DCIT, CC-XVI, KOLKATA, KOLKATA vs. BENGAL EMTA COAL MINES LTD., KOLKATA

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ITA 646/KOL/2011Status: DisposedITAT Kolkata25 April 2017AY 2006-071 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that the appeal was not maintainable in terms of the CBDT Circular No. 21/2015. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT). The tax effect in the appeal was below Rs. 10 lakhs.

What were the issues?

Maintainability of the Revenue's appeal due to low tax effect as per CBDT circular.

Which sections of the Income-tax Act were involved?

CBDT Circular No.21/2015

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”, BENCH KOLKATA

Before: SHRI J.SUDHAKAR REDDY, AM &

Hearing: 25/04/2017Pronounced: 25/04/2017

Per J.Sudhakar Reddy, AM: This appeal is filed by the revenue. As the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable in terms of the CBDT Circular No.21/2015, dated 10th December, 2015. 2. In the result, appeal filed by the revenue is dismissed. Order pronounced in the open court on this 25/04/2017. (S.S.VISWANETHRA RAVI) (J. SUDHAKAR REDDY) "या"यक सद"य / JUDICIAL MEMBER लेखा सद"य / ACCOUNTANT MEMBER कोलकाता /Kolkata; "दनांक Dated 25/04/2017 "काश "म"ा/Prakash Mishra,Sr.PS. आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant-DCIT,CC-XVI, Kolkata

2.

""यथ" / The Respondent.-Bengal EMTA Coal Mines. Ltd 3. आयकर आयु"त(अपील) / The CIT(A), Kolkata. आदेशानुसार/ BY ORDER, 4. आयकर आयु"त / CIT "वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, कोलकाता / DR, ITAT, Kolkata 5. सहायक पंजीकार 6. गाड" फाईल / Guard file. (Asstt.

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