ACIT, CIR-10, KOLKATA, Kolkata V. South Suburban Clinic Pvt. Ltd., Kolkata

MA 92/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4080 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2015
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] M.A. NO.92/KOL/2015 IN I.T.A NO. 1227/KOL/2012 ASSESSMENT YEAR: 2008-09 ASSISTANT COMMISSIONER OF INCOME-TAX, VS. SOUTH S UBURBAN CLINIC PVT. LTD. CIRCLE-10, KOLKATA. (PAN: AAECS2880D) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 19.02.2016 DATE OF PRONOUNCEMENT: 19.02.2016 FOR THE APPLICANT: SHRI AMITAVA ROY, JCIT FOR THE RESPONDENT: SHRI S. K. BASU, ADVOCATE ORDER PER SHRI MAHAVIR SINGH, JM : VIDE THIS MISC. APPLICATION REVENUE WANTS TO RECALL THE TRIBUNALS ORDER DATED 11.06.2015 AS, ACCORDING TO THEM, ORDER OF THE TRIB UNAL WAS NOT IN ORDER IN DISMISSING THE APPEAL OF THE REVENUE BASED ON THE QUANTUM OF M ONETARY LIMIT PUBLISHED ONLY ON 10.07.2014 VIDE INSTRUCTION NO. 5/2014. 2. AFTER HEARING BOTH THE SIDES AND PERUSING THE OR DER OF TRIBUNAL, WE FIND THAT TRIBUNAL HAD DISMISSED THE REVENUES APPEAL VIDE OR DER DATED 11.06.2015 BECAUSE THE TAX EFFECT IN THIS APPEAL WAS RS.3,08,000/- WHICH I S LESS THAN RS. 4 LAKHS VIDE CBDT INSTRUCTION NO. 5/14 DATED 10.07.2014. RECENTLY, CBDT VIDE INSTRUCTION NO. 21/2015 DATED 10.12.2015 HAS RAISED THE MONETARY LIMIT TO R S.10 LAKHS FOR PREFERRING APPEAL BY REVENUE BEFORE THE TRIBUNAL WHICH IS RETROSPECTIVE. HENCE, WE DO NOT FIND ANY MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL DATED 11.06.2 015. MISC. APPLICATION OF REVENUE IS DISMISSED. 3. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH FEBRUARY, 2016 JD.(SR.P.S.) 2 M A NO.92/K/2015 SOUTH SUBURBAN CLINIC PVT. LTD.., AY 2008-09 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT- ACIT, CIRCLE-10, KOLKATA. 2 RESPONDENT SOUTH SUBURBAN CLINIC PVT. LTD., 67, D IAMOND HARBOUR ROAD, KOLKATA-700038. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .