DCIT, CIRCLE - 5(1) , KOLKATA vs. M/S. KESORAM INDUSTRIES LTD., , KOLKATA
In the result, appeal of the In the result, appeal of the revenue is dismissed
ITA 1443/KOL/2019[2013-14]Status: DisposedITAT Kolkata29 Nov 2019AY 2013-14
Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble] I.T.A. No. 1443/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner Of Income Tax, Circle-5(1), Kolkata..….….......….....….……......Appellant Vs. M/S. Kesoram Industries Ltd……………..................……....………………..………………....…Respondent Birla Building 8Th Floor 9/1, R.N. Mukherjee Road Kolkata – 700 001 [Pan: Aabck 2417 P] Appearances By: Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Shri Dhrubajyoti Ray, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : November 29Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 22, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 31/12/2018, For The Assessment Year 2013-14. 2. At The Outset We Find That There Is A Delay Of 93 (Ninety Three) Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted. 3. After Hearing Rival Contentions, We Find That Ground Nos. 1 To 5 Of The Appeal Relating To A Sole Substantive Issue, Reads As Follows:- “1. "Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Accepting Assessee'S Claim & Allowing Relief As The Hon'Ble
Section 250Section 80Section 801A
