ACIT,Cir-2(1),Kolkata, Kolkata V. M/s Amrit Feeds Ltd., Kolkata

ITA 2307/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1557 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI ABY. T. VARKEY, JM & SHRI M. BALAGANESH, AM ] I.T.A NOS. 2306 &2307 /KOL/2016 ASSESSMENT YEAR : 2013-1 4 ACIT, CC-2(1), KOLKATA -VS- AMRIT FEEDS LTD. [PAN: AACCA 5571 D] (APPELLANT) (RESPONDEN T) FOR THE APPELLANT : SHRI G. HANGSHING, CIT FOR THE RESPONDENT : SHRI D.S. DAMLE, FCA DATE OF HEARING : 12.02.2018 DATE OF PRONOUNCEMENT : 23.02.2018 ORDER PER BENCH: 1. THE FIRST APPEAL OF THE REVENUE IN I.T.A. NO. 23 06/KOL/2016 FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER PASSED B Y THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-20, KOLKATA(IN SHORT THE LD. CIT(A) ) IN APPEAL NO. 19/CIT(A)-20/CC-2(1)/15-16 DATED 27.09.2016 AGAINST THE ORDER PASSED BY THE LD. DCIT, CC-2(1), KOLKATA (IN SHORT THE LD. AO) U/ S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) ON 30.03.2015. THE SEC OND APPEAL IN ITA NO. 2307/KOL/2016 OF THE REVENUE IS DIRECTED AGAINST TH E ORDER PASSED BY THE LD. CIT(A) IN APPEAL NO. 1092/CIT(A)-20/CC-2(1)/15-16 D ATED 27.09.2016 AGAINST THE ORDER PASSED BY THE LD. AO LEVYING PENALTY U/S 271AAB OF THE ACT FOR THE ASSESSMENT YEAR 2013-14 VIDE ORDER DATED 22.09.2015 . 2 ITA NOS.2306 & 2307/KOL/2016 AMRIT FEEDS LTD. A.YR.2013-14 2 2. AT THE OUTSET, WE FIND THAT THE REVENUE HAD FURN ISHED FORM NO. 36 BEFORE US TOGETHER WITH THE GROUNDS OF APPEAL RAISED BY THE A SSESSEE BEFORE THE LD. CIT(A). THE REVENUE DID NOT FURNISH ANY GROUNDS OF APPEAL B EFORE THIS TRIBUNAL FOR BOTH THE APPEALS. IT IS ALSO SEEN THAT THE PRINCIPAL COM MISSIONER OF INCOME TAX(CENTRAL-1), KOLKATA (IN SHORT THE ADMINISTRATIV E CIT) HAD ALSO SANCTIONED THE FILING OF APPEAL BEFORE THIS TRIBUNAL AGAINST THE O RDER PASSED BY THE LD. CIT(A) STATED SUPRA, WITHOUT HAVING ANY GROUNDS OF APPEAL BEFORE HIM. IT IS CLEAR FROM THE RECORDS PLACED BEFORE US THAT THE LD. AO HAD NO T FILED THE GROUNDS OF APPEAL TO BE FILED BEFORE THIS TRIBUNAL EVEN BEFORE THE PRINC IPAL COMMISSIONER (THE ADMINISTRATIVE CIT). HENCE, IT COULD BE SAFELY CONC LUDED THAT THE APPROVAL BY THE ADMINISTRATIVE CIT TO PREFER SECOND APPEAL BEFORE T HIS TRIBUNAL HAD BEEN GRANTED WITHOUT ANY APPROVAL OF THE GROUNDS OF APPEAL TO BE RAISED BEFORE THIS TRIBUNAL. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS IN VIEW OF T HE AFORESAID FACTS IN THE ABSENCE OF GROUNDS OF APPEAL OF THE REVENUE, BOTH T HE APPEALS ARE DISMISSED AS INFRUCTUOUS AND NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE COURT ON 23.02.2018 SD/- SD/- [A.T. VARKEY] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23.02.2018 SB, SR. PS 3 ITA NOS.2306 & 2307/KOL/2016 AMRIT FEEDS LTD. A.YR.2013-14 3 COPY OF THE ORDER FORWARDED TO: 1. ACIT, CC-2(1), 3 RD FLOOR, AAYAKAR BHAWAN POORVA, E.M. BYE PASS, 110, SHANTI PALLY, KOLKATA-700107 2. M/S AMRIT FEEDS LTD., 158, LENIN SARANI, 2 ND FLOOR, KOLKATA-700013 3. C.I.T(A)- , KOLKATA 4. C.I.T.- K OLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S