DCIT, Cir-11(1), Kolkata, Kolkata V. M/s. Metro Dairy Ltd., Kolkata

ITA 590/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3534 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: BIKASH CHANDA ACA; NIKITA CH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI P. M. JAGTAP , AM & SHRI S.S. VISWANETHRA RAVI, JM I.T . A NO. 590/KOL/2017 A.Y 2009 - 10 I.T . A NO. 591/KOL/2017 A.Y 2012 - 13 D.C.I.T, C IR - 11 (1) , KOLKATA - VS - M/S. METRO DAIRY LTD. PAN: AA BCM8352K (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SALLONG YADEN, ADDL.CIT, L D.DR FOR THE RESPONDENT : SHRI BIKASH CHANDA, ACA & MS. NIKITA CHURIWALA,ACA, LD.ARS DATE OF HEARING : 30.07 .2018 DATE OF PRONOUNCEMENT : 21. 08.2018 ORDER SHRI S.S. VISWANETHRA RAVI, JM: TH ESE TWO APPEAL S BY THE REVENUE ARE AGAINST THE SEPARATE ORDER S DT. 09 - 01 - 2017 OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) , 3 , KOLKATA FOR THE A.Y S 200 9 - 10 AND 2012 - 13 . SINCE THE ISSUE(S) AND FACTS INVOLVED IN BOTH THE APPEALS ARE SIMILAR AND IDENTICAL, THEREFORE, THEY HEARD TOGETHER AND WITH THE CONSENT OF BOTH THE PARTIES WE DECIDED TO DISPOSE OF THE SAME BY A CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. FIRST, WE SHALL TAKE UP THE APPEAL IN ITA NO. 590/KOL/2017 FOR THE A.Y 2009 - 10 - BY THE REVENUE. 2 IT A NO. 590 & 591/KOL/2017 M/S. METRO DAIRY LTD 2 ITA NO. 590/KOL/2017 A.Y 2009 - 10 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THE PRESENT APPEAL ARISES FROM GIVING EFFECT IN PURSUANCE OF THE ORDER DT. 25 - 03 - 2014 PASSED U/S. 263 BY THE CIT, KOLKATA - III, KOLKATA . THE LD. AR PLACED ON RECORD CONSOLIDATED ORDER DT. 9 - 9 - 2016 PASSED BY THIS TRIBUNAL IN ASSESSEES OWN CASE FOR THE A. Y S 2008 - 09 & 2009 - 10, ITA NOS. 1655/KOL/2013 & 729/KOL/2014 AND SUBMITTED THAT THIS TRIBUNAL , KOLKATA BENCH VIDE ITS ORDER QUASHED THE ORDER PASSED BY THE CIT U/S. 263 OF THE ACT AND HELD T HAT THE ORDER PASSED BY THE AO IS NEITHER ERRONEOUS NOR PREJUDICIAL TO THE INTEREST OF REVENUE AND ARGUED THAT THE PRESENT APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. ON PERUSAL OF ORDER DT. 9 - 9 - 2016, WE FIND FORCE IN THE ARGUMENTS/SUBMISSIONS O F THE LD.AR. ACCORDINGLY, THE GROUND(S) RAISED BY THE REVENUE IN THE PRESENT APPEAL , REQUIRES NO ADJUDICATION IN OUR OPINION AND BECOME INFRUCTUOUS . THE APPEAL FILED BY THE REVENUE IN ITA NO. 590/KOL/2017 FOR THE A.Y 2009 - 10 IS DISMISSED AS INFRUCTUOUS. 4. NOW, WE SHALL TAKE UP THE APPEAL ITA NO. 591/KOL/2017 FOR THE A.Y 2012 - 13 - BY THE REVENUE. 5. GROUND RAISED BY THE REVENUE IN ITA NO. 591/KOL/2017 FOR THE A.Y 2012 - 13 IS SIMILAR AND IDENTICAL WITH THAT OF ITA NO.590/KOL/2017 FOR THE A.Y 2009 - 10, WHICH WE HAVE ALREADY DISCUSSED IN THE AFOREMENTIONED PARA AND DISPOSED OF BY RELYING ON THE CONSOLIDATED ORDER DT. 09 - 09 - 2016 IN ASSESSEES OWN CASE, SUPRA. FOLLOWING SAME VIEW AS RENDERED IN ITA NO. 590/KOL/2017 A.Y 2009 - 10, THE GROUND RAISED BY THE REV ENUE IN ITA NO. 591/KOL/2017 FOR THE A.Y 2012 - 13 IS DISMISSED AS INFRUCTUOUS . 3 IT A NO. 590 & 591/KOL/2017 M/S. METRO DAIRY LTD 3 6 . IN THE RESULT, BOTH THE APPEALS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 21 .08.2018 SD/ - SD/ - P. M. JAGTAP S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 - 08 - 2018 1. APPELLANT DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 11(1), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 2 RESPONDENT M/S. METRO DAIRY LTD 21 GOPAL MUKHERJEE ROAD, KOLKATA - 2. 3. THE CIT(A), 3, KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA // TRUE COPY// BY ORDER, SR.PS/H.O.O ITAT, KOLKATA