Income Tax Appellate Tribunal - Patna
Ito, Ward-2(1), Patna vs M/S Bhola Ram Steels Pvt Ltd, Patna on 30 August, 2022
ITA No. 243/PAT/2019
A.Y. 2012-2013
M/s. Bhola Ram Steels Pvt. Limited, Patna
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA-PATNA 'E-COURT', KOLKATA
[Virtual Court Hearing]
Before Shri Rajpal Yadav, Vice-President
&
Dr. Manish Borad, Accountant Member
I.T .A. No. 243/PAT/2019
Assessment Year: 2012-2013
Income Tax Officer,..........................................................................Appellant
Ward-2 (1), Patna,
4 t h Floor,
Lok Nayak Jai Prakash Bhawan,
Patna-800001
-Vs.-
M/s. Bho la Ram Steels Pvt. Limi ted,.......... .....................................Respondent
Nashri Ganj, Danapu r, Patna-800012
[PAN:AAACB9471H]
Appearances by:
Shri Pranab Kumar Koley, Sr. D.R. , appeared on behalf of the Revenue
Shri Subodh Go yal , C.A., appeared o n beh al f of the assesseee
Date of concluding th e hearing : Au gust 30, 2022
Date of pronouncing the order : Au gust 30, 2022
O R D E R
Per Shri Rajpal Yadav, Vice-President (KZ):-
This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-1, Patna dated 23 r d August, 2019 for assessment year 2012-13.
2. It has been pointed out by the ld. Counsel for the assessee-company that the tax effect by virtue of relief given by the first appellate authority is less than Rs.50,00,000/-. He brought to our notice CBDT Instruction bearing No. 17 of 2019 issued on 8 t h August 2019, vide which CBDT has 1 ITA No. 243/PAT/2019 A.Y. 2012-2013 M/s. Bhola Ram Steels Pvt. Limited, Patna directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. According to the ld. Counsel for the assessee-Company, this case does not fall in any of the exceptions and, therefore, this appeal is not maintainable. He also pointed out that these Instructions are applicable even on pending appeals.
3. For want of detail, ld. D.R. is unable to controvert the facts submitted on behalf of the assessee.
4. On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in Section 254(2) of the Act.
5. In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open Court on August 30, 2022.
Sd/- Sd/-
(Dr. Manish Borad) (Rajpal Yadav)
Accountant Member Vice-President (KZ)
Kolkata, the 30 t h day of August, 2022 Copies to : (1) Income Tax Officer, Ward-2 (1), Patna, 4 t h Floor, Lok Nayak Jai Prakash Bhawan, Patna-8 00001 (2) M/s. Bho la Ram Steels Pvt. Limi ted, Nashri Ganj, Danapu r, Patna-800012 2 ITA No. 243/PAT/2019 A.Y. 2012-2013 M/s. Bhola Ram Steels Pvt. Limited, Patna (3) Commissioner of Income Tax (Appeals-1, Patna; (4) Commissio ner of Income Tax , (5) The Depart ment al Represent ative (6) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. 3