Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 8413 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-08-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2016-2017
Appeal Filed On
26-01-2022
Judgement Text
ITA No. 59/KOL/2022 Assessment Year: 2016-2017 Gloster Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 59/KOL/2022 Assessment Year: 2016-2017 Gloster Limited,..........................................................................Appellant (Formerly known as Kettlewell Bullen & Co. Ltd.), 21, Strand Road, Kolkata-700001 [PAN: AABCK4197J] -Vs.- Assistant Commissioner of Income Tax,...................................Respondent Circle-4(1), Kolkata, Aayakar Bhawan, 8 th Floor, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Amit Gupta, A.R. and Shaily Sanwaria, A.R., for the Appellant Smt. Ranu Biswas, CIT, D.R., for the Respondent D a t e o f c o n c l u d i n g t h e h e a r i n g : A u g u s t 0 3 , 2 0 2 2 D a t e o f p r o n o u n c i n g t h e o r d e r : A u g u s t 1 1 , 2 0 2 2 O R D E R Per Manish Borad, Accountant Member:- T h i s a p p e a l a t t h e i n s t a n c e o f a s s e s s e e f o r a s s e s sm e n t y e a r 2 0 1 6 - 1 7 i s d i r e c t e d a g a i n s t t h e o r d e r o f l d . C o m m i s s i o n e r of I n c o m e T a x ( A p p e a l s ) , N a t i o n a l F a c e l e s s A p p e a l C e n t r e ( N F A C ) , D e l h i d a t e d 2 9 . 1 1 . 2 0 2 1 , w h i c h i s s t a t e d t o b e a r i s e n o u t o f t h e o r d e r u n d e r s e c t i o n 1 4 3 ( 3 ) o f t h e A c t d a t e d 1 8 . 1 2 . 2 0 1 8 f r a m e d b y I n c o m e T a x O f f i c e r , C i r c l e - 4 ( 1 ) , K o l k a t a . 2 . A t t h e o u t s e t , l d . C o u n s e l f o r t h e a s s e s s e e s u b mi t t e d t h a t t h e l d . C I T ( A p p e a l s ) h a s e r r e d i n d i s m i s s i n g t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 3 6 8 / 2 0 1 8 - 1 9 o n t h e b a s i s o f t h e a p p e l l a n t ’ s r e qu e s t m a d e f o r ITA No. 59/KOL/2022 Assessment Year: 2016-2017 Gloster Limited 2 w i t h d r a w i n g t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 0 4 2 /2 0 2 0 - 2 1 f o r a s s e s s m e n t y e a r 2 0 1 9 - 2 0 . I t w a s , t h e r e f o r e , r e q u e s te d t h a t a d i r e c t i o n m a y b e g i v e n t o t h e l d . C I T ( A p p e a l s ) , N F A C t o a m e n d t h e i m p u g n e d o r d e r s o a s t o d i s m i s s t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 10 0 4 2 / 2 0 2 0 - 2 1 a n d r e s t o r e t h e a p p e a l f o r A . Y . 2 0 1 6 - 1 7 b e a r i n g N o . C I T( A ) , K o l k a t a - 2 / 1 0 3 6 8 / 2 0 1 8 - 1 9 . L d . C o u n s e l f o r t h e a s s e s s e e a l s o r e f e r r e d t o t h e w r i t t e n s u b m i s s i o n p l a c e d o n r e c o r d a s w e l l a s p a p er b o o k c o n t a i n i n g 1 1 0 p a g e s f i l e d o n 0 2 . 0 8 . 2 0 2 2 / 3 . P e r c o n t r a , l d . D . R . f a i l e d t o c o n t r o v e r t t h e s ub m i s s i o n s m a d e b y t h e l d . c o u n s e l f o r t h e a s s e s s e e . 4 . W e h a v e h e a r d t h e r i v a l c o n t e n t i o n s a n d p e r u s e d t h e r e l e v a n t m a t e r i a l p l a c e d b e f o r e u s . W e f i n d t h a t t h e a s s e s s me n t f o r A . Y . 2 0 1 6 - 1 7 w a s c o m p l e t e d o n 1 8 . 1 2 . 2 0 1 8 u n d e r s e c t i o n 1 4 3 ( 3 ) o f t h e A c t a n d t h e l d . A s s e s s i n g O f f i c e r m a d e v a r i o u s a d d i t i o n s / d i s a l l o w a nc e s . T h e s a i d a d d i t i o n s / d i s a l l o w a n c e s w e r e c h a l l e n g e d b y t h e a s se s s e e b e f o r e t h e l d . C I T ( A p p e a l s ) a n d t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 10 3 6 8 / 2 0 1 8 - 1 9 w a s f i l e d . T h i s a p p e a l w a s p e n d i n g f o r a d j u d i c a t i o n . I n t h e m e a n t i m e , t h e r e t u r n f i l e d b y t h e a s s e s s e e f o r A . Y . 2 0 1 9 - 2 0 w a s pr o c e s s e d a n d i n t i m a t i o n u n d e r s e c t i o n 1 4 3 ( 1 ) d a t e d 0 4 . 