Appeal Details
| RSA Number | 208923514 RSA 2010 |
|---|---|
| Assessee PAN | AABCT1491N |
| Bench | Kolkata |
| Appeal Number | ITA 2089/KOL/2010 |
| Duration Of Justice | 2 month(s) 12 day(s) |
| Appellant | DCIT, Circle - 4, Kolkata, Kolkata |
| Respondent | M/s. TiruTea Ltd, Kolkata |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 01-02-2011 |
| Appeal Filed By | Department |
| Order Result | Dismissed |
| Bench Allotted | B |
| Tribunal Order Date | 01-02-2011 |
| Assessment Year | 2003-2004 |
| Appeal Filed On | 19-11-2010 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-B: KO LKATA [BEFORE HONBLE SHRI B.R. MITTAL J.M. & HONBLE SH RI C.D. RAO A.M] I.T.A. NO. 2089/KOL./2010 ASSESSMENT YEAR : 2003-2004 DEPUTY COMMISSIONER OF INCOME TAX -VS.- M/S. TIRU TEA LIMITED KOLKATA CIRCLE-4 KOLKATA PAN : AABCT 1491 N) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.P. SARKAR D.R. RESPONDENT BY : SHRI P.N. RAJENDRAN A.R. O R D E R PER SHRI B. R. MITTAL JUDICIAL MEMBER : THE DEPARTMENT HAS FILED THIS APPEAL FOR THE ASSES SMENT YEAR 2003-04 ALONG WITH AN APPLICATION FOR CONDONATION OF DELAY FOR 39 DAYS AG AINST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-IV KOLKATA DATED 09.11.2009 O N THE FOLLOWING GROUND :- THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE T HE LD. CIT(A.) KOLKATA HAS ERRED IN LAW IN DELETING THE ADDITION OF RS.2 6 4 123/- ON ACCOUNT OF CESS ON GREEN LEAF WITHOUT CONSIDERING THE FACT THA T EXPENSES ON ACCOUNT OF CESS ON GREEN LEAF IS RELATED TO 100% AGRICULTURAL OPERATION AND SLP IS PENDING BEFORE THE HONBLE SUPREME COURT AGAINST TH E DECISION OF CALCUTTA HIGH COURT IN THE CASE OF AFT INDUSTRIES L TD. VS.- CIT (270 ITR 167) IN THE LIGHT OF WHICH LD. CIT(A.) DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE. 2. IN RESPECT OF DELAY WE HAVE HEARD THE LD. REPRE SENTATIVES OF THE PARTIES AND HAVE CONSIDERED THE CONTENTS OF AFFIDAVIT DATED 19.11.20 10 FILED BY THE DEPARTMENT. WE ARE SATISFIED THAT THE DELAY WAS DUE TO A REASONABLE CAUSE. HENCE WE CONDONE THE DELAY. 3. AT THE TIME OF HEARING THE LD. D.R. RELIED ON T HE ORDER OF ASSESSING OFFICER. HOWEVER HE SUBMITTED THAT IN THE S.L.P. FILED BY THE DEPART MENT BEFORE THE HONBLE APEX COURT THERE IS NO STAY OF THE ORDER PASSED BY THE HONBLE JURISDIC TIONAL HIGH COURT. 4. THE LD. A.R. SUPPORTED THE ORDER OF LD. COMMISSI ONER OF INCOME TAX (APPEALS) AND SUBMITTED THAT THE ISSUE HAS BEEN DECIDED BY RELYIN G ON THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT (SUPRA). ITA NO.2089/KOL./2010 2 5. IN VIEW OF THE ABOVE FACTS AND CONSIDERING THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS DECIDED THE ISSUE BY RELYING ON THE D ECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF AFT INDUSTRIES LTD. VS.- CIT (270 ITR 167) WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF LD. COMMISSIONER OF INC OME TAX (APPEALS). 6. IN THE RESULT THE APPEAL FILED BY THE DEPARTMEN T IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.02. 2011. SD/- SD/- [ C. D. RAO ] [ B.R. MITTAL ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01/ 02/ 2011 COPY OF THE ORDER FORWARDED TO: 1. M/S. TIRU TEA LTD. CAMELLIA HOUSE 14 GURUSADAY R OAD KOLKATA-19. 2 DCIT CIRCLE-4 KOLKATA P-7 CHOWRINGHEE SQUARE K OLKATA- 69 3. CIT KOLKATA- 4. CIT(A)- KOLKATA 5. DR KOLKATA BENCHES KOLKATA (TRUE COPY) BY ORDER DEPUTY REGISTRAR I.T.A.T. KOLKATA. LAHA SR. P.S.
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