DIPAK KUMAR DEY,HOOGHLY vs ITO, WARD 27(3), HALDIA, PURBA MEDINIPUR

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-7, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 02/02/2017, for the Assessment Year 2010-11, wherein the order passed by the Assessing Officer u/s 143(3) r.w.s. 263 of the Act was confirmed.

Assessment Year: 2010-11 Dipak Kumar Dey

The Jurisdictional ITAT in ITA 768/Kol/2015, order dt. 8th September, 2017, has cancelled the order passed u/s 263 of the Act, dt. 30/03/2015 by the ld. Pr. CIT. Consequently the order passed by the Assessing Officer u/s 143(3) in pursuance to the revisionary order passed u/s 263 of the Act, has no legs to stand on. Hence, the same is cancelled.

In the result, the appeal of the assessee is allowed.

Kolkata, the 8th day of November, 2017. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 08.11.2017 {SC SPS} Copy of the order forwarded to: 1. Dipak Kumar Dey C/o. S.N. Ghosh & Associates, Advocates Seven Brothers’ Lodge P.O. Buroshibtala P.S. Chinsurah Dist. Hooghly Pin – 712 105 2. ITO Ward 27(3), Haldia Income Tax Office Basudevpur, Tlukpur, Khanjan Chowk P.S. Haldia Dist. Purba Midnapore Pin – 721 602

3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

DIPAK KUMAR DEY,HOOGHLY vs. ITO, WARD 27(3), HALDIA, PURBA MEDINIPUR