0 5 . 2 0 2 0 w as i s s u e d , w h e r e i n t h e r e w a s a s h o r t g r a n t o f T D S a m o u n t i n g t o R s . 5 , 7 7, 3 5 0 / - . T h e a s s e s s e e c h a l l e n g e d t h i s i s s u e b e f o r e t h e l d . C I T ( A p p e a l ) , bu t w h i l e f i l i n g t h e a p p e a l f o r A . Y . 2 0 1 9 - 2 0 d u e t o t e c h n i c a l e r r o r i n p l a c e o f A . Y . 2 0 1 9 - 2 0 , i n a d v e r t e n t l y A . Y . 2 0 1 6 - 1 7 a p p e a r e d . I m m e d i a t e l y o n o b s e r v i n g t h i s t e c h n i c a l e r r o r , t h e a s s e s s e e ‘ e - f i l e d a n o t h e r a p p ea l f o r A . Y . 2 0 1 9 - 2 0 b e a r i n g A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 0 4 4 / 2 0 2 0 - 2 1 a n d a l s o t h e a p p e l l a n t t h r o u g h w r i t t e n s u b m i s s i o n r e q u e s t e d t o wi t h d r a w t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 0 4 2 / 2 0 2 0 - 2 1 , w h i c h c o n t a i n ed t h e t e c h n i c a l e r r o r f o r w r o n g a s s e s s m e n t y e a r . ITA No. 59/KOL/2022 Assessment Year: 2016-2017 Gloster Limited 3 5 . H o w e v e r , t h e l d . C I T ( A p p e a l s ) w h i l e d i s p o s i n g o f t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 0 4 2 / 2 0 2 0 - 2 1 w r o n g l y m e n t i o n e d th e A p p e a l N o . f o r A . Y . 2 0 1 6 - 1 7 i . e . C I T ( A ) , K o l k a t a - 2 / 1 0 3 6 8 / 2 0 1 8 - 1 9 . D u e t o t h i s m i s t a k e , t h e a p p e a l n o . a p p e a r i n g i n t h e i m p u g n e d o r d e r i s fo r A . Y . 2 0 1 6 - 1 7 b u t i n t h e f i n d i n g p o r t i o n , t h e a p p e a l f o r A . Y . 2 0 1 9 - 2 0 i s d i s m i s s e d b e i n g i n f r u c t u o u s s i n c e t h e a s s e s s e e h a s w i t h d r a w n t h i s ap p e a l a n d t h i s r e s u l t e d i n w r o n g l y d i s p o s i n g a p p e a l f o r A . Y . 2 0 1 6 -1 7 . 5 . W e , t h e r e f o r e , a f t e r p e r u s i n g a l l t h e r e c o r d s , ar e o f t h e c o n s i d e r e d v i e w t h a t t h e l d . C I T ( A p p e a l s ) i n a d v e r t e n t l y m a d e th e m i s t a k e b y d i s m i s s i n g t h e a p p e a l f o r A p p e a l N o . C I T ( A ) , K o l k a ta - 2 / 1 0 3 6 8 / 2 0 1 8 - 1 9 p e r t a i n i n g t o A . Y . 2 0 1 6 - 1 7 i n p l a c e o f t h e a p p e a l fo r A . Y . 2 0 1 9 - 2 0 b e a r i n g A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 0 4 2 / 2 0 2 0 - 2 1 . W e , t h er e f o r e , f i n d m e r i t i n t h e g r o u n d s r a i s e d b y t h e a s s e s s e e a n d d i r e c t t he l d . C I T ( A p p e a l s ) t o m o d i f y t h e i m p u g n e d o r d e r d a t e d 2 9 . 1 1 . 2 0 2 1 b y i n s e rt i n g c o r r e c t A p p e a l N o . i . e . C I T ( A ) , K o l k a t a - 2 / 1 0 0 4 2 / 2 0 2 0 - 2 1 , w h i c h d e se r v e s t o b e d i s m i s s e d a s i n f r u c t u o u s . W e f u r t h e r d i r e c t t h e l d . C I T ( A p p e a l s ) t o r e s t o r e t h e A p p e a l N o . C I T ( A ) , K o l k a t a - 2 / 1 0 3 6 8 / 2 0 1 8- 1 9 p e r t a i n i n g t o A . Y . 2 0 1 6 - 1 7 t o i t s o r i g i n a l p l a c e a n d a d j u d i c a t e th e s a m e a s p e r t h e g r o u n d s o f a p p e a l r a i s e d b y t h e a s s e s s e e f o r A . Y . 20 1 6 - 1 7 . 6. In the result, the appeal of the assessee is allowed for statistical purposes as per the terms mentioned hereinabove. O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n A u g u s t 1 1 t h , 2 0 2 2 . Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 11 th day of August, 2022 Copies to : (1) Gloster Limited, (Formerly known as Kettlewell Bullen & Co. Ltd.), 21, Strand Road, Kolkata-700001 (2) Assistant Commissioner of Income Tax, Circle-4(1), Kolkata, ITA No. 59/KOL/2022 Assessment Year: 2016-2017 Gloster Limited 4 Aayakar Bhawan, 8 th Floor, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, (4) Commissioner of Income Tax- , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
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