M/s Vodafone East Ltd., Kolkata V. CIT, KOLKATA -3, KOLKATA, Kolkata

ITA 520/KOL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1281 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 19-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 05-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K SRIHAR
• Assessee Lawyers: AKASH MANSINKA
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM AND SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NO. 520/KOL/2015 ASSESSMENT YEAR: 2010-11 M/S. VODAFONE EAST LTD...............................................................APPELLANT 11, DR. U.N. BRAHMCHARI ROAD, KOLKATA 700 017 [PAN : AAACU 3796 JJ C.I.T. - 3.................................................RESPONDENT KOLKATA 700 069 APPEARANCES BY: SHRI AKASH MANSINKA, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI P.K. SRIHAR, CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 13, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 13, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT 3, KOLKATA DATED 18.03.2015 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT VIDE HIS IMPUGNED ORDER PASSED UNDER SECTION 263 HAD SET ASIDE THE ORDER PASSED BY THE A.O. UNDER SECTION 143(3) WITH THE DIRECTION TO HIM TO MAKE THE ASSESSMENT AFRESH AFTER FRESH APPLICATION OF MIND. HE HAS SUBMITTED THAT THE ASSESSING OFFICER HAS ALREADY COMPLETED THE FRESH ASSESSMENT IN PURSUANCE OF THE DIRECTION GIVEN BY THE LD. CIT IN HIS IMPUGNED ORDER UNDER SECTION 263 AND THE ASSESSEE HAS FILED AN APPEAL AGAINST THE SAME BEFORE THE LD. CIT(A) DISPUTING THE ADDITION MADE BY THE A.O. IN THE QUANTUM PROCEEDINGS. 2 I.T.A. NO. 520/KOL/2015 ASSESSMENT YEAR: 2010-11 M/S. VODAFONE EAST LTD. 3. HE HAS SUBMITTED THAT THE ASSESSEE IN THE PRESENT APPEAL HAS MAINLY RAISED THE ISSUE CHALLENGING THE JURISDICTION OF THE LD. CIT IN PASSING THE IMPUGNED ORDER UNDER SECTION 263 AND SINCE THE ASSESSEE NOW IS NOT INTERESTED IN PRESSING THE SAID ISSUE, THIS APPEAL MAY BE ALLOWED TO BE WITHDRAWN. SINCE THE LEARNED DR HAS NOT RAISED ANY OBJECTION IN THIS REGARD, THE REQUEST OF THE ASSESSEE FOR WITHDRAWING THIS APPEAL IS ACCEDED TO AND THIS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. VODAFONE EAST LTD., 11, DR. U.N. BRAHMCHARI ROAD, KOLKATA 700 017. 2. CIT 3, KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA