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

ITA 1245/KOL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1271 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Section: 43B

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A NO.1245/KOL/2014 ASSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4, KOLKATA. VS. M/S. DUNCANS TEA LTD. (PAN: AABCD0201A) APPELLANT RESPONDENT DATE OF HEARING 25.09.2017 DATE OF PRONOUNCEMENT 11.10.2017 FOR THE APPELLANT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT FOR THE RESPONDENT SHRI SUBASH AGARWAL, ADVOCATE ORDER PER SHRI ABY. T. VARKEY, JM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-IV, KOLKATA DATED 17.02.2014 FOR AY 2009-10. 2. AT THE OUTSET, WE FIND THAT THE AO HAS GIVEN HIS COMMENTS THAT ALL THE GROUNDS OF APPEAL PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT (A) ARE ACCEPTABLE TO THE REVENUE BUT NO GROUNDS OF APPEAL HAVE BEEN FILED BEFORE US EXCEPT COMMENTS. IT IS NOT UNDERSTOOD WHY THE REVENUE HAS FILED THIS APPEAL BEFORE US. THE COMMEN TS OF THE AO ARE AS UNDER: GROUND NO. 1 AND 2: ACCEPTABLE IN VIEW OF THE JU DGMENT OF CALCUTTA HIGH COURT IN THE CASE OF CIT VS. VIJAYSHREE LTD. WHEREIN IT WAS HELD THA T SUCH CONTRIBUTION DEPOSITED BEFORE FILING OF RETURN U/S. 139(1) IS ALLOWABLE U/S. 43B OF THE ACT. GROUND NO. 3: ACCEPTABLE. GROUND NO.4: ACCEPTABLE. GROUND NO. 5: ACCEPTABLE. GROUND NO. 6: ACCEPTABLE IN PRINCIPLE IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS UNADMITTED AND HENCE, DISMISSED. 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSE D AS UNADMITTED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11.10.201 7 SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11TH OCTOBER, 2017 JD. SR. P.S 2 ITA NO.1245/K/2014 DUNCANS TEA LTD., AY 2009-10 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT DCIT, CIRCLE-4, KOLKATA. 2 RESPONDENT M/S. DUNCANS TEA LTD.,31, N. S. ROAD, KOLKATA-700 001. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .