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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
Income Tax Officer, Kolkata…………………..……………………………………………….…..Appellant Ward No. 1(4), P-7, Chowringhee Square, Aayakar Bhawan, 7th Floor, Kolkata – 700 069 M/s. Blue Chip India Pvt. Ltd..………………………………………………………………....Respondent 10, Princep Street, 2nd Floor, Kolkata – 700 072. [PAN :AABCB 9381 K] Appearances by: Shri Piyush Mukherjee, Addl. CIT, appeared on behalf of the Revenue. Shri Miraj D Shah appearing on behalf of the Assesssee. Date of concluding the hearing : March 12, 2018 Date of pronouncing the order : April 12th , 2018 ORDER Per J. Sudhakar Reddy, AM :-
This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals)-1, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 26/09/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13. 2. This appeal of the Revenue is to be dismissed as not maintainable in view of the CBDT Circular No. 21/2015, dated 10th December, 2015, as the tax effect is admittedly below Rs. 10 Lakhs.
In the result the appeal of the Revenue is dismissed.
Kolkata, the 12th day of April, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 12.04.2018 {SC SPS}
Assessment Year: 2012-13 M/s. Blue Chip India Pvt. Ltd.
Copy of the order forwarded to: 1. ITO Ward 1(4), Kolkata, P-7, Chowringhee Square Aayakra Bhawan, 7th Floor Kolkata – 700 069 2. M/s. Blue Chip India Pvt. Ltd. 10, Princep Street, 2nd Floor, Kolkata – 700 072 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.