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Income Tax Appellate Tribunal, GAUHATI BENCH “E” COURT AT KOLKATA
Before: Shri S.S.Godara & Dr. A.L.Saini
IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH “E” COURT AT KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.215/Gau/2017 Assessment Year :2012-13
DCIT, Circle-2, V/s. Shri Jitendra Newatia Guwahati, 5thFloor, Prathna, Nr. Jesuit Aayakar Bhawan, House, Pani Tank, Jahak G.S. Road, Guwahati- Ghat, Uzanbazar, Guwhti- 781005 781001 [PAN No.AAWPN 1133 H] .. अपीलाथ� /Appellant ��यथ�/Respondent
Shri M.C Omi Ningshen, JCIT SR-DR अपीलाथ� क� ओर से/By Appellant Shri Uttam Kumar Bor Thakur, Advocate ��यथ� क� ओर से/By Respondent 11-12-2019 सुनवाई क� तार�ख/Date of Hearing 18-12-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER BEMCH:- This Revenue’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-1 Guwahati’s order dated 30.06.2018 passed in case No.Guwa-6/2015 involving proceedings u/s 144 r.w.s. 153A of the Income Tax Act, 1961; in short ‘the Act’.
It transpires during the course of hearing that net tax involved in the instant appeal of ₹46,55,555/- only i.e. less than the prescribed threshold limit of ₹50 lac in CBDT’s latest Circular No.17/2019 dated 08.08.2019. We therefore decline instant appeal for this precise reason.
ITA No.232/Gau/2018 Assessment Year: 2010-11 ITO Wd-4(2), Guwa Vs. M/s Kishlay Foods Pvt. Ltd. Page 2 It is made clear that in case the above computation of tax effect suffers from any irregularity, it shall be very much open for the Assessing Officer to seek necessary rectification as per law.
This Revenue’s appeal is dismissed in above terms. Order pronounced in the open court 18/12/2019 Sd/- Sd/- (A.L.Saini) (S.S.Godara) (Accountant Member) Judicial Member) Kolkata, *Dkp �दनांकः- 18/12/2019 कोलकाता/। आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-ITO ward-4(2), 5th Fl, Aayakar Bhawan, G.S. Road, Guwahati-05 2. ��यथ� /Respondent-M/s Kishlay Foods Pvt. Ltd.Dewan Patty, Fancy Bazar,Guwahati-001 3. संबं*धत आयकर आयु-त / Concerned CIT Guwahati 4. आयकर आयु-त- अपील / CIT (A) Guwahati 5. 0वभागीय �3त3न*ध, आयकर अपील�य अ*धकरण, / DR, ITAT, Guwahati 6. गाड7 फाइल / Guard file. By order/आदेश से, /True Copy/ Sr. Private Secretary, Head of Office/DDO आयकर अपील�य अ*धकरण, गूवाहाठ� ।