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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
Deputy Commissioner of Income Tax, C.C.-XXI, Kolkata……………….…………………….…….Appellant Aayakar Bhawan, 5th Floor 110, Shantipally Kolkata – 700 107 M/s. Bose Estate Pvt. Ltd………………………………....……………………………………………………Respondent 19, Camac Street Kolkata – 700 017 [PAN : AABCB 1204 H] Appearances by: Shri Sallong Yaden , Addl. CIT, appeared on behalf of the Revenue. Shri M. Satnaliwala, FCA appearing on behalf of the Assessee. Date of concluding the hearing : March 26th, 2018 Date of pronouncing the order : April 10TH , 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)-Central-II, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 08/05/2014, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2006- 07.
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.