Dy. Commissioner of Income-tax, Circle-14(2), Kolkata v. West Bengal Housing Infrastructure Development Corporation Ltd
[Citation -2019-LL-0920-29]
| Citation | 2019-LL-0920-29 |
|---|---|
| Appellant Name | Dy. Commissioner of Income-tax, Circle-14(2), Kolkata |
| Respondent Name | West Bengal Housing Infrastructure Development Corporation Ltd. |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 20/09/2019 |
| Assessment Year | 2012-13 |
| Judgment | View Judgment |
| Keyword Tags | rejection of adjournment application • revisional order |
| Bot Summary: | Date of concluding the hearing September 11th, 2019 Date of pronouncing the order September 20th, 2019 ORDER Per J. Sudhakar Reddy, AM:- This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax-5, Kolkata CIT(A) for short dated 21.02.2018 passed u/s 143(3)/263/143(3) of the Income Tax Act, 1961. As this is not a fit case for grant of an adjournment, we reject the same and dispose off the Revenue s appeal ex-parte the Revenue. CIT(A) had observed that the Assessing Officer had passed an order u/s 143(3) of the Act r.w.s. 263 of the Act on 30.08.2017, in compliance with the order of the Pr. CIT, Kolkata passed u/s 263 of the Act. He further observed that, the B Bench, ITAT, Kolkata vide its order dated 14.02.2018 quashed the order passed u/s 263 by Pr. CIT, Kolkata on 2 I.T.A. No. 912/Kol/2018 Assessment Year: 2012-13 M/s. West Bengal Housing Infrastructure Development Corporation 30.03.2017 and consequently the impugned assessment order passed on 30.03.2017 as no legs to stand up. We find no infirmity in the same and hence we dismiss this appeal of the revenue. In the result, the appeal of the Revenue is dismissed. |