Sonodyne International Pvt. Ltd., Kolkata vs. ITO, Ward - 10(3), Kolkata [Now DCIT, Circle - 10(2), Kolkata]
In the result, appeal of the assessee is dismissed
ITA 2516/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11
Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Sonodyne International Pvt. Ltd…………...........…………..………………………………..….…….......Appellant 98 N B Block New Alipore Kolkata – 700 053 [Pan : Aadcs 7562 F] Vs. Income Tax Officer, Ward-10(3), Kolkata.………………………………….…………..…..............Respondent Appearances By: Shri Siddharta Pratim Datta, Advocate, Appeared On Behalf Of The Assessee. Shri Sital Chandra Das, Addl. Cit, Sr. D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 28Th, 2018 Date Of Pronouncing The Order : October 5Th , 2018 Order Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 4, Kolkata, (Hereinafter The ‘Ld. Cit(A)’), Dt. 23/10/2017, Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Relating To Assessment Year 2010-11. 2. The Assessee Is A Company & Is A Manufacturer/Exporter Of Power Supplies, Inverters, Audio Equipments. The Sole Issue That Arises For My Consideration, Was Whether The Assessing Officer Was Right In Rejecting The Claim Of The Assessee For Adjudication U/S 35(2Ab)(1) Of The Act, As The Assessee Failed To Produce Original Copies Of Duly Approved Form 3Ck, 3Cl & 3Cm, From The Department Of Scientific & Industrial Research (Dsir). 3. After Hearing Rival Contentions, I Hold As Follows:- In The Submissions Made By The Assessee It Is Stated As Follows:- “The Petitioner'S Submission In The Line Of The Original Submission Made At The Assessment Stage Is That The Assessee Has Been Running Its In-House Research Activities
Section 250Section 35
…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member) Assessment Year: 2010-11 Sonodyne International Pvt. Ltd…………...........…………..………………………………..….…….......Appellant 98 N B Block New Alipore Kolkata – 700 053 [PAN : AADCS 7562 F] Vs. Income Tax Officer, Ward-10(3), Kolkata.………………………………….…………..…..............Respondent Appearances by: Shri Siddharta Pratim Datta, Advocate, appeared on behalf of the assessee. Shri Sital Chandra Das, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : August 28th, 2018 Date of prono…
