M/s. Lime Light Goods (P) Ltd., , Kolkata V. ITO, Ward - 6(2), Kolkata , Kolkata

ITA 1414/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3468 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 29-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 264

Judgement Text

ITA NO. 1414/KOL/2018 ASSESSMENT YEAR: 2009-2010 M/S. LIME LIGHT GOODS (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1414/KOL/2018 ASSESSMENT YEAR: 2009-2010 M/S. LIME LIGHT GOODS (P) LIMITED,................. ...........................APPELLANT 23A, N.S. ROAD, KOLKATA-700 001 [PAN: AABCL1990L] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-6(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: N O N E, FOR THE APPELLANT DR. A.K. NAYAK, CIT (D.R.), FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : NOVEMBER 28, 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 28, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KO LKATA DATED 15.03.2018 PASSED UNDER SECTION 264 OF THE INCOME T AX ACT, 1961. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AS RIGHTLY SUBM ITTED BY THE LD. D.R., THE ORDER PASSED BY THE LD. PRINCIPAL CIT UNDER SEC TION 264 OF THE ACT IS NOT APPEALABLE BEFORE THE TRIBUNAL IN TERMS OF SECT ION 253 OF THE INCOME ITA NO. 1414/KOL/2018 ASSESSMENT YEAR: 2009-2010 M/S. LIME LIGHT GOODS (P) LIMITED 2 TAX ACT, 1961. THIS APPEAL OF THE ASSESSEE, THEREFO RE, IS NOT MAINTAINABLE AND THE SAME IS ACCORDINGLY DISMISSED AT THE THRESH OLD. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 28, 2019. SD/- SD/- (A.T. VARKEY) (P. M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 28 TH DAY OF NOVEMBER, 2019 COPIES TO : (1) M/S. LIME LIGHT GOODS (P) LIMITED, 23A, N.S. ROAD, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-6(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) PR. COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA; (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.