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Income Tax Appellate Tribunal - Kolkata

Ito, Wd-2(2), Asansol, Asansol vs Shri Sudhir Kumar Mishra, Burdwan on 24 April, 2017

     IN THE INCOME TAX APPELLATE TRIBUNAL "SMC", BENCH KOLKATA

                     BEFORE SHRI J.SUDHAKAR REDDY, AM
                     आयकर अपील सं./ITA No.721/Kol/2015
                  (  नधा रण वष  /Assessment Year:2010-2011)
     ITO, Ward-2(2), Asansol                    Vs.
                                         Shri Sudhir Kumar Mishra,
                                         Opposite Vivekananda School,
                                         52, Loco Colony, Durand Road,
                                         Asansol, Burdwan, PIN-713301
      थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ADZPM 7849 M
     (अपीलाथ  /Appellant)           ..   (  यथ  / Respondent)

राज व क ओर से /Revenue by                   :     Shri Saurabh Kumar, Addl.CIT Sr.DR
 नधा  रती क ओर से /Assessee by:                   None.

सन
 ु वाई क  तार ख / Date of Hearing :                           12/04/2017
घोषणा क  तार ख/Date of Pronouncement                          24/04/2017

                                      आदे श / O R D E R

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 24/04/2017.

Sd/-

(J. SUDHAKAR REDDY) लेखा सद य / ACCOUNTANT MEMBER कोलकाता /Kolkata; $दनांक Dated 24/04/2017 काश (म*ा/Prakash Mishra,Sr.PS. आदे श क त ल प अ े षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant-ITO Ward-2(2), Asansol
2. यथ / The Respondent.-Shri Sudhir Kumar Mishra
3. आयकर आय4 ु त(अपील) / The CIT(A), Kolkata. ु ार/ BY ORDER, आदे शानस
4. आयकर आयु4त / CIT
5. 5वभागीय त न8ध, आयकर अपील य अ8धकरण, कोलकाता / DR, ITAT, Kolkata सहायक पंजीकार
6. गाड फाईल / Guard file. (Asstt. Registrar) आयकर अपील$य अ%धकरण, स या5पत त //True Copy// कोलकाता / ITAT, कोलकाता