Sesa Goa Ltd. v. JCIT

Tinplate Company of India, Kolkata vs. DCIT(CPC), Bangalore

In the result, the appeal of the assessee is treated as allowed for statistical

Bench: Shri Aby T. Varkey, Hon’Ble & Shri Girish Agrawal, Hon’Ble) Assessment Year: 2015-16 M/S. The Tinplate Company Of India Limited.......................................………………….............Appellant 4, Bankshall Street Dalhousie Kolkata -700 001 [Pan : Aabct 0129 P] Vs. Deputy Commissioner Of Income Tax, (Cpc) Bangalore…….......................………..…......Respondent Appearances By: Shri Ketav Ved, Fca, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 2Nd, 2022 Date Of Pronouncing The Order : February 11Th, 2022 Order Per Girish Agrawal:- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 6, Kolkata, (Hereinafter The ‘Ld. Cit(A)’), Dt. 18/03/2020. 2. The Assessee Has Raised The Following Grounds Of Appeal:- 1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Not Allowing / Adjudicating The Issue Relating To Short Grant Of Credit For Dividend Distribution Tax Paid (Ddt) Of Inr 84,63,518/-. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Not Allowing / Adjudicating The Issue Relating To Erroneous Levy Of Interest Under Section 115P Of The Act. 3. That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Not Allowing / Adjudicating The Issue / Additional Ground Relating To Claim For Deduction Of Education Cess Debited In The Books Of Accounts Of The Appellant. 4. The Appellant Craves Leave To Add To Or Alter, By Deletion, Substitution Or Otherwise, Any Or All Of The Above Grounds Of Objections, At Any Time Before Or During The Hearing Of The Appeal. 5. The Appellant Submits That The Above Grounds Are Independent & Without Prejudice To One Another.

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA {VIRTUAL COURT HEARING} (Before Shri Aby T. Varkey, Hon’ble Judicial Member & Shri Girish Agrawal, Hon’ble Accountant Member) Assessment Year: 2015-16 M/s. The Tinplate Company of India Limited.......................................………………….............Appellant 4, Bankshall Street Dalhousie Kolkata -700 001 [PAN : AABCT 0129 P] Vs. Deputy Commissioner of Income Tax, (CPC) Bangalore…….......................………..…......Respondent Appearances by: Shri Ketav Ved, FCA, appeared on behalf of the assessee. Shri Biswanath Das, Addl. CIT, Sr. D/R, appeari…