ITO, WARD - 40(1), KOLKATA, KOLKATA vs. SRI KALIDAS SAHA, NORTH 24 PARGANAS

ITA 2207/KOL/2017Status: DisposedITAT Kolkata13 February 2019AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

Following CBDT Circular No.3/2018, the Tribunal dismissed the Revenue's appeal as withdrawn. The circular mandates withdrawal of appeals with a tax effect below a certain limit.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2013-14. The tax effect in the appeal did not exceed the monetary limit prescribed by CBDT Circular No.3/2018.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn based on the CBDT's monetary limit for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B”, KOLKATA

Hearing: 13.02.2019Pronounced: 13.02.2019

ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

This appeal filed by the Revenue against the order dated 31.07.2017 passed by CIT(A)-12, Kolkata for AY 2013-14. 2. In the relevant appeal, the undisputed fact 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.0279/Misc.142/2007-ITJ(Pt), dated 11th July, 2018. 3. As mandated by this above referred Circular No.3/2018, the appeal of the Revenue is dismissed as withdrawn. 4. In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open court on 13.02.2019.

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