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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
ORDER
Per Shri A.T.Varkey, JM
This appeal preferred by the revenue is against the order of the Ld. CIT(A)-22, Kolkata dated 03.03.2017 for AY 2009-10.
At the outset itself, the Ld. Counsel for the assessee Shri Mukesh Agarwal, CA pointed out that this is a revenue appeal and the tax effect involved in this appeal of revenue is Rs.35,51,297/- which is less than Rs. 50 lacs, therefore, the revenue should either withdraw the appeal or it should be dismissed as withdrawn and cited the CBDT circular No. 17/2019 dated 08.08.2019. Therefore, we taking note that the tax effect involved in this appeal of the revenue is less than Rs.50 lacs, we treat the revenue appeal to fall in the ken of CBDT circular (supra) and so we dismiss it as withdrawn. However, the revenue is at liberty to prefer Misc. Application to recall this order provided it falls under any of the exception clauses cited in the CBDT Circular (supra). 3. In the result, the appeal of revenue is dismissed. Order is pronounced in the open court on 16 October, 2019. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 16 October, 2019 Jd.(Sr.P.S.)
Cargo Partners Logistics India Pvt. Ltd., AY- 2009-10 Copy of the order forwarded to:
1. 1. Appellant – DCIT, Circle-12(1), Kolkata. 2 Respondent – M/s. Cargo Partners Logistics India Pvt. Ltd., 122A. Southern Avenue, 5th floor, Kolkata-700 029.
3. CIT(A)-22, Kolkata.
4. CIT , Kolkata 5. DR, ITAT, Kolkata. (sent through e-mail)