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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi, Hon’ble
D.C.I.T., Circle-10(1), Kolkata…………………..……………………………………………….….Appellant P-7, Chowringhee Square 3rd Floor Kolkata – 700 069 M/s. Rosewood Projects (P) Ltd.……………………………………………………………….Respondent 63/1 Charu Chandra Place (East) Kolkata – 700 033 [PAN : AABCR 7243 Q] Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the assessee. Shri S. Daspgupta, Addl. CIT, Sr. DR, appearing on behalf of the Revenue. Date of concluding the hearing : January 19th, 2017 Date of pronouncing the order : January 19th, 2017 O R D E R Per J. Sudhakar Reddy, AM :-
This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals)-4, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 15/09/2015, 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.