M/s. Shalimar Dealers Pvt. Ltd., Kolkata V. ITO, Ward - 1(3), Kolkata, Kolkata

ITA 481/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8828 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & HONBLE SHRI M.BALAGANESH, AM] I.T.A NO. 481/KOL/2018 ASSESSMENT YEAR : 2009-1 0 M/S SHALIMER DEALERS PVT. LTD. -VS- ITO, WARD- 1(3), KOLKATA [PAN: AAMCS 7346 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SOUMITRA CHOU DHURY, ADVOCATE FOR THE RESPONDENT : SHRI SANKAR HALDER, ADDL. CIT SR. DR DATE OF HEARING : 24.12.2018 DATE OF PRONOUNCEMENT : 28.12.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO.1187/CIT(A)- I/W-1(3)/2015-16 DATED 16.01.2017 AGAINST THE ORDER PASSED BY ITO, WARD-1(3), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) / 263 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 31.03.2015 FOR THE ASSE SSMENT YEAR 2009-10. 2. AT THE OUTSET WE FIND THAT THE LD.AR OF THE ASSE SSEE HAD FILED A LETTER DATED 24.12.2018 WITHDRAWING THE APPEAL FILED BY THE ASSESSEE AS IT WAS ERRONEOUSLY FILED TWICE. HE ALSO PLACED ON RECORD THE COPY OF THE TRIBUNAL ORDER IN I.T.A. NO. 607/KOL/2017 DATED 20.07.2018 WHEREIN THE APPEAL HAD ALREADY BEEN DISP OSED OFF IN RESPECT OF THE APPEAL 2 ITA NO.481/KOL/2018 M/S SHALIMER DEALERS PVT. LTD. A.YR. 2009-10 2 FILED FOR THE FIRST TIME. ACCORDINGLY, WE DISMISS T HE APPEAL OF THE ASSESSEE AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 28.12.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 28.12.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S SHALIMAR DEALERS PVT. LTD., 14, RAJA SUBODH MULLICK SQUARE, 4 TH FLOOR, KOLKATA- 700013. 2. ITO, WARD-1(3), KOLKATA, P-7, CHOWRINGHEE SQUARE , KOLKATA-700069. 3..C.I.T.(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES