ITO, Ward-36(2), Kolkata, Kolkata V. Shankar Prasad Shaw, Kolkata

MA 112/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5731 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-06-2017
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 02-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 11-08-2016
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect
• Section: 11A; 147

Judgement Text

M.A.NO.112/KOL/2016(A/O ITA NO.566/KOL/2013) A.Y.20 04-05 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI WAS EEM AHMED, AM ] M.A.NO.112/KOL/2016 (A/O ITA NO.566/KOL/2013) ASSESSMENT YEAR : 2004-05 I.T.O. WARD-36(2), -VERSUS- SHANKAR PRASAD SHAW KOLKATA KOLKATA (PAN:ALYPS 1471 Q) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SALLONG YADEN, ADDL. CI T(DR) FOR THE RESPONDENT: NONE DATE OF HEARING : 02.06.2017 DATE OF PRONOUNCEMENT : 02.06.2017. ORDER PER N.V.VASUDEVAN, JM: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE RE VENUE U/S.254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING T HE ORDER DATED 01.06.2016 PASSED BY THE TRIBUNAL. THE TRIBUNAL BY THE AFORESAID ORD ER DISMISSED THE APPEAL OF THE REVENUE ON THE GROUND THAT THE TAX EFFECT IN THE AP PEAL FILED BY THE REVENUE WAS LESS THAN RS.10 LACS. AS PER THE CBDT CIRCULAR NO.21/ 2015 DATED 10.12.2015 THE APPEALS BEFORE THE TRIBUNAL CANNOT BE FILED BY THE DEPARTMENT WHERE THE TAX EFFECT WAS LESS THAN RS.10 LACS. 2. IN THIS MISCELLANEOUS APPLICATION, IT HAS BEE N POINTED OUT BY THE REVENUE THAT THERE ARE CERTAIN EXCEPTIONS CARVED OUT IN CIRCULAR DATED 10.12.2015 FOR FILING THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL. ONE OF THE EXCEPTIONS IS THAT WHERE THERE HAS BEEN A REVENUE AUDIT OBJECTION WHICH HAS BEEN ACCEPTED BY THE REVENUE THEN IRRESPECTIVE OF THE TAX EFFECT THE REVENUE IS AT LI BERTY TO FILE THE APPEAL BEFORE THE TRIBUNAL. THE LD. DR ALSO PRODUCED BEFORE US THE AS SESSMENT RECORDS TO DEMONSTRATE THE FACT THAT THERE WAS A REVENUE AUDIT OBJECTION I N THE PRESENT CASE WHICH WAS THE REASON FOR INITIATING PROCEEDINGS U/S 147 OF THE AC T. THE REVENUE HAS THEREFORE PRAYED M.A.NO.112/KOL/2016(A/O ITA NO.566/KOL/2013) A.Y.20 04-05 2 THAT THE ORDER DISMISSING THE APPEAL ON THE GROUND OF LOW TAX EFFECT SHOULD BE RECALLED AND THE APPEAL SHOULD BE HEARD AND DECIDED ON MERIT S. 3. NOTICES WERE SENT TO THE ASSESSEE AT THE ADD RESS GIVEN IN FORM NO.36. SUCH NOTICES HAVE NOT BEEN RETURNED UNSERVED. NONE APPEA RED ON BEHALF OF THE ASSESSEE. 4. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW T HAT IN THE LIGHT OF THE FACT THAT THE APPEAL OF THE REVENUE IS GOVERNED BY ONE OF THE EXC EPTIONS IN THE CIRCULAR, THE DISMISSAL OF THE APPEAL BY THE REVENUE ON THE GROUN D OF LOW TAX EFFECT IS A MISTAKE APPARENT IN THE FACE OF THE RECORD. THE ORDER DATED 01.06.2016 IS THEREFORE RECALLED AND THE APPEAL OF THE REVENUE IS DIRECTED TO BE FIXED F OR HEARING IN THE NORMAL COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION O F THE REVENUE IS ALLOWED. O RDER PRONOUNCED IN THE COURT ON 02.06.2017. SD/- SD/- [WASEEM AHMED ] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02.06..2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SHANKAR PRASAD SHAW, 11A POLOOCK STREET, 3 RD FLOOR, KOLKATA-700001. 2. .I.T.O., WARD-36(2), KOLKATA 3. C.I.T.(A)-XX, KOLKATA 4. C.I.T.- XII, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHES