The Tax Publishers2021 TaxPub(DT) 0345 (Kol-Trib)

IN THE ITAT, KOLKATA BENCH

J. SUDHAKAR REDDY, A.M. & S.S. GODARA, J.M.

ACIT v. Electrosteel Castings Ltd.

I.T.(S.S.)A. No. 71/Kol/2019, C.O. No. 23/Kol/2020 (Arising out of I.T.(S.S.)A. No. 71/Kol/2019)

12 January, 2021

Assessee by: S.K. Tulsiyan, Advocate & Puja Somani

Revenue by: Imokaba Jamir, CIT(DR)

ORDER

J. Sudhakar Reddy, AM

This is an appeal filed by the Revenue directed against the order of the Learned Commissioner (Appeals)-22, Kolkata, [hereinafter the Commissioner (Appeals)) ], passed under section 250 of the Income Tax Act, 1961 (the Act ), dated 30-7-2019 for the assessment year 2006-07.

2. After hearing rival contentions we find that the learned Commissioner (Appeals) has followed the propositions of law laid down by the Tribunal in the assessee s own case for the assessment year 2013-14 in ITA Nos. 138/KOL/2018, 139/KOL/2018, 191/KOL/2018, 192/KOL/2018 and granted relief to the assessee. The discussion on this issue in the learned Commissioner (Appeals) s order on the above issue is at page 29 para 16. For the sake of brevity, we do not extract the same. Suffice to say that we find no error in the order of the learned Commissioner (Appeals) as he has followed the decision of the Tribunal in the assessee s own case for the earlier assessment years 2003-04 to 2011-12. The learned Commissioner (Appeals) at page 32 para 6 to page 34 para 10 held as follows :--

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