SARANI, BIDHANNAGAR, DURGAPUR-713 212 [PAN : ABZPC 1768 M] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2546 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,............................... .........................APPELLANT WARD-2(4), ASANSOL -VS.- SRI TULSI CHARAN DAS,.............................. ....................RESPONDENT 170, APCAR GARDEN, G.T. ROAD, ASANSOL-713 304 PAGE 13 OF 18 [PAN : ACSPD 9714 C] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO. 2578/KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER (TDS),.......................... ..............................APPELLANT WARD-59(3), KOLKATA -VS.- SATWIK ENTERPRISES LIMITED,........................ ......................RESPONDENT 1, PARK LANE, KOLKATA-700 016 APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2554 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................APPELLANT CIRCLE-I, KOLKATA -VS.- M/S. SUPREME TECHNOLOGIES PVT. LIMITED,............ .................RESPONDENT 35, CHITTARANJAN AVENUE, BOWBAZAR, KOLKATA-700 012 [PAN : AADCS 5420 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI P.R. KOTHARI, FCA, FOR THE ASSESSEE & I.T.A. NO. 2452/KOL/ 2013 ASSESSMENT YEAR: 2004-2005 ASSISTANT COMMISSIONER OF INCOME TAX,.............. .....................APPELLANT CIRCLE-50, KOLKATA -VS.- M/S. SYNTHODAR COMPANY,............................ .............................RESPONDENT MEGDOOT GARDEN, UDAIRAJPUR, MADHYAMGRAM, KOLKATA-700 129 [PAN : AALFS 6221 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & PAGE 14 OF 18 I.T.A. NO.2410/KOL/ 2013 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ ...........................APPELLANT WARD-36(3), KOLKATA -VS.- SMT. SADHNA SINGH,................................. ..........................RESPONDENT C/O. A.S. GUPTA & CO., FLAT NO. 24 & 25, 10, OLD POST OFFICE STREET, KOLKATA-700 001, [PAN : AKQPS 6544 K] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2606 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. ..................APPELLANT CIRCLE-27, KOLKATA -VS.- DR. ALAKENDU GHOSH,................................ ..........................RESPONDENT AA/270, SALT LAKE, KOLKATA-700 064 [PAN : ADJPG 8615 R] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1258 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 INCOME TAX OFFICER,................................ .............................APPELLANT WARD-35(1), KOLKATA -VS.- M/S. OM UDYOG,..................................... ...........................RESPONDENT 4, SYNAGOGUE STREET, KOLKATA-700 001 [PAN : AAAFO 4337 N] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.647 /KOL/ 2015 ASSESSMENT YEAR: 2011-2012 PAGE 15 OF 18 DEPUTY COMMISSIONER OF INCOME TAX,................. ..................APPELLANT CIRCLE-3(1), SILIGURI -VS.- NANDI TEA COMPANY PVT. LIMITED,.................... ...............RESPONDENT 119, RAKA RAM MOHAN ROY ROAD, HAKIMGUNGE, SILIGURI-734 001 [PAN : AAACN 7285 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2112 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .........................APPELLANT WARD-3(4), PURULIA -VS.- SANJAY KUMAR SARAF,................................ ......................RESPONDENT BALARAMPUR, P.O. RANGADIH, DIST. PURULIA-723 143 [PAN : AKUPS 0854 Q] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI L.K. JALAN, ADVOCATE, FOR THE ASSESSEE & I.T.A. NO.2155 /KOL/ 2013 ASSESSMENT YEAR: 2009-2010 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-1(2), ASANSOL -VS.- M/S. BURI MAA CONSTRUCTION,........................ ..........................RESPONDENT GOPALPUR, UTTARAYAN COMPLEX, GOPALPUR, ASANSOL-713 304 [PAN : AAIFB 7010 P] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.2252 /KOL/ 2013 ASSESSMENT YEAR: 2004-2005 PAGE 16 OF 18 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPELLANT CIRCLE-3, KOLKATA -VS.- M/S. MANTORA OIL PRODUCTS LIMITED,................. ....................RESPONDENT 16, TARACHAND DUTTA STREET, 2 ND FLOOR, KOLKATA-700 073 [PAN : AABCM 8155 E] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE & I.T.A. NO.560 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER,................................ ..............................APPELLANT WARD-3(1), BANKURA -VS.