ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. BATA INDIA LTD., KOLKATA

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ITA 2542/KOL/2017Status: DisposedITAT Kolkata12 October 2018AY 2007-082 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal had no basis as the CIT(A) had correctly deleted the additions based on a higher tribunal's order. Therefore, the CIT(A)'s deletion of disallowances/additions was upheld.

What were the facts?

The Revenue appealed against the CIT(A)'s order which deleted disallowances/additions. The CIT(A) had deleted these based on a previous ITAT order that reversed the CIT's revision order.

What were the issues?

Whether the CIT(A) was justified in deleting additions based on a previous ITAT order that reversed the CIT's revisionary order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri S.S.Godara & Dr. A.L. Saini

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This Revenue’s appeal for assessment year 2007-08 arises against the Commissioner of Income Tax (Appeals)-7, Kolkata’s order dated 25.09.2017, passed in case No.228/CIT(A)-7/Kol/Cir.-2/16-17, in proceedings u/s. 143(3) r.w.s 263 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

2.

It emerges at the outset that the instant lis has emanated from CIT’s order passed in revision jurisdiction dated 15.03.2013. The assessing authority framed the impugned assessment dated 28.03.2014 making disallowance(s) additions. The CIT(A) has deleted the same for the sole reason that this tribunal’s order in & ITA ACIT, Cir-2(1), Kol. Vs. M/s Bata India Ltd. Page 2 No.753/Kol/2016 decided on 03.05.2017 has reversed the CIT’s revision 263 order. A copy of the tribunal’s order forms part of the case file before us. We conclude in these facts that the Revenue’s instant appeal has no legs to stand in the given facts and circumstances. The CIT(A) has therefore rightly deleted the impugned disallowances / additions in issue.

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