DCIT, CC-4(2), KOLKATA, Kolkata V. Nalini Bhaskaran , Kolkata

ITA 562/KOL/2023

AI Insights

The case involves multiple appeals filed by the Deputy Commissioner of Income-tax, Central Circle-4(2), Kolkata against Nalini Bhaskaran and Tharur Bhaskaran concerning various assessment years from 1999-2000 to 2013-14. The appeals were related to the orders passed under sections 147, 144, and 271(1)(c) of the Income-tax Act, 1961. The primary contention in these appeals was the tax effect involved, which was below the monetary limit of Rs. 50 lakhs set by the CBDT Circular No. 17/2019. The Revenue accepted that the appeals were covered by the monetary limit prescribed in the circular, leading to the dismissal of the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124639 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 06-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.556-557/Kol/2023 Assessment Years: 1999-2000 & ITA Nos.558-559/Kol/2023 Assessment Years: 2000-01 & ITA Nos.560-561/Kol/2023 Assessment Years: 2001-02 & ITA Nos.562-564/Kol/2023 Assessment Years: 2002-03 to 2004-05 & ITA Nos.565/Kol/2023 Assessment Years: 2004-05 & ITA Nos.566-567/Kol/2023 Assessment Years: 2005-06 & ITA Nos.568-569/Kol/2023 Assessment Years: 2007-08 & ITA Nos.570-571/Kol/2023 Assessment Years: 2008-09 & ITA Nos.572-573/Kol/2023 Assessment Years: 2009-10 & ITA Nos.574-575/Kol/2023 Assessment Years: 2010-11 & ITA Nos.576-577/Kol/2023 Assessment Years: 2011-12 & ITA Nos.578-579/Kol/2023 Assessment Years: 2013-14 Deputy Commissioner of Income-tax, Central Circle- Vs. Nalini Bhaskaran 16/2, Raja Santosh Road, 2 ITA Nos.566-579/Kol/2023 Nalini Bhaskaran & ITA Nos. 580-590/Kol/2023 Tharur Bhaskaran 4(2), Kolkata. New Alipore, Kolkata- 700027. (PAN: ADSPB8802A) (Appellant) (Respondent) & ITA Nos.580-582/Kol/2023 Assessment Years: 1999-2000 to 2001-02 & ITA Nos.583-584/Kol/2023 Assessment Years: 2004-05 & 2005-06 & ITA Nos.585-588/Kol/2023 Assessment Years: 2007-08 to 2010-11 & ITA Nos.589-590/Kol/2023 Assessment Years: 2011-12 & 2013-14 Deputy Commissioner of Income-tax, Central Circle- 4(2), Kolkata. Vs. Tharur Bhaskaran 16/2, Raja Santosh Road, New Alipore, Kolkata- 700027. (PAN: ADJPB0977D) (Appellant) (Respondent) Present for: Appellant by : Shri B. K. Singh, JCIT, Sr. DR Respondent by : Shri Amit Agarwal, AR Date of Hearing : 24.07.2023 Date of Pronouncement : 25.07.2023 O R D E R PER BENCH: All these captioned appeals filed by the revenue are against the orders of Ld. CIT(A), Kolkata-21 passed against the assessment order/penalty order by JCIT, (Central) Range-4, Kolkata u/s. 3 ITA Nos.566-579/Kol/2023 Nalini Bhaskaran & ITA Nos. 580-590/Kol/2023 Tharur Bhaskaran 147/144/271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). Since issues are common and facts are mostly identical, we dispose of all these above appeals by this consolidated order. 2. All these appeals are delayed by 248 days and condonation petition has been placed on file. Maintainability of these appeals at the threshold is what we are inclined to adjudicate in terms of the monetary limit of tax effect prescribed in the CBDT Circular No. 17/2019. Therefore, the issue of condoning the delay in filing these appeal is worth considering once this threshold is crossed on their maintainability. 