D.C.I.T. Vs. ARADHANA INVESTMENT LIMITED

JUDGEMENT

(1.) THESE two appeals by the department and the cross objection by the assessee are directed against the order dated 30 -12 -2009 of CIT(A), Central -II, Kolkata for the assessment year 2003 -04.

(2.) IT is noticed that the department has filed two appeals one in ITA No. 572/Kol/2010 and the second in ITA No. 676/Kol/2012 for the assessment year 2003 -04. The department vide application dated 23 -01 -2015 has stated that earlier appeal was wrongly filed by DC/AC, Central Circle -XIX, Kolkata on 19.03.2010 on which the assessee raised cross objection on ground that the then DC/AC, Central Circle -XIX, Kolkata has no jurisdiction to file this appeal before Hon'ble ITAT, Kolkata as the case of assessee had been transferred to DC/AC, Cir -8, Kolkata vide Order No. 19/Kol/127/08 -09 dated 23 -03 -2009 passed by the ld. CIT, Central -III, Kolkata. Subsequently, concerned assessing officer i.e. DC/AC, Cir -8, Kolkata after getting approval by the ld. CIT -III, Kolkata filed a fresh appeal u/s. 253 vide ITA No. 676/Kol/2012 before The ITAT, 'B' Bench, Kolkata on 26 -04 -2012.

(3.) DURING the course of hearing the ld. Counsel for the assessee did not object if the delay in filing of the appeal is condoned and he also did not press for the cross objection stating therein as under"