Bee Tee Credit & Marketing Pvt Ltd, Kolkata V. C.I.T Kolkata - II, Kolkata

ITA 1598/KOL/2013

• Counselvise Citation: 159823514 RSA 2013
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 12-08-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 29-05-2013
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR SINGH
• Assessee Lawyers: N O N E
• Section: 263

Judgement Text

I.T.A. NO. 1598/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER), AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO. 1598/KOL/ 2013 ASSESSMENT YEAR : 2008-2009 BEE TEE CREDIT & MARKETING PVT. LTD.,.............. ............APPELLANT 71, B.R.B. BASU ROAD, KOLKATA-700 001 [PAN : AABCB 4349 R] -VS.- COMMISSIONER OF INCOME TAX,..................R ESPONDENT KOLKATA-II, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI AJAY KUMAR SINGH, CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 12, 2014 DATE OF PRONOUNCING THE ORDER : AUGUST 14, 2014 O R D E R PER GEORGE MATHAN: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER PASSED UNDER SECTION 263 BY THE LD. COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA IN F. NO. CIT-II/DC(HQ)-2/KOL/263/2012-13/1 0414-416 DATED 28.03.2013 FOR THE ASSESSMENT YEAR 2008-09. 2. FACTS IN THE PRESENT CASE ARE IDENTICAL TO THE F ACTS IN THE CASE OF STAR GRIHA PVT. LTD. IN ITA NO. 1244/KOL/2013 FOR T HE ASSESSMENT YEAR 2008-09. CONSEQUENTLY RESPECTFULLY FOLLOWING THE DE CISION OF THE COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF ST AR GRIHA PVT. LTD. IN ITA I.T.A. NO. 1598/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 NO. 1244/KOL/2013 DATED 14.08.14, ORDER PASSED BY T HE LD. CIT, KOLKATA- II, KOLKATA UNDER SECTION 263 STANDS UPHELD AND THE APPEAL OF THE ASSESSEE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH AUGUST, 2014. SD/- SD/- SHAMIM YAHYA GEORGE MATHAN (ACCOUNTANT MEMBER) (JU DICIAL MEMBER) KOLKATA, THE 14 TH DAY OF AUGUST, 2014 COPIES TO : (1) M/S. BEE TEE CREDIT & MARKETING PVT. LTD. 71, B.R.B. BASU ROAD, KOLKATA-700 001 (2) COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME-TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.