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

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ITA 1244/KOL/2014Status: DisposedITAT Kolkata23 December 2015AY 2008-20092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the reasons for the delay unacceptable and noted that the revenue had not filed its grounds of appeal. Consequently, the appeal was dismissed as unadmitted.

What were the facts?

The revenue's appeal before the ITAT was delayed by 4 days. The Assessing Officer (AO) had indicated that all grounds raised by the assessee before the CIT(A) were acceptable to the revenue.

What were the issues?

Whether the revenue's appeal should be admitted given the delay and the AO's acceptance of the assessee's grounds. The allowability of contributions deposited before filing the return under Section 43B was also a related issue.

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, “B” BENCH, KOLKATA

Before: Shri Mahavir Singh, & Shri M. Balaganesh

This appeal of the revenue arises out of the order of the Learned CIT(A)-IV, Kolkata in Appeal No. 118/CIT(A)-IV/2010-11 dated 05-02-2014 against the order of assessment framed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) for the Asst Year 2008-09.

2.

At the outset, it is seen that the appeal of the revenue is delayed by 04 days, for which the reasons as adduced in the condonation petition by the ld.AO is not acceptable. We find from the appeal filed by the revenue, the ld.AO has given his comments that all the grounds raised by the assessee before the ld. CIT(A) are acceptable to the revenue. While this is so, it is not known why the appeal has been preferred by the revenue before us. We also find that the grounds of appeal of the revenue are also not filed. The comments of the AO are as under:- -B-AM M/s. Duncans Tea Ltd 1

“ Comments of the AO: Ground No. 1 & 2: Acceptable in view of the judgement 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 & 5: Acceptable Ground No. 6 & 7: Acceptable Ground No. 8 : Acceptable in principle

Grounds of Appeal:- N/A ( Sd/- ) DCIT, CIRCLE-4, KOLKATA “ In these circumstances, the appeal of the revenue is dismissed as unadmitted.

3.

In the result, the appeal of the revenue is dismissed inlimine. Order pronounced in the open court on 29-12-2015.

Sd/- Sd/- ( Mahavir Singh, Judicial Member ) ( M.Balaganesh, Accountant Member)

Date :29-12-2015

Copy of the order forwarded to: 1. The Appellant: DCIT, Cir-11, Kolkata, Aaykar Bhawa, P-7 Chowringhee Sq,Kol-69. 2 The Respondent-M/s. Duncas Tea Ltd 31 N.S Road, Kol-1.

3 /The CIT, 4.The CIT(A)

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