Nature And Waste Management India Pvt. Ltd., , Kolkata V. CIT, Kol - 4, Kolkata , Kolkata

ITA 754/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4706 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI; ROBIN CHOUDHUR
• Assessee Lawyers: M SATNALIWALA
• Section: 263

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 754 / KOL / 20 18 ASSESSMENT YEAR :2013-14 NATURE AND WASTE MANAGEMENT INDIA PVT. LTD., 10, RAJA SANTOSH ROAD, ALIPORE, KOLKTA-27 [ PAN NO.AAACB 3997 L ] V/S . COMMISSIONER OF INCOME TAX-4, P-7, CHOWRIGHEE SQUARE, 6 TH FLOOR, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI M. SATNALIWALA, FCA /BY RESPONDENT DR. P.K. SRIHARI CIT-DR & SHRI ROBIN CHOUDHURY, SR-DR /DATE OF HEARING 04-02-2019 /DATE OF PRONOUNCEMENT 13-02-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX-4, KOLKATAS ORDER DATED 15.03.2018 PASSED IN NO.PCIT-4/KOL/C-11(1)/KOL/263/2017-18/10965, INVOLV ING PROCEEDINGS U/S 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. LEARNED COUNSEL REPRESENTING ASSESSEE SUBMIT AT THE OUTSET THAT ITS INSTANT APPEAL CHALLENGING CORRECTION OF CITS SEC. 263S ORDER HAS BEEN RENDERED INFRUCTUOUS SINCE THE ASSESSING OFFICERS CONSEQUENTIAL ASSESSMENT HAS NOT MADE ANY DISALLOWANCE / ADDITION AS PER REV ISION DIRECTIONS. HE PLACES ITA NO.754/KOL/2018 A.Y. 2013 -14 NATURE & WASTE MANAGEMENT INDIA P LTD. VS. CIT- KOL-4 P AGE 2 ON RECORD THE CONSEQUENTIAL ASSESSMENT ORDER DATED 26.12.2018 TO THIS EFFECT. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING ALL THE SE INTERVENING DEVELOPMENTS. 3. THIS ASSESSEES APPEAL IS DISMISSED AS RENDERED INFRUCTUOUS IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 1 3/02/2019 SD/- SD/- ( %) (' %) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 13 / 02 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-NATURE & WASTE MANAGEMENT INDIA PVT. LTD ., 10, RAJA SANTOSH ROAD, ALIPORE, KOLKATA-27 2. /RESPONDENT-CIT-KOLKATA-4, P-7, CHOWRINGHEE SQ. 6 TH FLOOR, KOLKATA-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ / 3,