ITO, Ward-42(3), Kolkata v. Nabikchuddin SK
[Citation -2019-LL-0904-57]

Citation 2019-LL-0904-57
Appellant Name ITO, Ward-42(3), Kolkata
Respondent Name Nabikchuddin SK
Court ITAT-Kolkata
Relevant Act Income-tax
Date of Order 04/09/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags monetary limit • tax effect • recalling order

IN INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member M.A. No.125/Kol/2017 (A/o. I.T.A No.340/Kol/2012) (Assessment Year: 2008-09) ITO, Ward-42(3), Kolkata Appellant Vs Nabikchuddin SK Respondent [PAN:BEDPS7952F] For Appellant : Shri Sankar Halder, JCIT, Sr. DR For Respondent : None Date of hearing : 23.08.2019 Date of pronouncement : 04.09.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM: By way of this Miscellaneous Application, Revenue intends to recall order dated 12.08.2014 passed by this Tribunal in ITA No.340/Kol/2012. 2. Heard both parties and perused material available on record. contention of ld. DR is that initially this Tribunal dismissed appeal of Revenue in ITA No.340/Kol/2012 considering tax effect of Rs.3,77,265/- which is below tax limit as per CBDT Instruction. By way of this Miscellaneous Application, ld. DR contends that tax effect was inadvertently miscalculated at Rs.3,77,265/- instead of actual amount at Rs.4,09,936/-. We find CBDT in its latest CBDT Circular No.17/2019, F. No. 279/Misc. 142/2007-ITJ(Pt.), dt. 8th August, 2019 fixed monetary limit of Rs.50,00,000/-. By placing reliance 1 M.A. No.125/Kol/2017 Nabikchuddin SK proposition of law laid down by Ahmedabad Bench of ITAT in case of ITO, Ward-3(2), Ahmedabad vs. Dinesh Madhavlal Patel & Ors in ITA No.1398/Ahd/2004 order dated 14.08.2019, we are of opinion that present Miscellaneous Application is not maintainable. 3. In result, Miscellaneous Application of revenue is dismissed. Order pronounced in open court on 04.09.2019. Sd/- Sd/- [J. Sudhakar Reddy] [S.S. Viswanethra Ravi] Accountant Member Judicial Member Dated :04.09.2019 Place : Kolkata RS, Sr.PS Copy of order forwarded to: 1. Appellant ITO, Ward-42(3), Kolkata 2 Respondent Banikchuddin Sk, Vill & PO Begunbari, Beldanga, Murshidabad, PIN-742133. 3. CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata //True Copy// By order, Assistant Registrar, ITAT, Kolkata 2 ITO, Ward-42(3), Kolkata v. Nabikchuddin SK
Report Error