ACIT, Circle - 2(1), Kolkata , Kolkata V. M/s. Bata India Ltd., Kolkata

ITA 2542/KOL/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4156 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING
• Assessee Lawyers: S JHAJHARIA
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2542 / KOL / 20 17 ASSESSMENT YEAR :2007-08 ACIT, CIRCLE-2(1), AAYAKAR BHAWAN, 7 TH P-7, CHOWRINGHEE SQUARE, KOLKTA-69 V/S . M/S BATA INDIA LTD. S.N. BANERJEE ROAD, KOLKATA-700113 [ PAN NO.AABCB 1043 Q ] /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI G. HANGSHING, CIT-DR /BY RESPONDENT SHRI S. JHAJHARIA, A.R /DATE OF HEARING 01-10-2018 /DATE OF PRONOUNCEMENT 12-10-2018 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS REVENUES APPEAL FOR ASSESSMENT YEAR 2007-08 A RISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATAS O RDER DATED 25.09.2017, PASSED IN CASE NO.228/CIT(A)-7/KOL/CIR.-2/16-17, IN PROCEEDINGS U/S. 143(3) R.W.S 263 OF THE INCOME TAX ACT, 1961; IN SHORT TH E ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE INSTANT LIS HA S EMANATED FROM CITS ORDER PASSED IN REVISION JURISDICTION DATED 15.03.2 013. THE ASSESSING AUTHORITY FRAMED THE IMPUGNED ASSESSMENT DATED 28.0 3.2014 MAKING DISALLOWANCE(S) ADDITIONS. THE CIT(A) HAS DELETED T HE SAME FOR THE SOLE REASON THAT THIS TRIBUNALS ORDER IN ITA NO.1204-12 05/KOL/2013 & ITA ITA NO.2542/KOL/2017 A.Y. 2007-08 ACIT, CIR-2(1), KOL. VS. M/S BATA INDI A LTD. PAGE 2 NO.753/KOL/2016 DECIDED ON 03.05.2017 HAS REVERSED THE CITS REVISION 263 ORDER. A COPY OF THE TRIBUNALS ORDER FORMS PART OF THE CASE FILE BEFORE US. WE CONCLUDE IN THESE FACTS THAT THE REVENUES INSTANT APPEAL HAS NO LEGS TO STAND IN THE GIVEN FACTS AND CIRCUMSTANCES. THE CIT(A) HA S THEREFORE RIGHTLY DELETED THE IMPUGNED DISALLOWANCES / ADDITIONS IN ISSUE. 3. THIS REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 12/10/2018 SD/- SD/- ( %) (' %) (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 12 / 10 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ACIT, CIR-2(1), AAYAKAR BHAWN, 7 TH FL, P-7, CHOWRINGHEE SQ. KOL-69 2. /RESPONDENT-M/S BATA INDIA LTD. S.N.BANERJEE ROAD, KOLKATA-700113 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,