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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.
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.