DCIT, CIRCLE - 5(1) , KOLKATA vs. M/S. L & T FINANCE LTD., , KOLKATA
In the result, appeal of the revenue is dismissed and Cross Objection of the assessee is allowed
ITA 1781/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2023AY 2014-15
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Deputy Commissioner Of L & T Finance Ltd. Income Tax, Circle-5(1), Vs. 7Th Floor, A Wing, Block Bp, Kolkata Sector V, Kolkata-700091. (Pan: Aacca1963B) (Appellant) (Respondent) & C.O. No. 10/Kol/2023 In Ita No.1781/Kol/2019 Assessment Year: 2014-15 L & T Finance Ltd. Deputy Commissioner Of Vs. 7Th Floor, A Wing, Block Bp, Income Tax, Circle-5(1), Sector V, Kolkata-700091. Kolkata. (Cross Objector) (Respondent)
For Appellant: Shri Soumen Adak, FCA & Shri Ashish Poddar, FCAFor Respondent: Shri Kapil Mondal, Addl. CIT, DR
Section 143(3)Section 253Section 5Section 92B
condone the delay in filing of the appeal as well as the cross-objection and proceed to adjudicate them on merits.
3. Since the assessee has raised pure question of law in its Cross
Objection, we are inclined to take up the Cross Objection filed by the assessee before adjudicating on the appeal by the revenue. Ground of Cross Objection
