ITO, WARD - 27(1), HALDIA, PURBA MEDINIPUR vs. BARH JEWELLERS, PURBA MEDINIPUR

Income Tax Officer, Ward-27(1), Haldia...............................................….…………..…......Appellant Pranab Kumar Barh............……………………………………....………………..……………………Respondent Garkamalpur, Mahisadal Dist- Purba Medinipur WB-721 602 [PAN : ADCPB 6079 K] Assessment Year: 2007-08 Assessment Year: 2009-10 Income Tax Officer, Ward-27(1), Haldia...............................................….…………..…......Appellant Barh Jewellers.......................……………………………………....………………..……………………Respondent Durgachak Commercial Complex Dist- Purba Medinipur WB – 721 602 [PAN : AAHFB 9722 H] Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Shri C.J. Singh, JCIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : March 20th, 2019 Date of pronouncing the order : March , 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 these appeals. After perusing the petition for condonation, we are convinced that the department was prevented by sufficient cause from filing the appeals on time. Hence the delay is condoned and the appeals are admitted.

3 Assessment Year: 2002-03 I.T.A. No. 629/Kol/2016 Assessment Year: 2003-04 M/s. Beeyu Overseas Ltd 2. 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, these appeals of the revenue are dismissed. 2. In the result, these appeals of the revenue are dismissed.

Kolkata, the 20th day of March, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 20.03.2019 {SC SPS} Copy of the order forwarded to: 1. New Barh Jewellers Apanika Market Complex Chaitanyapur Sutahata- 721 635