Appeal details
Counselvise Citation
[2018] 122 COUNSELVISE.COM (IT) 3848 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
30-07-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2010-2011
Appeal Filed On
05-09-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI A.T. VARKEY, JM & SHRI M. BALAGANESH, AM] ITA NO. &A.Y. (1) REVENUE/REP. BY (2) VS (3) ASSESSEE/PAN/REP. BY (4) 40/KOL/2018 A.Y.2009-10 ITO, WARD-63(4), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SMT. VINITA GOEL ADNPG 2608 Q , REP BY NONE. FLAT NO. 3A & 3B, 3 RD FLOOR, NO.164, BLOCK-P, NEW ALIPORE, KOLKATA-700053. 1824/KOL/2017 A.Y.2013-14 ITO, WARD-34(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S BAROJALINGAH TEA CO. AACFB 7772 N , REP. BY NONE 12, INDIA EXCHANGE PLACE, KOLKATA- 700001. 389-394/KOL/2018 A.YS. 2007-08 TO 2012-13 ACIT, CIRCLE-26(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI TAPAN KUMAR KARMAKAR AIOPK 5385 Q , REP. BY NONE. 105, N.S. ROAD, MITRAGUNJ BAZAR, JAYNAGAR, 24 PARGANAS (SOUTH), PIN- 743337. 195& 196/KOL/2018 A.YS.2013-14 & 2014-15 JCIT(OSD), CIRCLE-13(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR. M/S MEGH PROMOTERS PVT. LTD. AAKCS 3346 J , REP. BY SHRI SUNIL SURANA, AR. TIKAMANI MARKET, 1F, K.C. ROY CHOUDHURY ROAD, P.O. BELUR MATH, HOWRAH-711202 438/KOL/2018 A.Y.2013-14 ACIT, CIRCLE-25, KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI DWARKA DAS SARDA AKUPS 5256 Q , REP. BY SHRI SUNIL SURANA, AR. FLAT NO. 6A, TUDOR, MERLIN RESIDENCY, 26, PRINCE ANWAR SHAH ROAD, KOLKATA- 700033. 1364/KOL/2018 A.Y.2010-11 DCIT, CIRCLE-11(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S J.J. EXPORTERS LTD. AAACJ 6722 H , REP. BY SHRI S. JHAJHARIA, AR. 23C, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700019. 380/KOL/2018 A.Y.2010-11 ITO, WARD-63(4), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR. VINAY SAREKA AMPPS 3554 E , REP. BY SHRI SUBASH AGARWAL, ADVOCATE. 29A, SHYAM SADAN, RAMKRISHNA SAMADHI ROAD, KOLKATA-700054. 1212/KOL/2017 A.Y.2013-14 ITO, WARD-22(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S K.B. MEDICAL AGENCY AAGFK 6550 P , REP. BY SHRI SUNIL SURANA, AR. 55/F-9, B.R.B. BASU, 2 ND FLOOR, ROOM NO. H-14, MEHTA BUILDING, KOLKATA-01. 1609/KOL/2017 A.Y.2013-14 DCIT, CC-2(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI SUSHIL KUMAR AGARWAL ACZPA 5444 M , REP. BY NONE. 14A, ROWLAND ROAD, KOLKATA-700020. 1603/KOL/2017 A.Y.2013-14 DCIT, CC-2(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SAJJAN KUMAR PATWARI (HUF) AAUPL 9647 E , REP. BY NONE 7 TH FLOOR, GOLABARI , HOWRAH-711101. 426/KOL/2017 A.Y. 2013-14 DCIT(IT), CIRCLE-2(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI SAMANTAK CHATTERJEE AFYPC 4658 P , REP. BY SHRI NAVIN JAIN, AR. 1/1/7, NEPAL BHATTACHARJEE STREET KALIGHAT, KOLKATA-700026. 412/KOL/2017 ACIT, CIRCLE-1(2), KOLKATA, SHRI MILA N KUMAR DEY 2 2 A.Y.2013-14 REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR AIIPD 4857 C , REP. BY SHRI NAVIN JAIN, AR. MADHAV NAGAR, BAUDPUR, BHADRAK, ODISHA-756181. 427/KOL/2017 A.Y.2013-14 DCIT(IT), CIRCLE-2(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI UJJWAL PRAKASH ATSPP 1972 B , REP. BY SHRI NAVIN JAIN, AR. C/O V.K. SINHA, SHANTI KUNJ, SARASWATI NAGAR, NEAR BLOCK OFFICE, STEEL CITY- 827013. I.T.(SS)A. NO. 124/KOL/2017 A.Y.2010-11 DCIT, CC-2(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR BENI PRASAD LAHOTI AAUPL 9647 E , REP. BY SHRI RAJEEVA KUMAR, ADVOCATE. SHREE SHYAM GARDEN, 7 TH FLOOR, 12, HARDUTTA RAI CHAMARIA ROAD, 13, GOLABARI, HOWRAH-711101. 624& 625/KOL/2018 A.Y.2013-14 & 2014-15 ITO, WARD-14(4), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S SUNIRMAN RESIDENCY PVT. LTD. AAPCS 1409 K , REP. BY NONE. 19/G, BARENDRA PARA DAKSHINI, JESSORE ROAD, BARASAT, KOLKATA-700124, WEST BENGAL. 