- ASHOK KR. GHOSAL,.................................. ..................................RESPONDENT VILL. & P.O. GHUTGORIA, DIST. BANKURA-722 168 [PAN : ADPPG 9544 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE & I.T.A. NO.1392 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 INCOME TAX OFFICER,................................ ........................APPELLANT WARD-52(1), KOLKATA -VS.- SHRI BIMAN PODDAR,................................. ...................RESPONDENT 3/108, AZADGARH, REGENT PARK, KOLKATA-700 040 [PAN : AEPPP 5461 H] APPEARANCES BY: SHRI DEBASISH ROY, JCIT, SR. D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : DECEMBER 30, 2015 DATE OF PRONOUNCING THE ORDER : DECEMBER 30, 2015 PAGE 17 OF 18 O R D E R PER BENCH :- ALL THESE FIFTY-FIVE APPEALS FILED BY THE DEPARTMEN T INVOLVE TAX EFFECT OF LESS THAN RS.10,00,000/- AND THE SAME BEI NG NOT MAINTAINABLE IN VIEW OF THE REVISED MONETARY LIMIT RECENTLY FIXED B Y THE CBDT VIDE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL, ARE FIXED FOR HEAR ING AND DISPOSAL OUT OF TURN AFTER DISCUSSION WITH THE LD. REPRESENTATIVES OF CALCUTTA TAX BAR ASSOCIATION AS WELL AS THE CONCERNED LD. CIT D.RS. AS DISCUSSED WITH THEM, INDIVIDUAL NOTICES IN THESE CASES ARE DISPENSED WIT H AND THE NOTICES ARE GIVEN TO ALL THE CONCERNED THROUGH NOTICE BOARD. A COPY OF CAUSE LIST PREPARED WELL IN ADVANCE IS ALSO GIVEN TO THE BAR A SSOCIATION AS WELL AS THE LD. DEPARTMENTAL REPRESENTATIVES. 2. AT THE TIME OF HEARING, SUFFICIENT TIME IS GIVEN TO THE LD. D.R. TO ASCERTAIN AND POINT OUT IN EACH AND EVERY CASE AS T O WHETHER THE SAME IS COVERED BY ANY OF THE EXCEPTIONS GIVEN IN PARA 8 OF THE C.B.D.T. CIRCULAR DATED 10 TH DECEMBER, 2015 AND WHEREVER HE HAS POINTED OUT SPE CIFICALLY THE CASES COVERED BY THE SAID EXCEPTIONS, SUCH CASE S ARE ADJOURNED WITH THE DIRECTION TO THE REGISTRY TO FIX THE SAME FOR H EARING IN THE REGULAR COURSE. ABUNDANT PRECAUTION IS ALSO TAKEN TO ASCERT AIN THAT THE TAX EFFECT INVOLVED IN EACH AND EVERY APPEAL FILED BY THE DEPA RTMENT IN THESE CASES IS LESS THAN RS.10,00,000/- AND WHENEVER THE LD. D. R. HAS POINTED OUT THAT THE TAX EFFECT INVOLVED IN SOME APPEALS IS MORE THA N RS.10,00,000/-, THE SAME HAVE BEEN ADJOURNED WITH THE DIRECTION TO THE REGISTRY TO FIX THE SAME FOR HEARING IN REGULAR COURSE. NEVERTHELESS, E VEN IF IT IS STILL FOUND BY THE DEPARTMENT THAT ANY OF THE APPEALS BEING DIS MISSED NOW ON ACCOUNT OF LOW TAX EFFECT IS COVERED BY ANY OF THE EXCEPTIONS GIVEN IN PARA 8 OF THE CBDT CIRCULAR OR THAT THE TAX EFFECT INVOL VED THEREIN IS MORE THAN RS.10,00,000/-, LIBERTY IS GIVEN TO THE DEPARTMENT TO APPROACH THIS TRIBUNAL FOR RE-CALL OF THE ORDER DISMISSING SUCH A PPEALS AND SEEK RESTORATION OF THE SAME. PAGE 18 OF 18 3. AS CLARIFIED BY THE CBDT IN CIRCULAR NO. 21/2015 DATED 10.12.2015 (SUPRA), THE REVISED MONETARY LIMIT OF RS.10,00,000 /- FIXED FOR FILING THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL IS APPLIC ABLE RETROSPECTIVELY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL AND AS SPECIFICALLY INSTRUCTED BY THE CBDT IN THE SAID CIRCULAR, SUCH P ENDING APPEALS BELOW THIS TAX LIMIT OF RS.10,00,000/- MAY BE WITHDRAWN/ NOT PRESSED. KEEPING IN VIEW THIS INSTRUCTION GIVEN BY THE CBDT VIDE CIR CULAR NO. 21/2015 DATED 10.12.2015, WHICH IS SQUARELY APPLICABLE IN A LL THE PRESENT CASES, THE APPEALS FILED BY THE REVENUE IN THESE CASES ARE TREATED AS WITHDRAWN/ NOT PRESSED AND DISMISSED ACCORDINGLY. IN CASE OF O NE OF SUCH APPEALS I.E. I.T.A. NO. 2640/KOL/2013, THE ASSESSEE HAS FILED IT S CROSS OBJECTION. AS AGREED BY THE LD. REPRESENTATIVE OF THE ASSESSEE, T HE SAID CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AS A R ESULT OF DISMISSAL OF THE CORRESPONDING APPEAL OF THE REVENUE. ACCORDINGL Y, THIS CROSS OBJECTION FILED BY THE ASSESSEES IS ALSO DISMISSED. 4. IN THE RESULT, ALL THE FIFTY-FIVE APPEALS OF THE REVENUE AS WELL THE ONE CROSS OBJECTION OF THE ASSESSEE ARE DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 30, 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 30 TH DAY OF DECEMBER, 2015 COPIES TO : (1) THE ASSESSEES (2) THE DEPARTMENT (3) COMMISSIONER OF INCOME-TAX (APPEALS)- , KOLK ATA (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.