ACIT, Circle-32, Kolkata, Kolkata V. Chanda Devi Nathani, Kolkata

ITA 789/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0226 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR CIT SR DR RE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER) ITA NO. 789/KOL/2017 ASSESSMENT YEAR: 2012-13 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32, KOLKATA...................................... APPELLANT CHANDA DEVI NATHANI......................................................RESPONDENT DB-73 NATHANI HOUSE SALT LAKE CITY 24 SECTOR-I KOLKATA 700 064 [PAN : ABOPN 5150 F] APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SAURABH KUMAR, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 12 TH , 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 14 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- IN THIS APPEAL OF THE REVENUE, THE UNDISPUTED FACT IS THAT THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20,00,000/-, AS 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 AS MANDATED BY THIS ABOVE REFERRED CIRCULAR NO. 3/2018, THIS APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 14 TH DAY OF SEPTEMBER, 2018. SD/- SD/- [ MADHUMITA ROY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.09.2018 {SC SPS} 2 ITA NO. 789/KOL/2017 ASSESSMENT YEAR: 2012-13 CHANDA DEVI NATHANI COPY OF THE ORDER FORWARDED TO: 1. CHANDA DEVI NATHANI DB-73 NATHANI HOUSE SALT LAKE CITY 24 SECTOR-I KOLKATA 700 064 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES