Dipak Kumar Dey, Hooghly V. ITO, Ward 27(3), Haldia, Purba Medinipur

ITA 545/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1094 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TR IBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 545/KOL/2017 ASSESSMENT YEAR: 2010-11 DIPAK KUMAR DEY..... ..APPELLANT C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES SEVEN BROTHERS LODGE P.O. BUROSHIBTALA P.S. CHINSURAH DIST. HOOGHLY PIN 712 105 [PAN : ACRPD 8980 B] ITO WARD 27(3), HALDIA.... ..RESPONDENT INCOME TAX OFFICE BASUDEVPUR, TLUKPUR, KHANJAN CHOWK P.S. HALDIA DIST. PURBA MIDNAPORE PIN 721 602 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI P.K. MONDAL, ADDL. CIT, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 18, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 08, 2017 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-7, KOL KATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TA X ACT, 1961 (THE ACT), DT. 02/02/2017, FOR THE ASSESSMENT YEAR 201 0-11, WHEREIN THE ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) R. W.S. 263 OF THE ACT WAS CONFIRMED. 2 I.T.A. NO. 545/KOL/2017 ASSESSMENT YEAR: 2010-11 DIPAK KUMAR DEY 2. THE JURISDICTIONAL ITAT IN ITA 768/KOL/2015, ORD ER DT. 8 TH SEPTEMBER, 2017, HAS CANCELLED THE ORDER PASSED U/S 263 OF THE ACT, DT. 30/03/2015 BY THE LD. PR. CIT. CONSEQUENTLY THE ORD ER PASSED BY THE ASSESSING OFFICER U/S 143(3) IN PURSUANCE TO THE RE VISIONARY ORDER PASSED U/S 263 OF THE ACT, HAS NO LEGS TO STAND ON. HENCE, THE SAME IS CANCELLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. KOLKATA, THE 8 TH DAY OF NOVEMBER, 2017. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 08.11.2017 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. DIPAK KUMAR DEY C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES SEVEN BROTHERS LODGE P.O. BUROSHIBTALA P.S. CHINSURAH DIST. HOOGHLY PIN 712 105 2. ITO WARD 27(3), HALDIA INCOME TAX OFFICE BASUDEVPUR, TLUKPUR, KHANJAN CHOWK P.S. HALDIA DIST. PURBA MIDNAPORE PIN 721 602 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 545/KOL/2017 ASSESSMENT YEAR: 2010-11 DIPAK KUMAR DEY