DCIT, Circle - 4, Kolkata, Kolkata V. M/s. Rossel Tea Ltd, Kolkata

ITA 2090/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9356 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 19-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: SAURABH KEDIA
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH-B: KO LKATA [BEFORE HONBLE SHRI B.R. MITTAL, J.M. & HONBLE SH RI C.D. RAO, A.M] I.T.A. NO. 2090/KOL./2010 ASSESSMENT YEAR : 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX, -VS.- M/S. ROSSEL TEA LIMITED, KOLKATA CIRCLE-4, KOLKATA PAN : AABCR 3736 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.P. SARKAR, D.R. RESPONDENT BY : SHRI SAURABH KEDIA, A.R. O R D E R PER SHRI B. R. MITTAL, JUDICIAL MEMBER : THE DEPARTMENT HAS FILED THIS APPEAL FOR THE ASSES SMENT YEAR 2007-08 ALONG WITH AN APPLICATION FOR CONDONATION OF DELAY FOR 38 DAYS AG AINST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-IV, KOLKATA DATED 21.12.2009 O N THE FOLLOWING GROUND :- THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, T HE LD. CIT(A.), KOLKATA HAS ERRED IN LAW IN DELETING THE ADDITION OF RS.57, 78,009/- ON ACCOUNT OF CESS ON GREEN LEAF WITHOUT CONSIDERING THE FACT THA T EXPENSES ON ACCOUNT OF CESS ON GREEN LEAF IS RELATED TO 100% AGRICULTURAL OPERATION AND SLP IS PENDING BEFORE THE HONBLE SUPREME COURT AGAINST TH E DECISION OF CALCUTTA HIGH COURT IN THE CASE OF AFT INDUSTRIES L TD. VS.- CIT (270 ITR 167) IN THE LIGHT OF WHICH LD. CIT(A.) DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE. 2. IN RESPECT OF DELAY, WE HAVE HEARD THE LD. REPRE SENTATIVES OF THE PARTIES AND HAVE CONSIDERED THE CONTENTS OF AFFIDAVIT DATED 19.11.20 10 FILED BY THE DEPARTMENT. WE ARE SATISFIED THAT THE DELAY WAS DUE TO A REASONABLE CAUSE. HENCE , WE CONDONE THE DELAY. 3. AT THE TIME OF HEARING, THE LD. D.R. RELIED ON T HE ORDER OF ASSESSING OFFICER. HOWEVER, HE SUBMITTED THAT IN THE S.L.P. FILED BY THE DEPART MENT BEFORE THE HONBLE APEX COURT, THERE IS NO STAY OF THE ORDER PASSED BY THE HONBLE JURISDIC TIONAL HIGH COURT. 4. THE LD. A.R. SUPPORTED THE ORDER OF LD. COMMISSI ONER OF INCOME TAX (APPEALS) AND SUBMITTED THAT THE ISSUE HAS BEEN DECIDED BY RELYIN G ON THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT (SUPRA). ITA NO.2090/KOL./2010 2 5. IN VIEW OF THE ABOVE FACTS AND CONSIDERING THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS DECIDED THE ISSUE BY RELYING ON THE D ECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF AFT INDUSTRIES LTD. VS.- CIT (270 ITR 167), WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF LD. COMMISSIONER OF INC OME TAX (APPEALS). 6. IN THE RESULT, THE APPEAL FILED BY THE DEPARTMEN T IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.02. 2011. SD/- SD/- [ C. D. RAO ] [ B.R. MITTAL ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01/ 02/ 2011 COPY OF THE ORDER FORWARDED TO: 1. M/S. ROSSEL TEA LTD., 21/1A/3, DARGA ROAD, KOLKATA- 17. 2 DCIT, CIRCLE-4, KOLKATA, P-7, CHOWRINGHEE SQUARE, K OLKATA- 69, 3. CIT, KOLKATA- 4. CIT(A)- ,KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER DEPUTY REGISTRAR I.T.A.T., KOLKATA. LAHA, SR. P.S.