DDIT (E) - I,kolkata, Kolkata V. Shree Mahananda Samaj Samity, Kolkata

ITA 913/KOL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9227 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2017
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 24-10-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 23-04-2013
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: V N DATTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM ./ ITA NO.913/KOL/2013 ( / ASSESSMENT YEAR:2003-2004) DDIT(E)-I, 5 TH FLOOR, 10B, MIDDLETON ROW, KOLKATA-700071 VS. SHREE SHREE MAHANANANDA SAMAJ SAMITY, AE-467, SALT LAKE CITY, KOLKATA-700064 ./ ./PAN/GIR NO. : AADTS 7675 N ( /APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI RAJAT KUMAR KUREEL, JCIT /ASSESSEE BY : SHRI V.N.DATTA, ADVOCATE / DATE OF HEARING : 06/03/2017 /DATE OF PRONOUNCEMENT 06/03/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE REVENUE, PERTAINI NG TO THE ASSESSMENT YEAR 2003-2004, IS DIRECTED AGAINST AN O RDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI, D ATED 06.02.2013. 2. THIS APPEAL IS TIME BARRED BY FOUR DAYS. AFTER V ERIFICATION OF APPLICATION FOR CONDONATION OF DELAY, WE CONDONE TH E DELAY AND ADMIT THE APPEAL FOR HEARING. 3. AT THE OUTSET, WE HAVE NOTICED THAT THE TAX EFFE CT IN THE APPEAL OF THE REVENUE IS BELOW RS.10 LAKHS, THEREFORE, THE SA ME IS NOT MAINTAINABLE AS PER THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. WE FOUND THAT AS PER THE RECENT CIRCULAR NO.21/2015, D ATED 10 TH DECEMBER, 2015, ISSUED BY THE CBDT, THE MONETARY LIMIT HAS BE EN REVISED FOR FILING OF APPEAL BEFORE ITAT BY THE REVENUE FIXING THE TAX EFFECT LIMIT OF RS.10 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT IS BELOW RS.10 LAKHS, THEREFORE ITA NO.913/13 SHREE SHREE MAHANANANDA SAMAJ SAMITY 2 THE SAME IS NOT MAINTAINABLE AND LIABLE TO BE DISMI SSED IN LIMINE. THIS CIRCULAR IS RETROSPECTIVE AND APPLICABLE TO THE PEN DING APPEALS ALSO. 4. CONSIDERING THE ABOVE CBDT CIRCULAR, WE FOUND TH AT THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE AS THE TAX EFFECT I N THIS APPEAL IS BELOW RS.10 LAKHS. ACCORDINGLY, WE DISMISS THE APPEAL OF THE REVENUE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/ 03/2017. SD/ - (N.V.VASUDEVAN) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 06/03/2017 & ()* /PRAKASH MISHRA , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) & ' , / ITAT, 1. / THE APPELLANT-DDIT(E)-1, KOLKATA 2. / THE RESPONDENT.- SHREE SHREE MAHANANANDA SAMAJ SAMITY 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//