Income-tax Officer, Wd-3(3), Kolkata v. Suvarna Commercial Pvt. Ltd
[Citation -2019-LL-0823-63]
Citation | 2019-LL-0823-63 |
---|---|
Appellant Name | Income-tax Officer, Wd-3(3), Kolkata |
Respondent Name | Suvarna Commercial Pvt. Ltd. |
Court | ITAT-Kolkata |
Relevant Act | Income-tax |
Date of Order | 23/08/2019 |
Assessment Year | 2010-11 |
Judgment | View Judgment |
Keyword Tags | low tax effect • monetary limit |
Bot Summary: | Application has been filed by the revenue against the order of Tribunal dated 22.04.2019 passed in ITA No. 2099/Kol/2018 for AY 2010-11 being low tax effect appeal. The Tribunal passed order in ITA No. 2099/Kol/2018 on 22.04.2019 being low tax effect. At the outset itself, the Ld. DR submitted that vide order dated 22.04.2019, the Tribunal dismissed the appeal of the revenue in ITA No. 2099/Kol/2018 for AY 2010-11 in terms of low tax effect. According to Ld. DR, the instant case falls under the exception of audit objection in terms of para 10 of the Circular No. 3 of 2018 issued by the CBDT dated 11.07.2018. He urged before the Bench to recall the Tribunal s order passed on 22.04.2019 being dismissed as low tax effect. From the above, we find that the instant case falls under the exception as provided in para 10 of the Circular No. 3 of 2018 issued by the CBDT dated 11.07.2018. We recall the impugned order passed by this Tribunal dated 22.04.2019 and the Registry is directed to fix the appeal in due course. |