I.T.O., WARD - 27(1), HALDIA, HALDIA vs. BIBHAS CHANDRA SAMANTA, BARABARI, PURBA MEDINIPUR
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar
Per Shri Rajpal Yadav, Vice-President (KZ):- This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals), 1
ITA No. 83/KOL/2023 A.Y. 2017-2018 Bibhas Chandra Samanta National Faceless Appeal Centre (NFAC), Delhi dated 28th November, 2022 for assessment year 2017-18.
With the assistance of ld. Addl. CIT(DR), we have gone through the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.50,00,000/-. As per CBDT Instruction bearing No. 17 of 2019 issued on 8th August 2019, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable.
On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.
ITA No. 83/KOL/2023 A.Y. 2017-2018 Bibhas Chandra Samanta 4. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on April 25, 2023.
Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 25th day of April, 2023
(1) Income Tax Officer, Copies to : Ward-27(1), Haldia, Aayakar Bhawan, Basudevpur, Khanjanchak, Haldia, Purba Midnapore-721602 (2) Bibhas Chandra Samanta, Haldia Electric, Vill. Manoharpur, P.O. Barabari, P.S. Bhawanipur, Dist. Purba Medinipur-721635, West Bengal (3) Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order
Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.