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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2008-09 Income Tax Officer, Ward-31(2), Kolkata………………………….…….……...Appellant 10B, Middleton Row 4th Floor Kolkata – 700 071 Sri Jay Narayan Shaw….……………..……………………...……………………..…Respondent 6, Girish Chandra Bose Road Kolkata – 700 014 [PAN : ATWPS 3862 K] Appearances by: Shri A.K. Tibrewal, FCA, appeared on behalf of the assessee. Shri Robin Chudhury, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : February 8th, 2018 Date of pronouncing the order : March 9th, 2018 O R D E R Per J. Sudhakar Reddy :-
This appeal filed by the revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-9, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 30/06/2017.
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 9th day of March, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 09.03.2018 {SC SPS}
Assessment Year: 2008-09 Sri Jay Narayan Shaw Copy of the order forwarded to: 1. Sri Jay Narayan Shaw 6, Girish Chandra Bose Road Kolkata – 700 014 2. Income Tax Officer, Ward-31(2), Kolkata 10B, Middleton Row 4th Floor Kolkata – 700 071 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.