BMD Commodities Pvt. Ltd., Kolkata V. PCIT-3, KOlkata, Kolkata

ITA 1133/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1774 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 18-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Section: 263

Judgement Text

1 ITA NO. 1133/KOL/2017 ASSESSMENT YEAR: 2012-2013 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1133/KOL./2017 ASSESSMENT YEAR: 2012-2013 BMD COMMODITIES PVT. LIMITED,...................... ............APPELLANT C/O. S.L. KOCHAR, ADVOCATE, 86, CANNING STREET, KOLKATA-700 001 [PAN: AADCB 3799 B] -VS.- PRINCIPAL COMMISSIONER OF INCOME TAX,............ ...RESPONDENT CIRCLE-3, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 5 TH FLOOR, KOLKATA-700 069 APPEARANCES BY: SHRI ANIL KOCHAR, ADVOCATE, FOR THE ASSESSEE SHRI G. MALLIKARJUNA, CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JANUARY 16, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 16, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA DAT ED 30.03.2017 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 196 1. 2. AT THE TIME OF HEARING BEFORE THE TRIBUNAL, THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS FILED AN APPLICA TION SEEKING PERMISSION OF THE BENCH TO WITHDRAW THIS APPEAL FIL ED BY THE ASSESSEE. SINCE THE LD. D.R. HAS NO OBJECTION IN THIS REGARD, THE PERMISSION AS SOUGHT 2 ITA NO. 1133/KOL/2017 ASSESSMENT YEAR: 2012-2013 BY THE ASSESSEE IS GRANTED AND THIS APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DAY OF JANUARY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 16 TH DAY OF JANUARY, 2018 COPIES TO : (1) BMD COMMODITIES PVT. LIMITED, C/O. S.L. KOCHAR, ADVOCATE, 86, CANNING STREET, KOLKATA-700 001 2) PRINCIPAL COMMISSIONER OF INCOME TAX, CIRCLE-3, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 5 TH FLOOR, KOLKATA-700 069 (3) CIT- , KOLKATA, (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.