ITO, Ward-37(1), Kolkata, Kolkata V. Mr. Ajoy Chowdhury, Kolkata

MA 37/KOL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5651 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

M.A. NO. 37 /KOL/2016 ( IN ITA NO. 2210/KOL/2014) ASSESSMENT YEAR: 2006-2007 MR. AJOY CHOWDHURY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER M.A. NO. 37/KOL/2016 (ARISING OUT OF I.T.A. NO. 2210/KOL/2014) ASSESSMENT YEAR: 2006-2007 INCOME TAX OFFICER,................................ ............................APPLICANT WARD-37(1), KOLKATA, -VS.- MR. AJOY CHOWDHURY,................................ ..........................RESPONDENT 35, C.R. AVENUE, 4 TH FLOOR, KOLKATA-700012 [PAN: ABWPC3578J] APPEARANCES BY: SMT. RANU BISWAS, ADDL. CIT, FOR THE APPLICANT N O N E, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 14, 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 14, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT:- BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS S EEKING RECALL OF THE TRIBUNALS ORDER DATED DECEMBER 28, 2015 DISMIS SING THE APPEAL OF THE REVENUE BEING ITA NO. 2210/KOL/2014 BY TREATING THE SAME AS WITHDRAWN/NOT PRESSED ON THE GROUND THAT THE TAX EF FECT INVOLVED IN THE SAID APPEAL WAS LESS THAN THE MONETARY LIMIT OF RS. 10,00,000/- AS PRESCRIBED IN THE CBDT CIRCULAR NO. 21/2015 DATED 1 0 TH DECEMBER, 2015. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. WE THEREFORE, DECIDED TO DISPOSE OF TH E MISCELLANEOUS APPLICATION AFTER HEARING THE LD. D.R. AND THE RELE VANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE REVENUE IN THE PRESE NT MISCELLANEOUS APPLICATION, THE TAX EFFECT INVOLVED IN THE APPEAL OF THE REVENUE BEING ITA NO. 2210/KOL/2014 WAS MORE THAN THE MONETARY LI MIT OF M.A. NO. 37 /KOL/2016 ( IN ITA NO. 2210/KOL/2014) ASSESSMENT YEAR: 2006-2007 MR. AJOY CHOWDHURY 2 RS.10,00,000/- AS PRESCRIBED IN THE CBDT CIRCULAR N O. 21/2015 DATED 10.10.2015 AND THERE WAS A MISTAKE ON THE PART OF T HE TRIBUNAL IN DISMISSING THE SAID APPEAL ON ACCOUNT OF LOW TAX EF FECT BY TREATING THE SAME AS WITHDRAWN/NOT PRESSED. HOWEVER, AS RIGHTLY POINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE, THE MONETARY LIMIT FO R FILING THE APPEAL OF THE REVENUE BEFORE THE TRIBUNAL SINCE HAS BEEN INCREASE D BY THE CBDT TO RS.50,00,000/- BY CIRCULAR NO. 17/2019 DATED 8 TH AUGUST, 2019 AND SINCE THE MONETARY LIMIT SO INCREASED IS APPLICABLE EVEN TO THE PENDING APPEALS, THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE HAS BECOME VIRTUALLY INFRUCTUOUS. THE LD. D.R. HAS ALSO ACCEPTED THIS PO SITION. WE ACCORDINGLY DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 14, 2020. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT KOLKATA, THE 14 TH DAY OF FEBRUARY, 2020 COPIES TO : (1) INCOME TAX OFFICER, WARD-37(1), KOLKATA (2) MR. AJOY CHOWDHURY, 35, C.R. AVENUE, 4 TH FLOOR, KOLKATA-700012 (3) COMMISSIONER OF INCOME TAX (APPEALS), , KOLKA TA, (4) COMMISSIONER OF INCOME TAX , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.