F. Harley & Co. Pvt. Ltd., Kolkata V. CIT - 1, KOLKATA, Kolkata

ITA 1046/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0812 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1046/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29.03.2018 PASSED BY CIT(A)-1, KOLKATA FOR AY 2013-14 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THE CIT(A) EXERCISING THE JURISDICTION U/S 263 OF THE ACT, DIRECTED THE AO TO PASS A FRESH ASSESSMENT ORDER CONSIDERING THE OBSERVATIONS MADE BY HIM VIDE HIS ORDER. IN PURSUANCE OF WHICH THE AO PASSED GIVING EFFECT ORDER DATED 30.12.2018 WHEREIN IT WAS SUBMITTED BY THE LD.AR THAT NO DISALLOWANCES WERE MADE BY THE AO. FURTHER, HE SUBMITS THAT SINCE THE ASSESSEE HAS NO GRIEVANCE AGAINST THE ORDER PASSED BY THE CIT(A) U/S 263 OF THE ACT WHICH IS IMPUGNED BEFORE US AS THERE WAS NO ADVERSE FINDINGS OR ADDITIONS BY THE AO IN HIS GIVING EFFECT ORDER AND SUBMITTED THAT NO ORDERS ARE REQUIRED IN THIS APPEAL. THEREFORE, TAKING F.HARLEY & C.PVT.LTD., 5, RAMESHWAR SHAW ROAD, KOLKATA-700014. PAN-AAACF3966D VS CIT-I, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. MIRAJ D.SHAH, AR RESPONDENT BY SH. SHANKAR HALDER, SR.DR JCIT DATE OF HEARING 28.02.2019 DATE OF PRONOUNCEMENT 27 .03.2019 ITA NO.1046/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR & LD.DR, THE GROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL ARE BECOME INFRUCTUOUS REQUIRES NO ADJUDICATION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 27.03.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 27.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- F.HARLEY & C.PVT.LTD., 5, RAMESHWAR SHAW ROAD, KOLKATA-700014. 2. RESPONDENT- CIT-I, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA