ITO, WD-38(4), Midnapore, Midnapore V. Sri Sukamal Sikdar, Paschim Medinipur

ITA 528/KOL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3538 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 06-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Keywords: Tax effect

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S. GODARA, JUDICIAL MEMBER ITA NO.528/KOL/2015 [ASSESSMENT YEAR: 2007-08] APPELLANT BY SH. A. BHATTACHARJEE, ADDL. CIT RESPONDENT BY NONE DATE OF HEARING 24.07.2018 DATE OF PRONOUNCEMENT 21 .08.2018 ORDER THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 11, KOLKATA DATED 25.02.2015 FOR AY 2007-08. 2. AT THE TIME OF HEARING FIXED IN THIS CASE ON 24.07.2018, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. AS POINTED OUT BY LD.DR, THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE HOWEVER IS LESS THAN THE REVISED MONETARY LIMIT OF RS.20 LACS FIXED BY THE CBDT FOR FILING THE REVENUES APPEALS BEFORE THE TRIBUNAL. THE CBDT VIDE ITS RECENT CIRCULAR NO.3/2018 ISSUED ON 11.07.2018 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS OF THE REVENUE BEFORE THE TRIBUNAL TO RS.20 LACS. AS CLARIFIED IN THE SAID CIRCULAR, THE REVISED MONETARY LIMIT OF RS.20 LACS FOR FILING THE REVENUES APPEALS BEFORE THE ITAT WOULD APPLY TO THE APPEALS ALREADY FILED BY THE REVENUE WHICH ARE PENDING BEFORE THE TRIBUNAL AND THE SAME ARE LIABLE TO BE DISMISSED AS WITHDRAWN/NOT PRESSED. WE ACCORDINGLY TREAT THIS APPEAL OF THE ITO, WARD-38(4), MIDNAPORE, AMARAVATI, RAJA N.L.KHAN ROAD, KERANITOLA, MIDNAPORE- 721101. VS SRI SUKAMAL SIKDAR, VILL.-AMLAGORA, P.O.-GARHBETA, DISTT.PASCHIM MEDINIPUR. PIN-721212. PAN-AIXPS9575R (APPELLANT) (RESPONDENT) ITA NO.528/KOL/2015 [ASSESSMENT YEAR: 2007-08] PAGE | 2 REVENUE INVOLVING THE TAX EFFECT OF LESS THAN RS.20 LACS KEEPING IN VIEW THE CIRCULAR NO.3/2018 (SUPRA) ISSUED BY CBDT AND DISMISS THE SAME. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.08.2018. SD/- SD/- (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:-21.08.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- ITO, WARD-38(4), MIDNAPORE, AMARAVATI, RAJA N.L.KHAN ROAD, KERANITOLA, MIDNAPORE-721101. 2. RESPONDENT- SRI SUKAMAL SIKDAR, VILL.-AMLAGORA, P.O.-GARHBETA, DISTT.PASCHIM MEDINIPUR, PIN-721212. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA BENCH 5. DR: ITAT-KOLKATA SR.P.S./H.O.O ITAT, KOLKATA