DCWT, Central Circle - XXVIII, Kolkata, Kolkata V. Subhash Pipes Ltd, Kolkata

MA 28/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8183 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 09-03-2012
• Court: TRIBUNAL
• Department Lawyers: AMITABHA ROY
• Keywords: Tax effect

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NOS.28 & 30/KOL/2012 A/O WTA NOS . 40 & 41/KOL/2010 %& '(/ ASSESSMENT YEARS : 2003-04 AND 2004-05 (*+ / APPELLANT ) D.C.W.T., CENTRAL CIRCLE-XXVIII, KOLKATA - % - - VERSUS - . (-.*+/ RESPONDENT ) SUBASH PIPES LTD., KOLKATA (PAN:AAECS 4141 F) *+ / 0 '/ FOR THE APPELLANT: SHRI AMITABHA ROY -.*+ / 0 '/ FOR THE RESPONDENT: SHRI RAVI TULSIYAN 1%2 / !# /DATE OF HEARING : 04.05.2012 3' / !# /DATE OF PRONOUNCEMENT : 04.05.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATIONS HAVE BEEN FILE D BY THE REVENUE TO RECALL ORDERS OF THE TRIBUNAL DATED 20.10.2011 VIDE WTA NOS.40 & 41/KOL/2010 PERTAINING TO A.YRS. .2003-04 AND 2004-05 RESPECTIV ELY. 2. BY THESE MISCELLANEOUS APPLICATIONS REVENUE WAN TS TO RECALL ORDERS PASSED BY TRIBUNAL DATED 20.10.2011 IN WTA NOS.40&41/KOL/2010 BY STATING AS UNDER :- THE HONBLE ITAT A BENCH VIDE ORDER DATED 20.10. 2011 IN WTA NO. 40/KOL/2010 IN THE CASE OF SUBHASH PIPES LTD. (PAN : AAECS4141F ) HAD DISMISSED THE DEPARTMENTS APPEAL IN LIMINE WITHOUT GOING INTO TH E MERITS OF THE CASE AS THE TAX EFFECT BEING LESS THAN THE MONETARY LIMIT FOR FILIN G APPEAL BEFORE THE TAT AS PER INSTRUCTION 5 OF 2008. IT MAY KINDLY BE NOTED THAT W.E.F. 09.02.2011 THE INSTRUCTION 5/2011 HAS BEEN SUPERSEDED BY INSTRUCTION 3 OF 2011 . THE MONETARY LIMIT AS ENVISAGED IN INSTRUCTION 3/2011 IS APPLICABLE IN.AP PEAIS IN RESPECT OF INCOME TAX CASES ONLY AND THE PROVISIONS ARE NOT APPLICABLE FO R WRIT OR OTHER DIRECT TAX MATTERS 2 AS CLEARLY MENTIONED IN PARA 10 OF THE SAID INSTRUC TION, A COPY OF WHICH IS ENCLOSED FOR READY REFERENCE. 3. ON THE OTHER HAND, THE LD. COUNSEL APPEARING ON BEHALF OF ASSESSEE HAS SUBMITTED THAT IN THE APPEALS OF THE REVENUE THE TA X EFFECT FOR A.YRS.2003-04 AND 2004-05 ARE RS.78,621/- AND RS70,913/- RESPECTIVELY AND TRIBUNAL HAS APPLIED THE PROVISION OF CBDT CIRCULAR NO.279 DATED 24 TH OCTOBER, 2005 WHICH IS CATEGORICALLY MENTIONED AT PARA 5.1. OF ITS ORDER AND NO WHERE TH E TRIBUNAL HAS MENTIONED INSTRUCTION NO.3/2011. THE CONTENTION OF THE REVENU E IS NOT ACCEPTABLE IN THESE TWO CASES. AS PER THE CBDT INSTRUCTION NO.279 DATED 24 TH OCTOBER, 2005 THERE IS NO DISTINCTION BETWEEN THE INCOME TAX AND WEALTH TAX C ASES. THEREFORE THERE IS NO MISTAKE APPARENT FROM RECORD AS POINTED OUT BY THE LD. DR. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, SINCE THE TRIBUNAL HAS FOLLOWE D THE CBDT INSTRUCTION NO.279 DATED 24 TH OCTOBER, 2005 AND THERE IS NO DISTINCTION BETWEEN THE INCOME TAX AND WEALTH TAX CASES WE FIND NO MISTAKE APPARENT FROM R ECORD AS POINTED OUT BY LD. DR. THEREFORE WE DISMISS THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATIONS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.05.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 04.05.2012. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. M/S.SUBHASH PIPES LTD., 113, PARK STREET, KOLKATA-7 00016. 2 D.C.W.T., CENTRAL CIRCLE-XXVIII, KOLKATA 3. THE CIT-CENTRAL-I, KOLKATA, 4. TH E CWT(A)-CENTRAL-I, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3