Principal Commissioner Of Income Tax , Kolkata -11, Kol v. M/S. Somdatt Builders - Simplex J.V.

OD-9 ORDER SHEET ITAT/103/2017 IA No.GA/1/2017(Old No.GA/861/2017),

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA -11, KOL

Versus

M/S. SOMDATT BUILDERS SIMPLEX J.V.

BEFORE:

The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE KAUSIK CHANDA Date : 23rd December, 2020.

Appearance:

Mr. S.N. Dutta, Adv.

Mr. Manabenda Nath Bandopadhayay, Adv.

Ms. Nilanjana Banerjee (Pal), Adv.

The Court: Mr. Dutta, learned counsel for the appellant, submits that the tax effect is below Rs.1 crore.

By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 and the clarification dated 20th August, 2019 read with the circular no.17/2019 [F.NO.279/MISC.142/2007-ITJ(PT.)], dated 8th August, 2019, the appellant cannot proceed with the appeal.

Accordingly, this appeal ITAT (103 of 2017) and the connected application (IA No.GA/1/2017(Old No.GA/861/2017) are dismissed as not pressed. Interim order, if any, is vacated.

(I. P. MUKERJI, J.) (KAUSIK CHANDA, J.) cs.