A.C.I.T., Circle-36, Kolkata vs M/S Rohit & Co., Kolkata | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri S.S.Godara & Dr. A.L. Saini

PER S.S.Godara, Judicial Member:

- These two Revenue’s appeal(s) for assessment year(s) 2010-11 & 2012-13 arise against the Commissioner of Income Tax (Appeals)-20 Kolkata’s separate order dated 31.01.2019 passed in case Nos. 20/CIT(A)- 10/Cir-36/10-11/2013-14/Kol, 124/CIT(A)-10/R 36/2012-13/2015-16/Kol, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Cases called twice. None appears at the assessee’s behest. Heard learned departmental representative. It is accordingly proceeded ex parte. Case file(s) perused.

For the reason stated in Revenue’s condonation petition(s) dated 04.06.2019 explaining fifty nine days’ delay in filing. We condone the ITA Nos. 1426 & 1428/Kol/2019 A.Ys. 10-11 & 12-113 ACIT, Cir-36,Kol. Vs. M/s Rohit & Co. Page 2 impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond Revenue’s control. The Revenue’s main case(s) are taken up for adjudication on merits.

It transpires during the course of hearing that net tax involved in the instant appeal(s) of identical amount ₹1,05,60,000 each 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(s) for this precise reason. It is made clear that in case the above computations of tax effect suffers from any irregularity, it shall be very much open for the Assessing Officer to seek necessary rectification as per law.

The Revenue’s two appeal(s) are dismissed ini above terms. Order pronounced in the court at the close of hearing on Tue ay, 17th December, 2019 (लेखा सद य) ("या)यक सद य) ( A.L.Saini) (S.S.Godara) (Accountant Member) (Judicial Member) Kolkata, *Dkp *दनांकः- 17/12/2019 कोलकाता । आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. आवेदक/Assessee-M/s Rohit & Co. 22,Strand Road, 1st Floor, Kolkata-700 001 2. राज व/Revenue- ACIT, Cir-36, Room No.806 8th Floor, Ayakar Bhawan Poorva, 110 Shanti Pally, Kolkata-107 3. संबं5धत आयकर आयु6त / Concerned CIT Kolkata 4. आयकर आयु6त- अपील / CIT (A) Kolkata

"वभागीय ")त)न5ध, आयकर अपील"य अ5धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड= फाइल / Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील"य अ5धकरण, कोलकाता ।

A.C.I.T.,CIRCLE-36, KOLKATA vs. M/S ROHIT & CO., KOLKATA