3. Brief facts showing the amount disputed in appeal and the tax effect involved in all the appeals are enumerated in the table below: Sl. No Appeal No. Asst. year Assessee’s name Order passed u/s. Amount disputed in appeal(Rs.) Tax effect (Rs.) 1. 556/Kol/2023 1999- 2000 Nalini Bhaskaran 147/144 15,11,462 4,67,042 2. 557/Kol/2023 “ “ 271(1)(c) 43,56,033 43,56,033 3. 558/Kol/2023 2000- 01 “ 147/144 17,33,002 5,35,498 4. 559/Kol/2023 “ “ 271(1)(c) 47,11,674 47,11,674 5. 560/Kol/2023 2001- 02 “ 147/144 1,11,981 34,602 6. 561/Kol/2023 2001- 02 “ 271(1)(c) 1,11,741 1,11,741 7. 562/Kol/2023 2002- 03 “ 147/144 1,783 551 8. 563/Kol/2023 2003- 04 “ 147/144 50.35 15 9. 564/Kol/2023 2004- 05 “ 147/144 9,20,150 2,84,326 10 . 565/Kol/2023 2004- 05 “ 271(1)(c) 19,15,725 19,15,725 11 566/Kol/2023 2005- 06 “ 147/144 2,77,239 85,667 12 567/Kol/2023 2005- 06 “ 271(1)(c) 4,31,445 4,31,445 13 568/Kol/2023 2007- 08 “ 147/144 76,968 23,783 4 ITA Nos.566-579/Kol/2023 Nalini Bhaskaran & ITA Nos. 580-590/Kol/2023 Tharur Bhaskaran 14 569/Kol/2023 2007- 08 “ 271(1)(c) 15,207 15,207 15 570/Kol/2023 2008- 09 “ 147/144 98,995 30,577 16 571/Kol/2023 2008- 09 “ 271(1)(c) 1,44,543 1,44,543 17 572/Kol/2023 2009- 10 “ 147/144 2,08,095 64,301 18 573/Kol/2023 2009- 10 “ 271(1)(c) 26,523 26,523 19 574/Kol/2023 2010- 11 “ 147/144 4,32,373 1,33,603 20 575/Kol/2023 2010- 11 “ 271(1)(c) 3,38,688 3,38,688 21 576/Kol/2023 2011- 12 “ 147/144 1,23,168 38,059 22 577/Kol/2023 2011- 12 “ 271(1)(c) 49,896 49,896 23 578/Kol/2023 2013- 14 “ 147/144 5,84,165 1,80,507 24 579/Kol/2023 2013- 14 “ 271(1)(c) 3,35,553 3,35,553 25 580/Kol/2023 1999- 2000 Tharur Bhaskaran 271(1)(c) 30,22,924 30,22,924 26 581/Kol/2023 2000- 01 “ 271(1)(c) 27,85,750 27,85,750 27 582/Kol/2023 2001- 02 “ 271(1)(c) 1,07,026 1,07,026 28 583/Kol/2023 2004- 05 “ 271(1)(c) 19,28,991 12,85,994 29 584/Kol/2023 2005- 06 “ 271(1)(c) 3,42,304 3,42,304 30 585/Kol/2023 2007- 08 “ 271(1)(c) 54,448 54,448 31 586/Kol/2023 2008- 09 “ 271(1)(c) 56,792 56,792 32 587/Kol/2023 2009- 10 “ 271(1)(c) 1,16,260 1,16,260 33 588/Kol/2023 2010- 11 “ 271(1)(c) 2,36,668 2,36,668 34 589/Kol/2023 2011- 12 “ 271(1)(C) 24,940 24,940 35 590/Kol/2023 2013- 14 “ 271(1)(C) 1,78,472 1,78,472 4. At the outset, it is noted that the tax effect on the disputed amounts before us in these appeals is less than Rs.50 lacs as the 5 ITA Nos.566-579/Kol/2023 Nalini Bhaskaran & ITA Nos. 580-590/Kol/2023 Tharur Bhaskaran prescribed in the CBDT’s latest Circular No.17/2019 dated 08.08.2019. On a specific query by the bench to the Ld. Sr. DR on the maintainability of these appeals, he fairly accepted their coverage by the monetary limit prescribed in the aforesaid CBDT Circular. 5. We find from the records before us that the tax involved in the disputed issue in these appeals is below Rs.50 lakhs and therefore, in view of the CBDT Circular No. 17/2019 dated 08.08.2019, no appeal should be filed by the Revenue before the Tribunal which has tax effect of Rs. 50.00 lakhs or less. Accordingly, these appeals filed by the Revenue are dismissed. 6. In the result, all the appeals filed by the Revenue are dismissed. Order pronounced in the open court on 25.07.2023. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vice President Accountant Member Dated: 25 th July, 2023 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent:. 3. CIT(A), Kolkata – 21, Kolkata 4. CIT, 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata