The West Bengal State Co operative Marketing Federation Ltd, Kolkata V. D.C.I.T Cir - 36,kolkata., Kolkata

ITA 820/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78354 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Revision of order
• Section: 263; 143(3)

Judgement Text

1 ITA-820/KOL/2013 ASSESSMENT YEAR : 20 08-09 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO.: 820/KOL./2013 ASSESSMENT YEAR : 2008-2009 THE WEST BENGAL STATE COOPERATIVE MARKETING FEDERATION LIMITED,................................ .............................APPELLANT C/O. D.J. SHAH & CO., KALYAN BHAVAN, 2, ELGIN ROAD, KOLKATA-700 020 [PAN :AABAT 0010 H] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................RESPONDENT CIRCLE-36, KOLKATA, AAYAKAR POORBA, SHANTIPALLY, KOLKATA-700 107 APPEARANCES BY: SHRI MIRAJ D. SHAH, A.R., FOR THE APPELLANT SHRI VARINDER MEHTA, CIT, D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JULY 03, 2014 DATE OF PRONOUNCING THE ORDER : JULY 03, 2014 O R D E R PER SHRI MAHAVIR SINGH, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS ARISING OUT O F THE ORDER OF LD. COMMISSIONER OF INCOME TAX, KOLKATA-XVIII, KOLKATA IN APPEAL NO. CIT. KOL-XVIII/263-WBSCMFL/12-13 DATED 20.03.2013 FOR AS SESSMENT YEAR 2008-09. ASSESSMENT WAS COMPLETED BY DCIT, CIRCLE-3 6, KOLKATA UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINA FTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEAR 2008-09 DATED 29 .12.2010. 2 ITA-820/KOL/2013 ASSESSMENT YEAR : 20 08-09 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS FILED WITHDRAWAL PETITION TODAY BEFORE THE BENCH, WHICH READS AS UND ER:- 1. THAT THE APPELLANT/PETITIONER HAS FILED A MEMORANDUM OF APPEAL BEFORE THIS HONBLE TRIBUNAL B BENCH AGAINST THE ORDER DATED 20.03.2013 PASSED BY THE COMMISSIONER OF INCOME TAX, KOLKATA-XVIII, KOLKATA FOR THE ASSESSMENT YEAR 2008-2009, UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 ON 16.04.2013. 2. SINCE THEN THE LD. ASSESSING OFFICER HAS PASSED AN ORDER GIVING EFFECT TO THE ORDER PASSED U/S 263 OF THE I.T. ACT, 1961 ON 31.03.2014. 3. THAT THE APPELLANT HAS ALREADY FILED AN APPEAL A GAINST THE SAID ASSESSMENT ORDER PASSED U/S 143(3)/263 OF THE ACT BEFORE THE LD. CIT(APPEALS)-XXXIII ON 17.04.2014. 4. IN VIEW OF THE ABOVE YOUR PETITIONER DOES NOT WA NT TO PRESS THIS APPEAL AND PRAYS FOR LEAVE TO WITHDRAW T HE SAID APPEAL. 3. AS THE ISSUE BEFORE US HAD ALREADY BEEN ALLOWED BY THE ASSESSING OFFICER WHILE PASSING CONSEQUENTIAL ORDER TO REVISI ONARY PROCEEDINGS UNDER SECTION 263 OF THE ACT, WE NEED NO ADJUDICATI ON TO PASS REVISIONARY ORDER AS CONTENDED BY THE ASSESSEE BEFORE US NOW. 4. ON QUERY FROM THE BENCH, LD. DEPARTMENTAL REPRES ENTATIVE HAS NOT OBJECTED TO WITHDRAW OF THIS APPEAL. 4. IN TERMS OF THE ABOVE, THE APPEAL FILED BY THE A SSESSEE IS ALLOWED TO BE WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD DAY OF JULY, 2014. SD/- SD/- SHAMIM YAHYA MAHAVIR SINGH (ACCOUNTANT MEMBER) (JUDICIAL M EMBER) KOLKATA, THE 3 RD DAY OF JULY, 2014 3 ITA-820/KOL/2013 ASSESSMENT YEAR : 20 08-09 COPIES TO : (1) THE WEST BENGAL STATE COOPERATIVE MARKETING FEDERATION LIMITED, C/O. D.J. SHAH & CO., KALYAN BHAVAN, 2, ELGIN ROAD, KOLKATA-700 020 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-36, KOLKATA, AAYAKAR POORBA, SHANTIPALLY, KOLKATA-700 107 (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.