DCIT, CIR-4, KOLKATA, KOLKATA vs. M/S DUNCANS TEA LTD., KOLKATA

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ITA 1245/KOL/2014Status: DisposedITAT Kolkata11 October 2017AY 2009-20102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Revenue had not filed any grounds of appeal before it, only comments from the AO. Based on the AO's acceptance of the assessee's grounds, the Tribunal considered the Revenue's appeal unadmitted.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2009-10. However, the Assessing Officer (AO) provided comments stating that all grounds of appeal preferred by the assessee before the CIT(A) were acceptable to the Revenue.

What were the issues?

Whether the Revenue's appeal was maintainable when the AO had accepted the assessee's grounds before the CIT(A) and no specific grounds were filed before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Hearing: 25.09.2017Pronounced: 11.10.2017

Date of Hearing 25.09.2017 Date of Pronouncement 11.10.2017 For the Appellant Shri Arindam Bhattacharjee, Addl. CIT For the Respondent Shri Subash Agarwal, Advocate ORDER Per Shri Aby. T. Varkey, JM:

This is an appeal filed by the revenue against the order of Ld. CIT(A)-IV, Kolkata dated 17.02.2014 for AY 2009-10.

2.

At the outset, we find that the AO has given his comments that all the grounds of appeal preferred by the assessee before the Ld. CIT(A) are acceptable to the revenue but no grounds of appeal have been filed before us except comments. It is not understood why the revenue has filed this appeal before us. The comments of the AO are as under: “Ground No. 1 and 2: Acceptable in view of the judgment of Calcutta High Court in the case of CIT Vs. Vijayshree Ltd. wherein it was held that such contribution deposited before filing of return u/s. 139(1) is allowable u/s. 43B of the act. Ground No. 3: Acceptable. Ground No.4: Acceptable. Ground No. 5: Acceptable. Ground No. 6: Acceptable in principle” In view of the above, the appeal of the revenue is unadmitted and hence, dismissed.

3.

In the result, the appeal of revenue is dismissed as unadmitted.

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