ITO, Ward-34(3), kolkata, Kolkata V. Chandulal N. Dalal, Kolkata

MA 110/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6020 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 09-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 110/KOL/2016 (ARISING OUT OF ITA NO. 2802/KOL/2013) ASSESSMENT YEAR: 2005-06 I.T.O., WARD 34(3)................................................................ APPELLANT AAYAKAR BHAWAN, 110, SHANTIPALLY, ROOM NO. 711, 7 TH FLOOR, KOLKATA 700 107 CHANDULAL N. DALAL...................................RESPONDENT C/O. MOSCOW METERS, 11, POLLOCK STREET (GROUND FLOOR), KOLKATA 700 001. [PAN: ADVPD 6254 B)] APPEARANCES BY: SHRI S. DASGUPTA, ADDL. CIT (DR) APPEARING ON BEHALF OF THE REVENUE. NONE APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : DECEMBER 15, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15, 2017 O R D E R PER P.M. JAGTAP, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED DECEMBER 29, 2015 PASSED BY THE TRIBUNAL IN ITA NO. 2802/K/2013 DISMISSING THE APPEAL OF THE REVENUE BY TREATING THE SAME AS WITHDRAWN/NOT PRESSED ON ACCOUNT OF LOW TAX EFFECT. 2. AT THE TIME OF HEARING FIXED TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THIS MISC. APPLICATION FILED BY THE REVENUE IS THEREFORE BEING DISPOSED OF EX-PARTE QUA THE RESPONDENT ASSESSEE AFTER HEARING THE ARGUMENTS OF THE LEARNED DR AND PERUSING THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT THE APPEAL FILED BY THE REVENUE IN THIS CASE BEING ITA NO. 2 M.A. NO.110/KOL/2016 (A.Y. 2005-06) CHANDULAL N. DALAL 2802/K/2013 WAS DISMISSED BY THE TRIBUNAL BY TREATING THE SAME AS WITHDRAWN/NOT PRESSED AS THE TAX EFFECT INVOLVED THEREIN WAS FOUND TO BE LESS THAN THE MONEYTARY LIMIT OF RS. 10 LACS FIXED BY THE CBDT VIDE CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 IN FILING THE APPEAL OF THE REVENUE BEFORE THE TRIBUNAL. AS SUBMITTED BY THE REVENUE IN THE PRESENT MISC. APPLICATION AND FURTHER REITERATED BY THE LEARNED DR AT THE TIME OF HEARING, EVEN THOUGH THE NET TAX EFFECT INVOLVED IN THE SAID APPEAL WAS LESS THAN RS. 10 LACS, THE TOTAL TAX EFFECT INCLUDING SURCHARGE AND EDUCATION CESS WAS MORE THAN RS. 10 LACS AND THERE WAS THUS A MISTAKE IN THE ORDER OF THE TRIBUNAL DATED DECEMBER 29, 2015 IN DISMISSING THE SAME ON ACCOUNT OF LOW TAX EFFECT. IT IS HOWEVER OBSERVED THAT THIS ASPECT HAS ALREADY BEEN CONSIDERED AND DECIDED BY DELHI BENCH OF ITAT IN THE CASE OF ACIT VS DALLAS FINANCE LTD. (ITA NO. 3946/DEL/2010 DATED 07.04.2017) WHEREIN IT WAS HELD THAT SURCHARGE AND EDUCATION CESS SHALL NOT BE INCLUDED IN THE WORD TAX FOR THE PURPOSE OF EXAMINING THE TAX EFFECT AS ENVISAGED IN CIRCULAR NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015 ISSUED BY THE CBDT. WE, THEREFORE, FIND THAT THERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL DATED JULY 29, 2017 (SUPRA) AS ALLEGED BY THE REVENUE IN THE PRESENT MISC. APPLICATION CALLING FOR ANY RECTIFICATION. WE, ACCORDINGLY, DISMISS THIS MISC. APPLICATION FILED BY THE REVENUE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER 3 M.A. NO.110/KOL/2016 (A.Y. 2005-06) CHANDULAL N. DALAL DATED: 15/12/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. CHANDULAL N. DALAL, 11, MOSCOW METERS, 11, POLLOCK STREET, KOLKATA 01. 2. ITO WARD 34(3), 11, SHANTIPALLY, KOLKATA 700 107. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA