ADIT(IT),3(1),KOLKATA, KOLKATA vs. VAN OORD ATLANTA B. V., GOA
In the result, the appeal filed by the Revenue is dismissed
ITA 1063/KOL/2009[2003-04]Status: DisposedITAT Kolkata20 Nov 2018AY 2003-04
Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Adit(It)-3(1), Kolkata Vs. M/S. Van Oord Atlanta B.V Aayakar Bhawan Poorva Room 210, 110, C/O P P Mahatme & Co. Shantipally, Kolkata – 700 107. Gabmer Apartments Vasco Da Gama, Goa – 403802. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcv 9191 P (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : Shri N. B. Som, Addl. Cit, Sr. Dr Revenue By : Mrs. Urmila Ajay Maheshwari, C.A सुनवाई क" तार"ख / Date Of Hearing : 23/08/2018 घोषणा क" तार"ख/Date Of Pronouncement: 20/11/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2003-04, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), Kolkata, In Appeal No.50A/Cit(A)-Xl/Kol Dated 28.11.2008, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 10.03.2006. 2. The Grievances Raised By The Revenue Are As Follows:
For Appellant: Shri N. B. Som, Addl. CIT, Sr. DRFor Respondent: Mrs. Urmila Ajay Maheshwari, C.A
Section 143(3)Section 41(4)
delay in filing the appeal is, thus, condoned and accordingly the grounds of appeal are admitted for adjudication on merits.
Now coming to the merits of the case, the grounds of appeal raised by appellant are decided as below-
As regards the ground of appeal no.1, the same being general in nature does not require separate discussion/adjudication.
In respect
