Income Tax Appellate Tribunal - Kolkata
Sri Prithviraj Singh Oberoi , Kolkata vs Dcwt, Circle - 8(1), , Kolkata on 13 February, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA 'A' BENCH, KOLKATA
[Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member]
W.T.A. Nos. 05, 06, 07 & 08/Kol/2018
(Assessment Years: 2003-04, 2004-05, 2005-06 & 2006-07)
DCWT, Circle-8(1), Kolkata.............................................................................................Appellant
Sri Prithviraj Singh Oberoi....................................................................................Respondent
[PAN : AADPO 2048 R]
&
W.T.A. Nos. 12 & 13/Kol/2018
(Assessment Years: 2008-09 & 2009-10 )
DCWT, Circle-8(1), Kolkata.............................................................................................Appellant
Sri Prithviraj Singh Oberoi....................................................................................Respondent
[PAN : AADPO 2048 R]
&
C.O. Nos.113, 114, 115 & 116/Kol/2018
(A/O W.T.A. Nos. 05, 06, 07 & 08/Kol/2018)
(Assessment Years: 2003-04, 2004-05, 2005-06 & 2006-07)
Sri Prithviraj Singh Oberoi....................................................................................Cross-Objector
[PAN : AADPO 2048 R]
DCWT, Circle-8(1), Kolkata.............................................................................................Respondent
&
C.O. Nos.4 & 5/Kol/2019
(A/O W.T.A. Nos. 12 & 13/Kol/2018)
(Assessment Years: 2008-09 & 2009-10 )
DCWT, Circle-8(1), Kolkata.......................................................................................Cross-Objector
Sri Prithviraj Singh Oberoi....................................................................................Respondent
[PAN : AADPO 2048 R]
Appearances by:
Shri A. K. Nayak, CIT-DR, appeared on behalf of the appellant.
Shri A.K. Singh, FCA, appearing on behalf of the respondent.
Date of concluding the hearing : February 5th, 2019
Date of pronouncing the order : February 13th, 2019
2
W.T.A. Nos. 05, 06, 07 & 08/Kol/2018 &
W.T.A. Nos. 12 & 13/Kol/2018 &
C.O. Nos.113, 114, 115 & 116/Kol/2018 &
C.O. Nos.4 & 5/Kol/2019
O R D E R
Per Bench:-
The only undisputed fact in all these appeals & C.Os is that the tax effect does not exceed the monetary limit of Rs.20,00,000/-, fixed by the CBDT Circular No.3/2018, F. NO. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018 read with Circular No.5/2019, F.No.279/Misc/M-84/2018-ITJ at 5th February, 2019.
As mandated by this above referred Circular No.5/2019, the appeals of the revenue are dismissed. The ld. Counsel for the assessee has not pressed the C.Os.
2. In the result, appeals of the revenue and C.Os of the assessee are dismissed.
Kolkata, the 13th day of February, 2019.
Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated :13.02.2019 (RS, Sr. PS) Copy of the order forwarded to:
1. DCWT, Circle-8(1), Kolkata, P-7, Chowringhee Square, Kolkata - 700 069.
2. Sri Prithviraj Singh Oberoi, C/o M/s EIH Limited, 6th Floor, 4, Mangoe Lane, Kolkata
- 700 001.
3. CIT(A)-
4. CIT- ,
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By order Assistant Registrar ITAT, Kolkata Benches