I.T.O., Ward - 27(1), Haldia, Haldia V. Bibhas Chandra Samanta, Barabari, Purba Medinipur

ITA 83/KOL/2023

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-27(1), Haldia against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated November 28, 2022, concerning the assessment year 2017-18. The appeal was dismissed by the Income Tax Appellate Tribunal, Kolkata, due to the tax effect being below the threshold of Rs. 50,00,000 as stipulated by CBDT Instruction No. 17 of 2019. The Tribunal, with the assistance of the Addl. CIT(DR), reviewed the grounds raised by the Revenue and confirmed that the appeal did not meet the exceptions required to challenge the CIT(Appeals) order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129163 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 01-02-2023
• Laws Referred To: CBDT Instruction No. 17 of 2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

ITA No. 83/KOL/2023 A.Y. 2017-2018 Bibhas Chandra Samanta 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 83/KOL/2023 Assessment Year: 2017-2018 Income Tax Officer,...................................Appellant Ward-27(1), Haldia, Aayakar Bhawan, Basudevpur, Khanjanchak, Haldia, Purba Midnapore-721602 -Vs.- Bibhas Chandra Samanta,.......................Respondent Haldia Electric, Vill. Manoharpur, P.O. Barabari, P.S. Bhawanipur, Dist. Purba Medinipur-721635, West Bengal [PAN:AEKPP9427L] Appearances by: Smt. Ranu Biswas, Addl. CIT, D.R., appeared on behalf of the Revenue N o n e, appeared on behalf of the assesseee Date of concluding the hearing : April 24, 2023 Date of pronouncing the order : April 25, 2023 O R D E R Per Shri Rajpal Yadav, Vice-President (KZ):- This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals), ITA No. 83/KOL/2023 A.Y. 2017-2018 Bibhas Chandra Samanta 2 National Faceless Appeal Centre (NFAC), Delhi dated 28 th November, 2022 for assessment year 2017-18. 2. With the assistance of ld. Addl. CIT(DR), we have gone through the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.50,00,000/-. As per CBDT Instruction bearing No. 17 of 2019 issued on 8 th August 2019, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable. 3. On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act. ITA No. 83/KOL/2023 A.Y. 2017-2018 Bibhas Chandra Samanta 3 4. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on April 25, 2023. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 25 th day of April, 2023 Copies to : (1) Income Tax Officer, Ward-27(1), Haldia, Aayakar Bhawan, Basudevpur, Khanjanchak, Haldia, Purba Midnapore-721602 (2) Bibhas Chandra Samanta, Haldia Electric, Vill. Manoharpur, P.O. Barabari, P.S. Bhawanipur, Dist. Purba Medinipur-721635, West Bengal (3) Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.