ACIT, Circle - 28, Kolkata, Kolkata V. Suchismita Majumder, Kolkata

MA 16/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5445 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-08-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 18-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL J
• Assessee Lawyers: PRAVIN KUHARUKA ACA
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C(SMC) KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.16/KOL/2016 (ARISING OUT ITA NO.2648/KOL/2013) / ASSESSMENT YEAR: 2006-07 ACIT, CIRCLE-28,AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-68 / V/S . SUCHISMITA MAJUMDER, 49/58, PRINCE GOLAM MD. SHAH ROAD, KOLKATA-33 [ PAN NO.AFEPM 0600 F ] (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI RAJAT KUMAR KUREEL, JCIT-DR / BY RESPONDENT SHRI PRAVIN KUHARUKA, ACA ! / DATE OF HEARING 23-09-2016 '# ! / DATE OF PRONOUNCEMENT 23-09-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS SOUGHT FOR RECALLING ORDER PASSED BY THE TRIBUNAL IN ITA NO.2648/KOL/201 3 DATED 03.08.2015 FOR ASSESSMENT YEAR 2006-07. 2. THE ISSUE RAISED BY REVENUE IN THIS MISC. APPLIC ATION IS THAT THE TRIBUNAL ERRED IN DISMISSING THE APPEAL BY OBSERVIN G THAT THE TAX EFFECT IN THIS APPEAL OF REVENUE IS BELOW THE PRESCRIBED MONETARY LIMIT AS REQUIRED IN INSTRUCTION NO. 5/2014 ISSUED BY CBDT ON 10.07.2014 . BUT THE INSTANT CASE FALLS UNDER THE EXCEPTION OF AUDIT OBJECTION IN TER MS OF CLAUSE (C) OF THE CIRCULAR ISSUED BY THE CBDT. IN SUPPORT OF ITS CLAI M, LD. DR HAS PROVIDED THE COPY OF THE AUDIT OBJECTION WHICH IS PLACED ON RECO RD. ON THE OTHER HAND, THE LD. AR RAISED NO OBJECTION ON THE ARGUMENT OF THE L D. DR. MA NO16./KOL/2016 ACIT CIR-28 KOL V. SUCHISMITA MAJUMD ER PAGE 2 3. FROM THE ABOVE, WE FIND THAT THE INSTANT CASE FA LLS UNDER THE EXCEPTION AS PROVIDED IN CLAUSE (C) OF THE CBDT CIRCULAR. THE REFORE, THE MONETARY LIMIT AS SPECIFIED FOR FILING THE APPEAL BY THE REVENUE I N PRESENT CASE DOES NOT APPLY. HENCE WE RECALL THE IMPUGNED ORDER PASSED BY THIS TRIBUNAL DATED 03- 08-2015 AND FIX THE DATE OF HEARING ON 14.12.2016 . IT IS ALSO PERTINENT TO MENTIONED THAT NO SEPARATE NOTICE TO EITHER PARTY S HALL BE ISSUED. HENCE, THE MISC. APPLICATION OF THE REVENUE ALLOWED IN TERMS O F ABOVE. 4. IN THE RESULT, MISC. APPLICATION OF REVENUE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/09/2016 SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP, SR PS ()*- 23 / 09 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ACIT, CIR-28, AAYAKAR BHAWAN, DAKSHIN, 2 GARIAHAT RD, (S), KOLKATA-68 2. /RESPONDENT-SUCHIMITA MAJUMDR, 49/58, PRINCE GOLAM MD. SHAH ROAD, KOLKATA-33 3.)2)3 4 / CONCERNED CIT 4. 4- / CIT (A) 5.783, 3 , KOLKATA / DR, ITAT, KOLKATA 6.8; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ /) 3 , #