M/s Anjaniputra Nirman Pvt Ltd, Kolkata V. ITO, 12(2), KOLKATA

ITA 70/KOL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7845 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-09-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 03-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEVI SHARAN SINGH
• Assessee Lawyers: BISWESWAR GHOSH
• Section: 263; 144

Judgement Text

ITA NO. 70/KOL/2021 A.Y. 20 12-2013 M/S. ANJANIPUTRA NIRMAN PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 70/KOL/2021 ASSESSMENT YEAR: 2012-2013 M/S. ANJANIPUTRA NIRMAN PVT. LIMITED,.............. ............................APPELLANT 68, JESSORE ROAD, DIAMOND ARCADE, 2 ND FLOOR, UNIT 216, KOLKATA-700055 [PAN:AACCE8659E] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-12(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA-700069 APPEARANCES BY: SHRI BISWESWAR GHOSH, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE SHRI DEVI SHARAN SINGH, CIT (D.R.) , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : SEPTEMBER 01, 202 1 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 01, 2021 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KO LKATA DATED 12.03.2019 (AS PER THE REVISED FORM NO.36) PASSED U NDER SECTION 263 OF THE INCOME TAX ACT, 1961 . 2. AT THE TIME OF HEARING BEFORE THE TRIBUNAL, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IN THIS AP PEAL ORIGINALLY HAD INADVERTENTLY ASSAILED THE ASSESSMENT ORDER DATED 3 0.12.2019 PASSED BY THE ASSESSING OFFICER UNDER SECTION 144 OF THE ACT READ WITH SECTION 263 AND AFTER NOTICING THE SAID MISTAKE, A REVISED FORM NO. 36 HAS BEEN FILED BY THE ASSESSEE ASSAILING THE ORDER OF THE LD. PRIN CIPAL CIT DATED 12.03.2019 PASSED UNDER SECTION 263. HE HAS SUBMITT ED THAT THE ASSESSEE, ITA NO. 70/KOL/2021 A.Y. 20 12-2013 M/S. ANJANIPUTRA NIRMAN PVT. LTD. 2 HOWEVER, CANNOT CHANGE THE NATURE OF THE APPEAL IN TOTO BY WAY OF THE REVISED APPEAL FORM AS HELD BY THIS TRIBUNAL IN THE CASE OF M/S. GOODPOINT STOCKIST PVT. LTD. VS.- PCIT-4, KOLKATA VIDE ORDER DATED AUGUST 12, 2021 PASSED IN ITA NO. 82/KOL/2021. HE HAS URGED THAT TH E ASSESSEE MAY THEREFORE BE ALLOWED TO WITHDRAW THIS APPEAL WITH T HE LIBERTY TO FILE A FRESH APPEAL SEEKING THAT THE TIME CONSUMED IN PROS ECUTING THE PRESENT APPEAL MAY NOT BE TAKEN INTO CONSIDERATION FOR LIMI TATION PURPOSE. SINCE THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS R EGARD, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN WITH A LIBERTY TO THE ASSESSEE TO FILE THE APPEAL AFRESH AGAINST THE ORDER OF THE LD. PRIN CIPAL CIT-4, KOLKATA DATED 12.03.2019 PASSED UNDER SECTION 263 SEEKING T HAT THE TIME CONSUMED IN PROSECUTING THE PRESENT APPEAL MAY NOT BE TAKEN INTO CONSIDERATION FOR LIMITATION PURPOSE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 01, 2021. SD/- SD/- (A.T. VARKEY (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT KOLKATA, THE 1 ST DAY OF SEPTEMBER, 2021 COPIES TO : (1) M/S. ANJANIPUTRA NIRMAN PVT. LIMITED, 68, JESSORE ROAD, DIAMOND ARCADE, 2 ND FLOOR, UNIT 216, KOLKATA-700055 (2) INCOME TAX OFFICER, WARD-12(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA-700069 (3) PR. COMMISSIONER OF INCOME TAX, KOLKATA-4, KO LKATA, (4) COMMISSIONER OF INCOME TAX , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.