Height Insurance Services Limited, Kolkata V. CIT, KOLKATA-1, Kolkata

ITA 680/KOL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4665 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SACHCHIDANA NDA SRIVASTA
• Assessee Lawyers: NO NE APPEARED
• Section: 263

Judgement Text

ITA NO.680/KOL/2014-C-JM M/S.HEIGHT INSURANCE SERVICES LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KO LKATA BEFORE : SHRI M.BALAGANESH, ACCOUNTANT MEMBER, AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBE R I.T.A NO. 680/KOL/2014 A.Y: 2009-10 M/S. HEIGHT INSURANCE VS. C.I.T, KOLKATA-I, KOLKAT A SERVICES LIMITED PAN: AACCH 0943G ( APPELLANT) (RESPONDENT) FOR THE APPELLANT /ASSESSEE : NON E APPEARED FOR THE RESPONDENT/ REVENUE: SHRI SACHCHIDANA NDA SRIVASTAVA, CIT, LD. SR.DR DATE OF HEARING: 23-06-2016 DATE OF PRONOUNCEMENT: 23-06-20 16 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS APPEAL OF THE ASSESSEE IS ARISING OUT OF TH E ORDER OF THE CIT, KOLKATA-I, KOLKATA DATED 31-03-2014 FOR THE ASSES SMENT YEAR 2009-10. 2. THE CIT HAVING EXERCISED HIS REVISIONARY POWER U /S. 263 OF THE ACT HAS CALLED FOR RECORDS OF THE ASSESSMENT PERTAINING TO THE ASSESSEE FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. THE CIT HAS REMANDED THE ISSUES RAISED IN THE NOTICE DATED 3-3-2014 FOR SCRUTINY AND VERIFICATION OF THE SAME AS PER LAW. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. ITA NO.680/KOL/2014-C-JM M/S.HEIGHT INSURANCE SERVICES LTD 2 4. AT THE TIME OF HEARING BEFORE US THE LD.DR SUBMI TS THAT THE AO HAS GIVEN EFFECT TO THE ORDER PASSED BY THE CIT U/S.263, WHER EIN THE AO HAS ACCEPTED THE CONTENTIONS OF THE ASSESSEE BY HIS ORDER. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE AS SESSEE IS DISMISSED BEING INFRUCTUOUS. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED BEING INFRUCTUOUS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23 - 06-2016 SD/- SD/- M.BALAGANESH S.S . VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 - 06-2016 **PRADIP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT-M/S. HEIGHT INSURANCE SERVICES LIMITED 156A/319 KAMALALAYA CENTRE LENIN SARANI, THIRD FLOOR, KOLKAT A-700 013. 2 RESPONDENT DEPUTY DIRECTOR OF INCOME TAX, INTERN ATIONAL TAXATION 1(1) AAYKAR BHAWAN P-7 CHOWINGHEE SQUARE, KOLKATA- 700 069. 3. THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D.R 6. GUARD FILE TRUE COPY, BY ORDER ASSTT. REGISTRAR