ACIT, CIR-39, MIDNAPORE, Paschim Medinipur V. Shri Suresh Chandra Pradhan, Paschim Medinipur

ITA 372/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4526 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K DAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SHRI S.S. VISWANETHRA RAVI, JM AND DR. A.L. SAINI, AM I.T.A. NO. 372/KOL/2016 ASSESSMENT YEAR: 2007-08 ACIT CIRCLE 39, MIDNAPORE................................................................APPELLANT SAHOO BHAWAN, KSHUDIRAM NAGAR, PASCHIM MEDINIPUR 721 101. VS. SHRI SURESH CHANDRA PRADHAN......RESPONDENT CI 68, IIT CAMPUS, KHARAGPUR, PASCHIM MEDINIPUR 721 302. [PAN : ALWPP 3245 R] APPEARANCES BY: SHRI SALLONG YADEN, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. SHRI S.K. DAS, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE DATE OF CONCLUDING THE HEARING : JULY 26, 2018 DATE OF PRONOUNCING THE ORDER : AUGUST 3RD , 2018 ORDER PER S.S. VISWANETHRA RAVI, JM IN THE REVENUE 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. 279/MISC. 142/2007-ITJ (PT), DT. 11 TH JULY, 2018. AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO. 3/2018, THE APPEAL IS DISMISSED AS WITHDRAWN. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2018. SD/- SD/- A.L. SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICAL MEMBER DATED: 03/08/2018 BISWAJIT, SPS 2 I.T.A. NO. 372/KOL/2016 ASSESSMENT YEAR: 2007-08 SHRI SURESH CHANDRA PRADHAN COPY OF ORDER FORWARDED TO: 1. SHRI SURESH CHANDRA PRADHAN, CI-68, IIT CAMPUS, KHARAGPUR, PASCHIM MEDINIPUR 721 302. 2. ACIT CIRCLE 39, MEDINIPUR, SAHOO BHAWAN, KSHUDIRAM NAGAR, PSCHIM MEDINIPUR 721 101. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA