Income Tax Appellate Tribunal - Kolkata
Ddit (E) - I,Kolkata, Kolkata vs Mahananda Samaj Samity, Kolkata on 6 March, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL "C", BENCH KOLKATA
BEFORE SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM
आयकर अपील सं./ITA No.913/Kol/2013
( नधा रण वष /Assessment Year:2003-2004)
DDIT(E)-I, Vs. Shree Shree Mahanananda
5th Floor, 10B, Samaj Samity,
Middleton Row, AE-467, Salt Lake City,
Kolkata-700071 Kolkata-700064
थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AADTS 7675 N
(अपीलाथ /Appellant) .. ( यथ / Respondent)
राज व क ओर से /Revenue by : Shri Rajat Kumar Kureel, JCIT
नधा रती क ओर से /Assessee by : Shri V.N.Datta, Advocate
सन
ु वाई क तार ख / Date of Hearing : 06/03/2017
घोषणा क तार ख/Date of Pronouncement 06/03/2017
आदे श / O R D E R
Per Dr. Arjun Lal Saini, AM:
The captioned appeal filed by the revenue, pertaining to the assessment year 2003-2004, is directed against an order passed by ld. Commissioner of Income Tax (Appeals), Jalpaiguri, dated 06.02.2013.
2. This appeal is time barred by four days. After verification of application for condonation of delay, we condone the delay and admit the appeal for hearing.
3. At the outset, we have noticed that the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015. We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before ITAT by the revenue fixing the tax effect limit of Rs.10 lakhs. In the instant case, the tax effect is below Rs.10 lakhs, therefore 2 ITA No.913/13 Shree Shree Mahanananda Samaj Samity the same is not maintainable and liable to be dismissed in limine. This Circular is retrospective and applicable to the pending appeals also.
4. Considering the above CBDT Circular, we found that this appeal of the revenue is not maintainable as the tax effect in this appeal is below Rs.10 lakhs. Accordingly, we dismiss the appeal of the revenue.
5. In the result, appeal filed by the revenue is dismissed.
Order pronounced in the open court on this 06/03/2017.
Sd/- Sd/-
(N.V.VASUDEVAN) (DR. A.L.SAINI)
या यक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER
कोलकाता /Kolkata; $दनांक Dated 06/03/2017
काश (म*ा/Prakash Mishra, न.स/ PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant-DDIT(E)-1, Kolkata
2. यथ / The Respondent.-Shree Shree Mahanananda Samaj Samity
3. आयकर आय4 ु त(अपील) / The CIT(A), Kolkata.
4. आयकर आयु4त / CIT
5. 5वभागीय त न8ध, आयकर अपील य अ8धकरण, कोलकाता / DR, ITAT, Kolkata
6. गाड फाईल / Guard file.
ु ार/ BY ORDER, आदे शानस स या5पत त //True Copy// उप/सहायक पंजीकार (Asstt. Registrar) आयकर अपील&य अ'धकरण, कोलकाता / ITAT, कोलकाता