Nipha Exports Private Limited, Kolkata V. CIT-1, KOLKATA, Kolkata

ITA 1115/KOL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5102 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R K PATODI
• Section: 143(3); 263

Judgement Text

I.T.A. NO. 1115/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1115/KOL/ 2014 ASSESSMENT YEAR: 2009-2010 M/S. NIPHA EXPORTS PRIVATE LIMITED,................ .............................APPELLANT 48, GANGA JUMUNA, 28/1, SHAKESPEARE SARANI, KOLKATA-700 017 [PAN: AAACN 9099 H] -VS.- COMMISSIONER OF INCOME TAX,........................ ...............................RESPONDENT KOLKATA-I, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: R.K. PATODI, FCA, FOR THE ASSESSEE SHRI S.M.S. TAUHEED, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 23, 2016 DATE OF PRONOUNCING THE ORDER : FEBRUARY 23, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA DATE D 26.03.2014 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSING OFFICER HAS ALREADY PA SSED A FRESH ORDER UNDER SECTION 143(3) READ WITH SECTION 263 IN PURSU ANCE OF THE IMPUGNED ORDER PASSED BY THE LD. CIT UNDER SECTION 263 AND S INCE THE SAID ORDER I.T.A. NO. 1115/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 PASSED BY THE ASSESSING OFFICER IS NOT DETRIMENTAL TO THE ASSESSEE, THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF T HE LD. CIT UNDER SECTION 263 HAS VIRTUALLY BECOME INFRUCTUOUS, WHICH THE ASS ESSEE WANTS TO WITHDRAW. ACCORDINGLY, THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 23, 2016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 23 RD DAY OF FEBRUARY, 2016 COPIES TO : (1) M/S. NIPHA EXPORTS PRIVATE LIMITED, 48, GANGA JUMUNA, 28/1, SHAKESPEARE SARANI, KOLKATA-700 017 (2) COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME-TAX, KOLKATA-I, KOLKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.