DCIT, Cir-4, Kolkata, Kolkata V. M/s Duncans Tea Ltd., Kolkata

ITA 1244/KOL/2014

• Counselvise Citation: 124423514 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 30-05-2014
• Court: TRIBUNAL
• Department Lawyers: UDAY KR S ARDAR JCITLD
• Assessee Lawyers: AKKAL DH UDWALA LD
• Section: 43B; 143(3)

Judgement Text

ITA NO. 1244/KOL/2014-B-AM M/S. DUNCANS TEA LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, K OLKATA BEFORE : SHRI MAHAVIR SINGH, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 1244/KOL/2014 A.Y 2008-09 DCIT, CIR-4, KOLKATA VS. M/S. DUNCANS TEA LIMITE D PAN: AABCD 0201A (APPELLANT) (RESPONDENT) FOR THE APPELLANT/DEPARTMENT: SHRI UDAY KR. SARDAR, JCIT/LD. SR.DR FOR THE RESPONDENT/ASSESSEE: SHRI AKKAL DH UDWALA, LD.AR DATE OF HEARING: 29-12 -2015 DATE OF PRONOUNCEMENT: 29-12-20 15 ORDER SHRI M.BALAGANESH, AM : THIS APPEAL OF THE REVENUE ARISES OUT OF THE ORDER OF THE LEARNED CIT(A)-IV, KOLKATA IN APPEAL NO. 118/CIT(A)-IV/2010-11 DATED 0 5-02-2014 AGAINST THE ORDER OF ASSESSMENT FRAMED U/S 143(3) OF THE INCOME TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR THE ASST YEAR 2008-09. 2. AT THE OUTSET, IT IS SEEN THAT THE APPEAL OF TH E REVENUE IS DELAYED BY 04 DAYS, FOR WHICH THE REASONS AS ADDUCED IN THE CONDONATION PET ITION BY THE LD.AO IS NOT ACCEPTABLE. WE FIND FROM THE APPEAL FILED BY THE REVENUE, THE L D.AO HAS GIVEN HIS COMMENTS THAT ALL THE GROUNDS RAISED BY THE ASSESSEE BEFORE THE L D. CIT(A) ARE ACCEPTABLE TO THE REVENUE. WHILE THIS IS SO, IT IS NOT KNOWN WHY THE APPEAL HAS BEEN PREFERRED BY THE REVENUE BEFORE US. WE ALSO FIND THAT THE GROUNDS O F APPEAL OF THE REVENUE ARE ALSO NOT FILED. THE COMMENTS OF THE AO ARE AS UNDER:- ITA NO. 1244/KOL/2014-B-AM M/S. DUNCANS TEA LTD 2 COMMENTS OF THE AO : GROUND NO. 1 & 2: ACCEPTABLE IN VIEW OF THE JUDGEME NT OF CALCUTTA HIGH COURT IN THE CASE OF CIT VS. VIJAYSHREE LTD, WHEREIN IT W AS HELD THAT SUCH CONTRIBUTION DEPOSITED BEFORE FILING OF RETURN U/S. 139(1) IS AL LOWABLE U/S. 43B OF THE ACT. GROUND NO. 3 : ACCEPTABLE GROUND NO. 4 & 5: ACCEPTABLE GROUND NO. 6 & 7: ACCEPTABLE GROUND NO. 8 : ACCEPTABLE IN PRINCIPLE GROUNDS OF APPEAL: - N/A ( SD/- ) DCIT, CIRCLE-4, KOLKATA IN THESE CIRCUMSTANCES, THE APPEAL OF THE REVENUE IS DISMISSED AS UNADMITTED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DI SMISSED INLIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 29-12-2015. 1. THE APPELLANT: DCIT, CIR-11, KOLKATA, AAYKAR B HAWA, P-7 CHOWRINGHEE SQ,KOL-69. 2 THE RESPONDENT-M/S. DUNCAS TEA LTD 31 N.S ROAD, KOL-1. 3 /THE CIT, 4.THE CIT(A ) 5. DR, KOLKATA BENCH 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT REGISTRAR **PRADIP/SPS SD/- SD/- ( MAHAVIR SINGH, JUDICIAL MEMBER ) ( M.BALAGANESH, ACCOUNTANT MEMBER) DATE :29-12-2015 COPY OF THE ORDER FORWARDED TO: