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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
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.
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.
In the result, the appeal of revenue is dismissed as unadmitted.