Income Tax Appellate Tribunal - Kolkata
Tcg Lifesciences Private Limited., ... vs Dcit, Circle-11(2), Kolkata, Kolkata on 13 February, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "D", KOLKATA
BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER &
SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER
ITA No.93/KOL/2018
(ASSESSMENT YEAR-2009-10)
TCG Lifesciences Pvt.Ltd., vs DCIT,
Block BN, Plot No.7, Salt Circle-11(2),
Lake Electronics Complex, Aayakar Bhawan,
Sector-V, Kolkata-700091. P-7, Chowringhee
PAN-AABCC0401D Square, Kolkata-
700069
(Appellant) (Respondent)
Appellant by Sh. A.K.Tibrewal, FCA
Respondent by Sh. C.J.Singh, Sr.DR
Date of Hearing 29.11.2018
Date of Pronouncement 13.02.2019
ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal filed by the assessee against the order dated 14.12.2017 passed by CIT(A)-4, Kolkata u/s 147/143(3) of the Income Tax Act, 1961 (in short "Act") for AY 2009-10.
2. Heard both parties and perused the material available on record. it is brought to our notice by the Ld.AR that the order passed u/s 263 was quashed by this Tribunal vide its order dated 07.07.2017. Ld.AR placed on record the said order and referring to para 8.14 submitted that since the order passed u/s 263 is quashed, the present appeal filed questioning giving effect order passed by the AO and the appeal becomes infructuous and no orders are required. On perusal of the impugned order, it is noted that the CIT(A) taken cognizance of order passed by this Tribunal in ITA No.77/2017 and dismissed the appeal filed before him. We find no infirmity in the order of CIT(A) and accordingly, Ground No.1 raised by the assessee is dismissed as infructuous.
ITA No.93/KOL/2018(ASSESSMENT YEAR-2009-10)
3. In the result, the appeal of the assessee is dismissed as infructuous.
Order pronounced in the open court on 13.02.2019.
Sd/- Sd/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ Date:- 13.02.2019 *Amit Kumar* Copy forwarded to:
1. Appellant- TCG Lifesciences Pvt.Ltd., Block BN, Plot no.7, Salt Lake Electronics Complex, Sector-V, Kolkata-700091.
2. Respondent- DCIT, Circle-11(2), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069.
3. CIT-Kolkata
4. CIT(Appeals)-Kolkata
5. DR: ITAT -Kolkata Benches By order AR/H.O.O ITAT, KOLKATA Page | 2