716/KOL/2018 A.Y.2000-01 ITO, WARD-31(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR VEEJAY IMPEX AACFV 5247 L , REP. BY NONE. 9 TH FLOOR, 69, GANESH CHANDRA AVENUE, KOLKATA-700013. 710/KOL/2018 A.Y. 2013-14 ACIT, CIRCLE-33, KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHYAMAL KUNDU AFTPK 0421 P , REP. BY NONE. 100/72A,JESSORE ROAD, KOLKATA-700074. 782/KOL/2017 A.Y.2013-14 ACIT, CIRCLE-4(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S JAMES WARREN TEA LTD. AADCD 2743 H , REP. BY NONE. 12, PRETORIA STREET, KOLKATA-700071. 655/KOL/2017 A.Y.2013-14 DCIT(IT), CIRCLE-2(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S UPONEETA CHAKRABORTY AHLPC 9813 F , REP. BY SHRI NAVIN JAIN, AR. 39, BECKBAGAN LOWER RANGE, KOLKATA- 700019. 590/KOL/2018 A.Y. 2013-14 ACIT, CIRCLE-28, KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI KAJAL BISWAS AEUPB 8253 Q , REP. BY NONE. 5, DR. A.K. PAUL ROAD, BEHALA 807/KOL/2017 A.Y.2010-11 DCIT, CIRCLE-49(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI SAMBHU GHOSH ADSPG 1678 B , REP. BY NONE. PROP. SWASTIK ENTERPRISE, 85, S.K. DEB ROAD, KOLKATA-700048. 276/KOL/2018 A.Y.2014-15 ITO, WARD-40(3), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR ELEGANT ENTERPRISE AABFE 9422 H , REP. BY NONE. 29, RABINDRA SARANI, KOLKATA-700073. 245/KOL/2018 A.Y.2013-14 ACIT, CIRCLE-10(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S SOUTH CITY PROJECTS (KOLKATA) LTD. AAACD 8933 A , REP. BY NONE. 375, PRINCE ANWAR SHAH ROAD, KOLKATA- 700068. 326/KOL/2018 A.Y.2010-11 ACIT, CIRCLE-40, KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR GIRDHARILAL ARUN KUMAR FAMILY TRUST AAAAG 2582 N , REP. BY NONE. 1, CLYDE ROW, KOLKATA-700022. 251/KOL/2018 A.Y.1996-97 DCIT, CIRCLE-11(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S JCT LTD. AAACJ 6733 E , REP. BY NONE. THAPER HOUSE, 25, BRABOURN ROAD, KOLKATA-700001. 255/KOL/2018 A.Y.2014-15 DCIT, CIRCLE-12(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR BMA WEALTH CREATORS LTD. AACCB 5141 L , REP. BY NONE. 1 ST FLOOR, PAUL MANSION, 6, BISHOP LEFROY ROAD, KOLKATA-700020. 3 3 914/KOL/2017 A.Y.2003-04 ITO(IT), WARD-KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S BATA INDIA LTD. AABCB 1043 Q , REP. BYNONE 6A, S.N. BANERJEE ROAD, KOLKATA- 700013. 2111/KOL/2017 A.Y.2014-15 ITO, WARD-3(3), DARJEELING, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR SHRI VIJAY PARI AFLPP 6535 K , REP. BY NONE. VERNON LODGE, COOCHBEHAR ROAD, P.O + DIST. DARJEELING, PIN-734101. 2085/KOL/2017 A.Y.2011-12 ACIT, CIRCLE-10(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S DURGAPUR CHEMICALS LTD. AABCD 1831 A , REP. BY NONE. 6, LITTLE RUSSEL STREET, KOLKATA-700071. 1160/KOL/2017, 1162 & 1163/KOL/2017 A.Y.2005-06, 2008-09 & 2009-10 DCIT, CIRCLE-15(2), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S STEWARTS & LLOYDS OF INDIA LTD. AAECS 0445 G , REP. BY NONE. 41, CHOWRINGHEE ROAD, KOLKATA-700071. 548/KOL/2017 A.Y.2012-13 ACIT, CIRCLE-50(1), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR JASHOJIT MUKHERJEE AFAPM 7208 R , REP. BY NONE. AA-81, SECTOR-I, SALT LAKE CITY, KOLKATA-700064. 2061/KOL/2017 A.Y.2014-15 ACIT, CC-3(3), KOLKATA, REP. BY SHRI SAURABH KUMAR, ADDL. CIT SR. DR M/S NEW HORIZONS LTD. AAACN 8505 C , REP. BY NONE. 31/2, TOPSIA ROAD, SOUTH, KOLKATA- 700046. DATE OF HEARING : 30.07.2018 DATE OF PRONOUNCEMENT: 30.07.2018 ORDER PER BENCH: 1. THESE APPEALS OF THE REVENUE ARISE OUT OF THE VA RIOUS ORDERS OF THE LEARNED CIT(A) AGAINST THE ORDERS OF ASSESSMENT FRAMED U/S 147 / 1 43(3) / 263/ 144 / 144C / 271(1)(C) / 153A OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFE RRED TO AS THE ACT). 