Income Tax Appellate Tribunal - Kolkata
Acit, Central Circle - 2(3), Kolkata, ... vs M/S. Alipore Condominiums & ... on 27 February, 2019
I.T.A No.1432/Kol/2017
Assessment Year: 2013-14
M/s Alipore Condominiums & Investments Pvt. Ltd.
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: KOLKATA
Before: Shri P. M. Jagtap, Vice President and
Shri S.S. Viswanethra Ravi, Judicial Member
I.T.A No.1432/Kol/2017
(Assessment Year: 2013-14)
ACIT, Central Circle-2(3), Kolkata Appellant
Vs.
M/s Alipore Condominiums & Investments Pvt. Ltd. Respondent
[PAN: AAECA 2881 L]
For the Appellant : Shri A. K. Nayak, CIT-DR
For the Respondent : Shri A. K. Tibrewal, FCA &
Shri Amit Agarwal, Advocate
Date of hearing : 18.12.2018
Date of pronouncement : 27.02.2019
ORDER
Shri S.S. Viswanethra Ravi, JM:
In the revenue appeal, the undisputed fact 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.
As mandated by this above referred Circular No. 3/2018, the appeal is dismissed as withdrawn.
In the result, the appeal of the revenue is dismissed.
Order pronounced in the open court on 27.02.2019.
Sd/- Sd/-
[P. M. Jagtap] [S.S. Viswanethra Ravi]
Vice President Judicial Member
Dated :27.02.2019
Place : Kolkata
RS, Sr.PS
Page | 1
I.T.A No.1432/Kol/2017
Assessment Year: 2013-14
M/s Alipore Condominiums & Investments Pvt. Ltd. Copy of the order forwarded to:
1. Appellant - ACIT, Central Circle-2(3), Kolkata.
2 Respondent - M/s Alipore Condominiums & Investments Pvt. Ltd., 23A, Shakespeare Sarani, Kolkata - 700 017.
3. The CIT(A), Kolkata
4. CIT , Kolkata
5. DR, Kolkata Benches, Kolkata //True Copy// By order, Assistant Registrar, ITAT, Kolkata Page | 2