Calcutta High Court
M/S Tata Tea Ltd vs Commissioner Of Income Tax on 24 April, 2015
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
1
ORDER SHEET
ITA No. 401 of 2006
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
M/s TATA TEA LTD
VERSUS
COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA
BEFORE:
The Hon'ble JUSTICE GIRISH CHANDRA GUPTA
The 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
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 (Appeal) 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 (Appeal) 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".
It appears that pertaining to the assessment year 2002-03, there were two appeals, one by the assessee and the other by the revenue. The learned Tribunal remanded both the matters to the Assessing Officer. The assessee came up in appeal. The department did not prefer any appeal. Mr. Bajoria, learned senior Advocate appearing for the assessee submitted that his client has been advised to accept the order of remand. In that view of the matter, he does not press the appeal. The appeal is thus disposed of. The Assessing Officer is directed to carry out the order of remand at an early date as the matter is long overdue.
(GIRISH CHANDRA GUPTA,J.) (ARINDAM SINHA,J.) km