M/s. Tata Tea Limited v. CIT Kolkata-II, Kolkata
[Citation -2015-LL-0424-34]

Citation 2015-LL-0424-34
Appellant Name M/s. Tata Tea Limited
Respondent Name CIT Kolkata-II, Kolkata
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 24/04/2015
Assessment Year 2002-03
Judgment View Judgment
Keyword Tags disallowance of depreciation • opportunity of being heard • reasonable opportunity
Bot Summary: For Respondent The Court: The appeal is directed against a judgment and order dated 16th June, 2006 passed by the learned Income Tax Appellate Tribunal pertaining to the assessment year 2002-03. The judgment under challenge has dealt with assessment of other years, but that is not the subject matter of the appeal. In so far as the appeal pertaining to the assessment year 2002-03 is concerned, the order passed by the learned Tribunal is as follows: Since the issue has not been examined in the light of the aforesaid circular of the CBDT and keeping in view that there is no finding of the learned CIT as to why he has partly deleted/sustained the disallowance of depreciation, we are of the view that in the interest of 2 justice, the matter should go back to the file of the Assessing Officer and accordingly, we set aside the order of the ld. CIT and restore the matter to the file of the Assessing Officer who shall decide the same afresh in the light of our observations herein above and according to law after providing reasonable opportunity of being heard to the assessee and accordingly the ground taken by the revenue is allowed for statistical purposes. The learned Tribunal remanded both the matters to the Assessing Officer. Mr. Bajoria, learned senior Advocate appearing for the assessee submitted that his client has been advised to accept the order of remand. The Assessing Officer is directed to carry out the order of remand at an early date as the matter is long overdue.


1 ORDER SHEET ITA No. 401 of 2006 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE M/s TATA TEA LTD VERSUS COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 24th April, 2015. Mr. R.N.Bajoria, Sr.Adv., Ms.Nilanjala Pal (Banerjea), Adv. for Appellant Ms. Saswati Joardar, Adv. for Respondent Court: appeal is directed against judgment and order dated 16th June, 2006 passed by learned Income Tax Appellate Tribunal pertaining to assessment year 2002-03. judgment under challenge has dealt with assessment of other years, but that is not subject matter of appeal. In so far as appeal pertaining to assessment year 2002-03 is concerned, order passed by learned Tribunal is as follows: Since issue has not been examined in light of aforesaid circular of CBDT and keeping in view that there is no finding of learned CIT (Appeal) as to why he has partly deleted/sustained disallowance of depreciation, we are of view that in interest of 2 justice, matter should go back to file of Assessing Officer and accordingly, we set aside order of ld. CIT (Appeal) and restore matter to file of Assessing Officer who shall decide same afresh in light of our observations herein above and according to law after providing reasonable opportunity of being heard to assessee and accordingly ground taken by revenue is allowed for statistical purposes . It appears that pertaining to assessment year 2002-03, there were two appeals, one by assessee and other by revenue. learned Tribunal remanded both matters to Assessing Officer. assessee came up in appeal. department did not prefer any appeal. Mr. Bajoria, learned senior Advocate appearing for assessee submitted that his client has been advised to accept order of remand. In that view of matter, he does not press appeal. appeal is thus disposed of. Assessing Officer is directed to carry out order of remand at early date as matter is long overdue. (GIRISH CHANDRA GUPTA,J.) (ARINDAM SINHA,J.) km M/s. Tata Tea Limited v. CIT Kolkata-II, Kolkata
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