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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: Shri P.M. Jagtap, Vice-(KZ) & Shri S.S. Viswanethra Ravi
Per Bench:- These five appeals are preferred by the Revenue against five separate orders passed by the ld. Commissioner of Income Tax (Appeals)- 20, Kolkata dated 22.08.2018 for A.Ys. 2008-09 & 2009-10 and dated 23.08.2018 for A.Ys. 2010-11, 2011-12 & 2013-14 and since the issues involved therein are common therefore, the same are being disposed of by a single consolidated order.
The assessee in the present case is a Company, which is engaged in the business of manufacturing of Poultry. The assessments in the case of the assessee for all the five years under consideration were originally completed by the Assessing Officer as under:- , 2202, 2197-2199/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2013-14 M/s. Shalimar Pellet Feeds Limited
Assessment Year Date of Order Section under which the order was passed 2008-09 27.03.2015 Section 143(3) read with section 153A 2009-10 27.03.2015 Section 143(3) read with section 153A 2010-11 27.03.2015 Section 143(3) read with section 153A 2011-12 27.03.2015 Section 143(3) read with section 153A 2013-14 27.03.2015 Section 143(3)
All the above assessments made originally by the Assessing Officer for the five years under consideration were subsequently set aside by the concerned ld. CIT vide his orders passed under section 263 with a direction to the Assessing Officer to make the assessments afresh after examining the claim of the assessee for additional depreciation on plant and machinery. Accordingly fresh assessments were made by the Assessing Officer in pursuance of the orders passed by the ld. CIT under section 263 for all the five years under consideration, wherein he made the following additions to the total income of the assessee on account of disallowance of additional depreciation:- Assessment Year Amount of addition 2008-09 Rs. 4,80,499/- 2009-10 Rs. 7,14,441/- 2010-11 Rs. 2,08,801/- 2011-12 Rs. 93,307/- 2013-14 Rs.1,64,48,649/- In A.Y. 2009-10, the Assessing Officer also made further additions of Rs.3,24,49,403/- and Rs.14,68,279/- on account of difference in sale to M/s. Shalimar Hatcheries Limited and disallowance of depreciation on Lorries to the extent of 15% respectively. , 2202, 2197-2199/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2013-14 M/s. Shalimar Pellet Feeds Limited
Against the orders passed by the Assessing Officer making the fresh assessments for all the five years under consideration in pursuance of the orders passed by the ld. CIT under section 263, appeals were preferred by the assessee before the ld. CIT(Appeals). Meanwhile the appeals filed by the assessee against the orders passed by the ld. CIT under section 263 for all the five years under consideration came to be disposed of by the Tribunal vide a common order dated 17.10.2017 passed in to 952/KOL/2017, wherein the orders passed by the ld. CIT under section 263 were quashed by the Tribunal allowing the appeals of the assessee. Consequently the assessment orders originally passed by the Assessing Officer stood restored and the orders passed by him in pursuance of the orders under section 263 were become non-est. The ld. CIT(Appeals) accordingly cancelled the assessments made by the Assessing Officer in pursuance of the orders of the ld. CIT passed under section 263 and allowed the appeals of the assessee. Aggrieved by the orders of the ld. CIT(Appeals), the Revenue has preferred these appeals before the Tribunal.
We have heard the arguments of both the side and also perused the relevant material available on record. As already noted by us, the orders passed by the concerned ld. CIT under section 263 having been quashed by the Tribunal vide its order dated 17.10.2017 passed in to 952/KOL/2017, the orders passed by the Assessing Officer in pursuance of the orders of ld. Principal CIT passed under section 263 became non- est in the eyes of law and the ld. CIT(Appeals), in our opinion, was fully justified in cancelling the same and in allowing the appeals of the assessee filed against the said order. Even the ld. CIT (DR) has not been able to dispute this position. He has also not brought anything on record to show that the relevant order of the Tribunal quashing the orders of the ld. CIT passed under section 263 has been reversed or disturbed in any manner by the Hon’ble Calcutta High Court. We, therefore, uphold the I.T.A. Nos. 2201, 2202, 2197-2199/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2013-14 M/s. Shalimar Pellet Feeds Limited impugned orders passed by the ld. CIT(Appeals) and dismiss these appeals filed by the Revenue.
As rightly pointed out by the ld. Counsel for the assessee, the appeals filed by the Revenue for A.Y. 2008-09, 2010-11 & 2011-12 involve a tax effect of less than the monetary limit of Rs.20 lakhs as prescribed by the CBDT for filing revenue’s appeals before the Tribunal and said appeals are accordingly liable to be dismissed even on account of low tax effect.
In the result, all the appeals filed by the Revenue are dismissed. Order pronounced in the open Court on April 09, 2019.