Deputy Commissioner of Income Tax, Circle - Agartala , Agartala V. Smt. Soma Saha, Agartala

ITA 68/GTY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5454 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHOR JAIN
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH: GUWAHATI, VIRTUAL HEARING AT KOLKATA [Before Shri A.T.Varkey, Judicial Member & Shri Manish Borad, Accountant Member] I.T.A. No. 68/Gau/2018 Assessment Year : 2013-14 DCIT, Circle-Agartala Vs. Smt. Soma Saha (PAN: AJVPS 9821 K) Appellant Respondent Date of Hearing 31.03.2022 Date of Pronouncement 31.03.2022 For the Appellant Shri Kishor Jain, FCA For the Respondent Shri Amit Kumar Pandey, JCIT ORDER Per Shri Manish Borad, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income Tax(Appeals)-Shillong [hereinafter referred to as ‘CIT(A)’] dated 23.01.2018 for the assessment year 2013-14. 2. At the outset itself, the Ld. AR for the assessee Shri Kishor Jain submitted that revenue’ s appeal is hit by CBDT circular No. 17/2019 dated 08.08.2019 and the tax effect involved in this appeal of revenue is less than Rs. 50 lacs, therefore, the revenue’s appeal before this Tribunal is not maintainable in view of cited CBDT circular No. 17/2019 dated 08.08.2019. Since the tax effect involved in this appeal of the revenue is stated to be less than Rs.50 lacs, we hold that the revenue appeal falls in the ken of CBDT circular (supra) and so we dismiss it as not maintainable. 3. However, the liberty is given to the revenue to recall this order provided in the tax effect is found to be more than 50 Lakhs or the case falls under any of the exception clauses cited in the CBDT Circular (supra). 2 ITA No. 68/Gau/2018 AY: 2013-14 Smt. Soma Saha 3. In the result, the appeal of the revenue is dismissed being not maintainable. Order is pronounced in the open court on 31 st March, 2022 Sd/- Sd/- (A.T.Varkey) (Manish Borad) Judicial Member Accountant Member Dated: 31 st March, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- DCIT, Circle-Agartala 2. Respondent – Smt. Soma Saha, M/s Saha Drug Distributor, Masjid Road, Agartala, Tripura-799001. 3. The CIT(A)- Shillong 4. Pr. CIT- Guwahati 5. DR, Gauhati Bench, Guwahati True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata