DCIT, CC-XVI, Kolkata, Kolkata V. Bengal EMTA Coal Mines Ltd., Kolkata

ITA 646/KOL/2011

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1898 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2017
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 02-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2011
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, AM & S.S.VISWANETHRA RAVI, JM ./ ITA NO.646/KOL/2011 ( / ASSESSMENT YEAR:2006-2007) DCIT, CENTRAL CIRCLE-XVI, 18, RABINDRA SARANI ]KOLKATA-700001 VS. BENGAL EMTA COAL MINES LTD., 2/6, SARAT BOSE ROAD, KOLKATA-700020 ./ ./PAN/GIR NO. : AABCB 2949 R ( /APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI SAURABH KUMAR, ADDL.CIT SR .DR /ASSESSEE BY: NONE. / DATE OF HEARING : 25/04/2017 /DATE OF PRONOUNCEMENT 25/04/2017 / O R D E R PER J.SUDHAKAR REDDY, AM: THIS APPEAL IS FILED BY THE REVENUE. AS THE TAX EFF ECT IN THE APPEAL OF THE REVENUE IS BELOW RS.10 LAKHS, THEREFORE, THE SA ME IS NOT MAINTAINABLE IN TERMS OF THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. 2. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 5/04/2017. SD/ - (S.S.VISWANETHRA RAVI) SD/ - (J. SUDHAKAR REDDY) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 25/04/2017 & ()* /PRAKASH MISHRA , SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) % & , / ITAT, 1. / THE APPELLANT-DCIT,CC-XVI, KOLKATA 2. / THE RESPONDENT.-BENGAL EMTA COAL MINES. LTD 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//