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Date of hearing: 10.12.2015 Date of pronouncement: 10.12.2015 For the Appellant: N o n e For the Respondent: Shri Tanuj Niyogi, JCIT, Sr. DR Both these appeals by assessee are arising out of separate orders of CIT(A)-VIII, Kolkata in Appeal Nos.59 & 49/CIT(A)-VIII/Kol/06-07 dated 11.03.2013 and 07.01.2013 respectively. Assessments were framed by ITO, Ward-9(4), Kolkata, u/s. 251/143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AYs 2002-03 & 2003-04 vide its order dated 24.07.2013.
At the outset, in these two appeals of assessee, the assessee has only grievance that the AO has not allowed the appeal effect to the order of CIT(A) in both the years. Can this be a ground for challenge before ITAT? In my opinion, this cannot be a ground for challenge before ITAT. Accordingly, these two appeals of the assessee are dismissed as not maintainable. However, the AO is advised to give appeal effect to the order of CIT(A) immediately in term of various instruction issued by CBDT. Both the appeals of assessee are dismissed.
In the result, both the appeals of assessee are dismissed.
4. Order is pronounced in the open court. Sd/- (Mahavir Singh) Judicial Member Dated : 10th December, 2015 Jd. Sr. P.S Copy of the order forwarded to: APPELLANT – M/s. Saurashtra Finance & Holding Pvt. Ltd., 64, Sambhunath 1. Pandit Street, Kolkata-25. Respondent – ITO, Ward-9(4), Kolkata. 2 The CIT(A), Kolkata 3.