M/s Orange valley Tea Ltd., Kolkata V. D.C.I.T.-Spl-Range-10, Kolkata

ITA 1511/KOL/1996

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8383 (ITAT-KOLKATA)
• Duration Of Justice: 23 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1991-1992
• Appeal Filed On: 18-06-1996
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) ITA NO. 1511/CAL/1996 ASSESSMENT YEAR: 1991-92 M/S. ORAGNE VALLEY TEA LTD..............................................APPELLANT 4, B.B.D. BAG ROOM NO. 49 KOLKATA WEST BENGAL 700 001 (IN) [PAN : ACXPJ 1738 M] VS. DEPUTY COMMISSIONER OF INCOME TAX, SPL. RANGE-10, KOLKATA...................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI RADHE SHYAM, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 2 ND , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 10 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THE ORDER OF THE ITAT E BENCH, KOLKATA IN ITA NO. 1511(CAL)1996 FOR THE ASSESSMENT YEAR 1991-92, DT. 15/06/1997 IS HEREBY REVERSED IN COMPLIANCE WITH THE ORDER OF THE HONBLE HIGH COURT OF CALCUTTA IN THE CASE OF CIT, WB-II, CALCUTTA VS. M/S. ORANGE VALLEY TEA LTD., ITR NO. 07 OF 2002, DT. 07/08/2019, WHEREIN THE REFERENCE APPLICATION, ITR NO. 07 OF 2002 HAS BEEN DISPOSED OFF IN FAVOUR OF THE REVENUE. ORDER ACCORDINGLY. KOLKATA, THE 10 TH DAY OF JANUARY, 2020. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10.01.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. ORAGNE VALLEY TEA LTD 4, B.B.D. BAG ROOM NO. 49 KOLKATA WEST BENGAL 700 001 (IN) 2. DEPUTY COMMISSIONER OF INCOME TAX, SPL. RANGE 3.CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 DEPUTY COMMISSIONER OF INCOME TAX, SPL. RANGE -10, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1511/CAL/1996 ASSESSMENT YEAR: 1991-92 M/S. ORAGNE VALLEY TEA LTD TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES