ITO, Ward - 31(2). Kolkata, Kolkata V. Sri Jay Narayan Shaw, Kolkata

MA 117/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7251 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 28-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Keywords: Tax effect

Judgement Text

M.A.NO.117/KOL/2018 A/O ITA NO.1820/KOL/2017 SRI JA Y NARAYAN SHAW A.Y.2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM M.A.NO.117/KOL/2018 (A/O ITA NO.1820/KOL/2017) ASSESSMENT YEAR : 2008-09 I.T.O., WARD-31 (2) -VERSUS- SHRI JAY JNARA YAN SHAW KOLKATA KOLKATA (PAN: ATWPS 3862 K) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI ROBIN CHOUDHURY, ADDL. CIT, SR.DR FOR THE RESPONDENT: SHRI AMIT AGARWAL, ADVOCATE DATE OF HEARING : 14.09..2018. DATE OF PRONOUNCEMENT : 28.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: BY THIS MISCELLANEOUS APPLICATION, THE REVENUE SUBM ITS THAT THE TAX EFFECT IN THIS CASE IS ABOVE THE PRESCRIBED LIMIT OF RS.10 LA KHS AND HENCE THE IMPUGNED ORDER DATED 09.03.2018 APPLYING THE CIRCULAR OF CBDT NO.2 1/2015 DATED 10.12.2015 IS A MISTAKE APPARENT ON RECORD. 2. AT THE TIME OF HEARING THE AUTHORISED REPRESENTA TIVE FOR THE ASSESSEE SUBMITTED THAT THE TAX EFFECT IN THIS CASE IS BELOW RS. 10 LAKHS. IN SUPPORT OF HIS CONTENTION A CHART SHOWING THE TAX CALCULATION IS PLACED BEFORE THE BE NCH. EVEN OTHERWISE THIS LIMIT IS NOW RS.20 LAKHS. 3. IN VIEW OF THE ABOVE THE MISCELLANEOUS APPLICATI ON FILED BY THE REVENUE IS DISMISSED. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE REVENUE IS DISMISSED. O RDER PRONOUNCED IN THE COURT ON 28.09.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 28.09.2018. [RG SR.PS] M.A.NO.117/KOL/2018 A/O ITA NO.1820/KOL/2017 SRI JA Y NARAYAN SHAW A.Y.2008-09 2 COPY OF THE ORDER FORWARDED TO: 1.SHRI JAY NARAYAN SHAW, 6, GIRISH CHANDRA BOSE ROA D, KOLKATA-700014. 2. I.T.O..-31(2), KOLKATA. 3. C.I.T.(A)- 9, KOLKATA 4. C.I.T-11, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES