A.C.I.T., Circle-1(2), Kolkata V. M/s Reach Cargo Movers Pvt. Ltd., Kolkata

MA 223/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8222 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) M.A. NO. 223/KOL/2019 A/O ITA NO. 1547/KOL/2019 ASSESSMENT YEAR: 2009-10 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(2), KOLKATA.....................................APPELLANT VS. M/S. REACH CARGO MOVER PVT. LTD..........................................................................RESPONDENT 25 TH FLOOR 30 JADUNATH DEY ROAD CENTRAL AVENUE AREA KOLKATA 700 012 [PAN : AACCR 6653 F] APPEARANCES BY: SHRI JAYANTA KHANRA, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. SHRI SOUMITRA CHOUDHURY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : JANUARY 10 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE REVENUE SUBMITS THAT THE DISMISSAL OF THE APPEAL OF THE REVENUE, BY APPLYING THE BOARD CIRCULAR NO. 17/2019, DT. 08/08/2019, IS FACTUALLY INCORRECT AS THE TAX EFFECT OF THIS REVENUE APPEAL IS MORE THAN RS.50 LAKHS. 2. THE LD. COUNSEL FOR THE ASSESSEE DID NOT DISPUTE THIS CONTENTION OF THE REVENUE. 3. IN THE RESULT, WE RECALL OUR ORDER DT. 28/08/2019 IN REVENUES APPEAL IN ITA NO. 1547/KOL/2019, ASSESSMENT YEAR 2009-10. THE REGISTRY IS DIRECTED TO POST THIS APPEAL ITA NO. 1547/KOL/2019, FOR FRESH HEARING IN DUE COURSE, AFTER GIVING NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. KOLKATA, THE 22 ND DAY OF JANUARY, 2020. SD/- SD/- [ABY T. VARKEY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22.01.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1 . M/S. REACH CARGO MOVER PVT. LTD 25 TH FLOOR 30 JADUNATH DEY ROAD CENTRAL AVENUE AREA KOLKATA 700 012 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 3.CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. REACH CARGO MOVER PVT. LTD CARGO MOVER PVT. LTD 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES M.A. NO. 223/KOL/2019 A/O ITA NO. 1547/KOL/2019 ASSESSMENT YEAR: 2009-10 M/S. REACH CARGO MOVER PVT. LTD . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES