DCIT, CIR-11(1), KOLKATA, KOLKATA vs. M/S. METRO DAIRY LTD., KOLKATA

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ITA 590/KOL/2017Status: DisposedITAT Kolkata21 August 2018AY 2009-103 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 noted that a previous order by the same Tribunal had already quashed the CIT's Section 263 order, finding the AO's order neither erroneous nor prejudicial to the Revenue. Therefore, the current appeals were rendered infructuous.

What were the facts?

The Revenue filed appeals against the orders of the CIT(Appeals) for A.Ys 2009-10 and 2012-13. The appeals stemmed from an order passed by the CIT under Section 263.

What were the issues?

Whether the CIT's order passed under Section 263 was justified, and if the Revenue's appeals against the CIT(A)'s decision were maintainable.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : KOLKATA

Before: Shri P.M.Jagtap, AM & Shri S.S. Viswanethra Ravi, JM

Hearing: 30.07.2018Pronounced: 21.08.2018

These two appeals by the Revenue are against the separate orders dt. 09-01-2017 of the Learned Commissioner of Income Tax(Appeals), 3, Kolkata for the A.Ys 2009-10 and 2012-13. Since the issue(s) and facts involved in both the appeals are similar and identical, therefore, they heard together and with the consent of both the parties we decided to dispose of the same by a consolidated order for the sake of convenience.

2.

First, we shall take up the appeal in A.Y 2009-10- by the revenue.

3.

After hearing both the parties and perusing the record, we find that the present appeal arises from giving effect in pursuance of the order dt. 25-03-2014 passed u/s. 263 by the CIT, Kolkata-III, Kolkata. The ld. AR placed on record consolidated order dt. 9-9-2016 passed by this Tribunal in assessee’s own case for the A.Ys 2008-09 & 2009-10, & 729/Kol/2014 and submitted that this Tribunal, Kolkata Bench vide its order quashed the order passed by the CIT u/s. 263 of the Act and held that the order passed by the AO is neither erroneous nor prejudicial to the interest of Revenue and argued that the present appeal filed by the revenue is liable to be dismissed. On perusal of order dt. 9-9-2016, we find force in the arguments/submissions of the ld.AR. Accordingly, the ground(s) raised by the revenue in the present appeal, requires no adjudication in our opinion and become infructuous. The appeal filed by the revenue in A.Y 2009-10 is dismissed as infructuous.

4.

Now, we shall take up the appeal – for the A.Y 2012-13- by the revenue.

5.

Ground raised by the revenue in for the A.Y 2012-13 is similar and identical with that of A.Y 2009-10, which we have already discussed in the aforementioned para and disposed of by relying on the consolidated order dt. 09-09-2016 in assessee’s own case, supra. Following same view as rendered in ITA No. 590/Kol/2017 A.Y 2009- 10, the ground raised by the revenue in ITA No. 591/Kol/2017 for the A.Y 2012-13 is dismissed as infructuous.

6.

In the result, both the appeals of revenue are dismissed. Order pronounced in the Court on 21 .08.2018

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