DCIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs M/S. SHRADHA AGENCIES PRIVATE LIMITED , HOWRAH

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President (KZ):- This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-5, Kolkata dated 20.03.2018.

At the time of hearing of this appeal fixed today, none has appeared on behalf of the respondent-assessee. The ld. D.R., however, has pointed out that the tax effect involved in this appeal is less than the monetary limit of Rs.20 lakhs fixed by the CBDT vide Circular No. 3/2018 dated 11.07.2018 for filing the appeal before the Tribunal. Since the said Circular issued by the CBDT is made applicable to all the pending appeals also, we M/s. Shradha Agencies Pvt. Limited treat this appeal of the Revenue as not maintainable on account of low tax effect and dismiss the same.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on January 16, 2019. Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 16th day of January, 2019 Copies to : (1) Deputy Commissioner of Income Tax, Circle-13(2), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. By-Pass, 6th Floor, Kolkata-700 107 (2) M/s. Shradha Agencies Pvt. Limited, Mouza-22, Moulana Abul Kalam Azad Road, Howrah-711 110

DCIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. SHRADHA AGENCIES PRIVATE LIMITED , HOWRAH