M/s Wise Enclave Private Limited, Kolkata V. C.I.T Kolkata - II, Kolkata

ITA 1629/KOL/2013

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 7812 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 29-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A NO. 1629/KOL/2013 ASSESSMENT YEAR: 2008-09 M/S. WISE ENCLAVE PVT. LTD.......................................................APPELLANT 9/12A, LAL BAZAR STREET KOLKATA 700 001 [PAN : AAACW 7643 N] COMMISSIONER OF INCOME TAX, KOLKATA II......................................................RESPONDENT APPEARANCES BY: SHRI CHIRAG DESAI, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI G. MALLIKARJUNA, CIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 4 TH , 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 26 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX, KOLKATA-II, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 26/03/2013, FOR THE ASSESSMENT YEAR 2008- 09. 2. THE ASSESSEE DURING THE COURSE OF HEARING SUBMITTED A LETTER WITHDRAWING THIS APPEAL FOR THE REASON THAT THE CONSEQUENTIAL ASSESSMENT ORDER PASSED ON 31/03/2014, BY THE ASSESSING OFFICER IN PURSUANCE TO THE ORDER U/S 263 OF THE ACT, DT. 26/03/2013, PASSED BY THE COMMISSIONER OF INCOME TAX, KOLKATA-II, WAS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER BY THE D BENCH OF THE JURISDICTIONAL ITAT IN THE CASE OF WISE ENCLAVES PVT. LTD. VS. ITO IN ITA NO. 323/KOL/2017; ASSESSMENT YEAR 2008-09, ORDER DT. 23/05/2018 . 2.1. THE LD. D/R, HAD NO OBJECTIONS FOR THE SAME. HENCE WE DISMISS THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 26 TH DAY OF DECEMBER, 2018 SD/- SD/- [ S.S.GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26.12.2018 {SC SPS} 2 I.T.A NO. 1629/KOL/2013 ASSESSMENT YEAR: 2008-09 M/S. WISE ENCLAVE PVT. LTD COPY OF THE ORDER FORWARDED TO: 1. M/S. WISE ENCLAVE PVT. LTD 9/12A, LAL BAZAR STREET KOLKATA 700 001 2. COMMISSIONER OF INCOME TAX, KOLKATA II 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES