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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Godara]
order : April 1st, 2019 O R D E R Per J. Sudhakar Reddy :- At the outset we find that there is a delay of 35 days in filing of this appeal. After perusing the petition for condonation, we are convinced that the department was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.
The undisputed fact in all these appeals is that the tax effect does not exceed the monetary limit of Rs.20,00,000/-, fixed by the CBDT Circular No.3/2018, F. NO. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018. As mandated by this above referred Circular No. 3/2018, this appeal of the revenue is dismissed.
In the result, this appeal of the revenue is dismissed.
Kolkata, the 1st day of April, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 01.04.2019 {SC SPS}
Assessment Year: 2009-10 Ashish Kumar Barh Copy of the order forwarded to: 5., 1. Income Tax Officer, Ward-27(1), Haldia 2. Ashish Kumar Barh Garkamalpur, Mahisadal Dist- Purba Medinipur WB-721 602
3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.