Witzenmann India Pvt. Ltd., Chennai V. PCIT-1, Kolkata

ITA 159/KOL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3071 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 26-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYA
• Keywords: Set aside
• Section: 263; 143(3)

Judgement Text

1 ITA No. 159/Kol/2021 Witzenmann India Pvt. Ltd., AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 159/Kol/2021 Assessment Year: 2015-16 M/s. Witzenmann India Pvt. Ltd. (PAN: AAACH7739L) Vs. Principal Commissioner of Income-tax-1 Kolkata Appellant Respondent Date of Hearing 04.05.2022 Date of Pronouncement 04.05.2022 For the Appellant Shri Avishek Kejriwal, AR For the Respondent Shri Amitava Bhattacharya, CIT, DR ORDER Per Shri Rajesh Kumar, AM This is an appeal preferred by the assessee against the revisional order of Ld. Pr. CIT, Kolkata-1 dated 03.03.2021 for AY 2015-16 passed u/s. 263 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Main grievance of the assessee is against the action of the Ld. Pr. CIT, Kolkata-1 to have invoked the jurisdiction u/s. 263 of the Act which according to assessee is unwarranted and is bad in law. 3. At the outset the Ld. AR for the assessee Shri Avishek Kejriwal submitted that the assessment in the set aside proceedings has been framed u/s 143(3) r.w.s. 263 of the Act vide order dated 28.03.2022 and the issues on which the ld. PCIT has revised and set aside were examined in details by the AO and no additions were made. The ld AR also placed before the bench the copy of the assessment order as referred to above and requested the bench to allow the withdrawal of the appeal. The ld DR also candidly agreed that the assessment has already been framed and no additions were made by the AO. 4. We have perused the assessment order dated 28.03.2022 passed u/s 143(3) r.w.s. 263 of the Act by the AO and find that no additions were made as proposed by the ld. PCIT in the 2 ITA No. 159/Kol/2021 Witzenmann India Pvt. Ltd., AY 2015-16 revisionary order passed u/s 263 of the Act. Accordingly the appeal of the assessee is dismissed as infructuous. 6. In the result, the appeal of assessee is dismissed. Order is pronounced in the open court. Sd/- Sd/- (Sonjoy Sarma) (Rajesh Kumar) Judicial Member Accountant Member Dated: 4 th May, 2022 JD, Sr. PS Copy of the order forwarded to: 1. Appellant– M/s. Witzenmann India Pvt. Ltd., 119, Thiruneermalai road Chrompet, Chennai, Tamil Nadu-600044. 2. Respondent – Pr. CIT-1, Kolkata. 3. Addl.CIT, Circle-1(1), Kolkata. , 4. DR, ITAT, Kolkata, (sent through e-mail). True Copy By Order Assistant Registrar ITAT, Kolkata Bench, Kolkata