M/s. Bhoruka Investment Ltd., Kolkata V. DCIT, C ircle- 10, Kolkata, Kolkata

ITA 1710/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54643 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-07-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 01-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANICK
• Assessee Lawyers: R S AGARWAL
• Section: 263

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA ( ) . . , , , , , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI MAHAVIR SING H, J.M.] ' ' ' ' / I.T.A NO. 1710/KOL/2010 #$ %& / ASSESSMENT YEAR : 2004-2005 M/S. BHORUKA INVESTMENT LTD., KOLKATA -VS.- DEPUTY COMMISSIONER OF INCOME TAX, (PAN : AABCB 9008 R) CIRCLE-10, KOLKA TA ( '( /APPELLANT ) ( )*'( / RESPONDENT ) FOR THE APPELLANT : SHRI R.S. AGARWAL, A.R. FOR THE RESPONDENT : SHRI A.K. PRAMANICK, D.R. + / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THE PRESENT APPEAL IS AGAINST THE ORDER OF LD. COM MISSIONER OF INCOME-TAX (APPEALS)- XII DATED 04.05.2010 IN THE PROCEEDINGS UNDER SECTI ON 263/143(3). 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE FILED BEFORE US COPY OF TRIBUNALS ORDER DATED 22.09.2011 IN I.T.A. NO. 799/KOL./2009 FOR ASSESSMENT YEAR 2004-05 IN ASSESSEES OWN CASE AND SUBMITTED THAT THE TRIBUNAL HAS QUASHE D THE ORDER UNDER SECTION 263 PASSED BY LD. CIT-IV, KOLKATA IN M. NO. CIT.KOL-IV/U/S 263/08-09/ 6618-6620 DATED 20/27.03.2009. HE, THEREFORE, SUBMITTED THAT ALL THE PROCEEDINGS PURSU ANT TO THE ORDER PASSED UNDER SECTION 263 HAVE BECOME INFRUCTUOUS. 3. LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE DID NOT RAISE ANY OBJECTION. 4. HAVING HEARD BOTH THE PARTIES, WE FIND THAT SINC E THE ORDER UNDER SECTION 263 HAS ALREADY BEEN QUASHED BY THE TRIBUNAL VIDE ITS ORDER DATED 2 2.09.2011, ALL THE PROCEEDINGS IN CONSEQUENCE TO THE SAID ORDER HAVE BECOME INFRUCTUO US. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/ 11/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 08 / 11/ 2011 ITA NO.1710/KOL./2010 2 COPY OF THE ORDER FORWARDED TO: 1. M/S. BHORUKA INVESTMENT LTD., P-10, NEW CIT ROAD, K OLKATA-73. 2 DCIT, CIRCLE-10, KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069. 3. CIT(APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.