D.C.I.T.,Circle-6(1), Kolkata V. M/s ICA Eduskill Pvt. Ltd., Kolkata

MA 13/KOL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4818 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 15-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

1 MA No.13/Kol/2021 ICA Eduskill Pvt. Ltd., AY 2008-09 आयकर अपीलीय अधीकरण, ᭠यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Hon’ble Shri Manish Borad, AM] MA No. 13/Kol/2021 In I.T.A. No. 2147/Kol/2019 Assessment Year: 2008-09 Deputy Commissioner of Income- tax, Circle-5(1), Kolkata. Vs. M/s. ICA Eduskill Pvt. Ltd. (PAN: AABCI0017R) Applicant Respondent Date of Hearing 01.04.2022 Date of Pronouncement 07.04.2022 For the Applicant Shri Biswanath Das, Addl. CIT For the Respondent Shri Subash Agarwal, Advocate ORDER Per Shri A. T. Varkey, JM: This Misc. Application preferred by the revenue against the order of the Tribunal passed on 14.10.2020 in ITA No. 2147/Kol/2019 for AY 2008-09. 2. At the outset, the Ld. DR submits that the impugned order was passed by the Tribunal dismissing the appeal of the revenue because it was hit by CBDT Circular [regarding tax effect i.e. below Rs. 50 lacs]. According to him, the revenue has preferred this Misc. Application for recalling the impugned order on the ground that the ibid CBDT Circular (tax effect) does not apply since it falls in the exemption stipulated in the Circular No. 17/2019 dated 08.08.2019 since there was audit objection in the case which has been accepted by the Department. Having taken note that the impugned order was passed by this Tribunal because the revenue appeal was hit by the tax effect circular of CBDT prescribing no filing of appeal before Tribunal if tax effect of appeal is less than Rs. 50 lacs, but, it has been brought to our notice that the appeal falls in the exemption to the circular because of audit objection as noted supra. Therefore, we are inclined to recall the impugned order and direct the registry to list the appeal afresh in due course. 2 MA No.13/Kol/2021 ICA Eduskill Pvt. Ltd., AY 2008-09 3. In the result, the Misc. Application of the revenue is allowed. Order is pronounced in the open court on 7 th April, 2022. Sd/- Sd/- (Manish Borad) (A. T. Varkey) Accountant Member Judicial Member Dated: 7 th April, 2022 Jd.(Sr.P.S.) Copy of the order forwarded to: 1. Applicant – DCIT, Circle-5(1), Kolkata. . 2 Respondent – M/s. ICA Eduskill Pvt. Ltd., 4 th floor, 27, Netaji Subhas Road, Kolkata-700 001. 3. CIT(A)-7 , Kolkata (sent through e-mail) 4. 5. DCIT, Circle-6(1), Kolkata. DR, Kolkata Benches, Kolkata (sent through e-mail) /True Copy, By order, Assistant Registrar, ITAT, Kolkata Benches, Kolkata