DCIT, CIR-2, Siliguri, Siliguri V. Sushil Sarkar, Siliguri

ITSSA 106/KOL/2015

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3079 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 01-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-09-2015
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI ABY T.VARKEY, JM & SHRI WASEE M AHMED, AM] I.T.(SS)A NOS. 106 TO 108/KOL/2015 ASSESSMENT YEARS : 2008-09, 2009-10 & 2012-13 D.C.I.T., CIRCLE-2, -VS.- SHRI SUSHIL SA RKAR SILIGURI SILIGURI [PAN : ALTPS 0270N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI G.MALLIKARJUN A, CIT(DR) FOR THE RESPONDENT : SHRI SOUMITRA CHOWDHURY, ADVOCATE DATE OF HEARING : 10.01.2017. DATE OF PRONOUNCEMENT : 23.02.2017 ORDER PER BENCH THESE ARE APPEALS PREFERRED BY THE REVENUE AGAINST THE ORDER OF C.I.T.(A)- SILIGURI DATED 24.07.2015 RELATING TO AY 2008-09, 2009-10 & 2012-13. 2 . THE TAX EFFECT IN THESE APPEALS BY THE REVENUE DO ES NOT EXCEED THE MONETARY LIMIT OF RS.10 LAKHS SPECIFIED IN CIRCULAR NO.21/20 15 DATED 10 TH DECEMBER,2015, F.NO. 279/MISC./142/2007-ITJ(PT.). 3. WE ARE OF THE OPINION THAT THE CIRCULAR OF THE C BDT RESULTS IN THE REVENUE APPEAL BEING NOT MAINTAINABLE. FURTHER THIS CBDT CIRCULA R, AT PARA 10 SPECIFIES THAT THE INSTRUCTION WILL APPLY RETROSPECTIVELY, TO ALL PEND ING APPEALS. WE HAVE EXAMINED THE GROUNDS OF APPEALS AND HAVE FOUND THAT THE TAX EFFE CT ON THE QUANTUM OF INCOME IN DISPUTE IS BELOW THE MONETARY LIMIT OF RS.10,00,000 /- (TEN LAKHS ONLY). 2 IT(SS)A NOS.106 TO 108/KOL/2015 SHRI SUSHIL SARKAR, SILIGURI A.YR.2008-09, 2009-10 & 2012-13 2 4. HENCE WE DISMISS THESE APPEALS FILED BY THE REVE NUE ON THE GROUND THAT THE TAX EFFECT IN THE PRESENT APPEALS DOES NOT EXCEED THE M ONETARY LIMIT SPECIFIED BY THE CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER,2015, F.NO. 279/MISC./142/2007-ITJ(PT.) A ND HENCE NOT MAINTAINABLE. 5. IN CASE THERE IS A MISTAKE IN THE CALCULATION OR IF THE CASE IS COVERED BY ANY OF THE EXCEPTION SPECIFIED IN THE CIRCULAR, THE REVENUE MA Y FILE A MISC. APPLICATION U/S 254(2) OF THE INCOME TAX ACT 1961 POINTING OUT THE MISTAKE AND IF THE BENCH IS CONVINCED OF THE MISTAKE, THIS ORDER WILL BE RECALLED AND THE AP PEAL RESTORED FOR FRESH DISPOSAL ON MERITS. 6. IN THE RESULT, ALL THE REVENUES APPEALS ARE DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 23.02.2017. SD/- SD/- [WASEEM AHMED] [ ABY T.VARK EY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23.02.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. SHRI SUSHIL SARKAR, S/O PURNO CHANDRA SARKAR, KH UDIRAM PALLY, BAGDOGRA, SILIGURI- 734014. 2. D.C.I.T., CIRCLE-2, SILIGURI. 3. CIT(A), SILIGURI 4. C.I.T., SILIGU RI. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 IT(SS)A NOS.106 TO 108/KOL/2015 SHRI SUSHIL SARKAR, SILIGURI A.YR.2008-09, 2009-10 & 2012-13 3