2. RECENTLY THE CBDT HAS ISSUED CIRCULAR NO. 3 /2018 DATED 11.07.2018, WHEREBY THE MONETARY LIMITS FOR FILING OF APPEALS BY THE D EPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL AND HIGH COURTS AND SLP BEFORE SUPREME COURT HAVE BEEN INCREASED AS MEASURE FOR REDUCING LITIGATION. THE REVISED MONETARY LIMITS LAID DOWN IN PARA-3 OF THIS CIRCULAR AND THE MANNER OF COMPUT ING TAX EFFECT AS LAID DOWN IN PARA- 4 OF THIS CIRCULAR ARE AS FOLLOWS: 3 . HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED I N CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER : SL. NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1. BEFORE APPELLATE TRIBUNAL 20,00,000/- 4 4 2. BEFORE HIGH COURT 50,00,000/- 3. BEFORE SUPREME COURT 1,00,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE . FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, 'TAX EFFECT' MEANS THE DIFFERE NCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WOULD HAVE BEEN CH ARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESP ECT OF THE ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER R EFERRED TO AS 'DISPUTED ISSUES). FURTHER, 'TAX EFFECT' SHALL BE TAX INCLUD ING APPLICABLE SURCHARGE AND CESS. HOWEVER, THE TAX WILL NOT INCLUDE ANY INTERES T THEREON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUTE, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOM E, THE TAX EFFECT WOULD INCLUDE NOTIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENALTY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDU CED IN THE ORDER TO BE APPEALED AGAINST. 3. IN PARA-13 OF THE SAID CIRCULAR IT HAS FURTHER BEEN CLARIFIED THAT THE REVISED MONETARY LIMITS WILL APPLY RETROSPECTIVELY. THE RE LEVANT PARA-13 OF THE CIRCULAR READS THUS: 13. THIS CIRCULAR WILL APPLY TO SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES TO BE FILED HENCEFORTH IN SC/HCS/TRIBUNAL AND IT SHALL AL SO APPLY RETROSPECTIVELY TO PENDING SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES. P ENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRA WN/NOT PRESSED. 4. IN THE PRESENT CASE, THE TAX EFFECT IN ALL THE SE APPEALS BY THE REVENUE ARE LESS THAN RS.20,00,000/-. THOUGH THESE APPEALS HAD BEE N FILED BY THE REVENUE ON VARIOUS DATES AND WERE WITHIN THE MONETARY LIMIT IN THE FOR M OF TAX EFFECT FOR FILING APPEALS BEFORE TRIBUNAL, IN VIEW OF PARA-13 OF THE CIRCULAR OF CBDT, EVEN SUCH APPEALS WILL BE GOVERNED BY THE NEW MONETARY LIMITS LAID DOWN IN THE CBDT CIRCULAR NO.3/2018 REFERRED TO ABOVE. 5. IT IS A SETTLED LAW THAT THE CIRCULARS ISSUED BY CBDT ARE BINDING ON THE REVENUE. THIS POSITION WAS CONFIRMED BY THE APEX CO URT IN THE CASE OF COMMISSIONER OF CUSTOMS VS INDIAN OIL CORPORATION L TD. REPORTED IN 267 ITR 272 WHEREIN THEIR LORDSHIPS EXAMINED THE EARLIER DECISI ONS OF THE APEX COURT WITH REGARD 5 5 TO BINDING NATURE OF THE CIRCULAR AND LAID DOWN THA T WHEN A CIRCULAR ISSUED BY THE BOARD REMAINS IN OPERATION THEN THE REVENUE IS BOUN D BY IT AND CANNOT BE ALLOWED TO PLEAD THAT IT IS NOT VALID OR THAT IT IS CONTRARY T O THE TERMS OF THE STATUTE. 5.1. IN THE EVENT, THE REVENUE FINDS AT A LATER POI NT OF TIME THAT THE TAX EFFECT IN THE APPEAL IS MORE THAN RS.20 LAKHS OR DESPITE LOW TAX EFFECT THE APPEAL OF THE REVENUE IS MAINTAINABLE, THE REVENUE IS AT LIBERTY TO MOVE TH IS TRIBUNAL FOR RECALLING OF THIS ORDER. 6. IN VIEW OF THE ABOVE, WE HOLD THAT THE APPEALS F ILED BY THE DEPARTMENT, AGAINST THE IMPUGNED ORDERS OF THE LD. CIT(A), ARE CONTRARY TO THE POLICY DECISION OF THE DEPARTMENT AND AS SUCH THE APPEALS FILED BY THE DEP ARTMENT ARE DISMISSED IN LIMINE . 7. IN THE RESULT, THE APPEALS BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 30.07.2018 SD/- SD/- [A.T. VARKEY] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.07.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- 2. RESPONDENT- 3. CIT(A)- 4. CIT-KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S
