Considering that we don't have any other social deadline and a period of one year, and as in winter we naturally increase our calorie burn to keep our body functions, are the colder seasons the best moments for a cutting phase?
in winter we naturally increase our calorie burn
I think that's true if we lived outdoors, running around spearing animals and picking berries. But for most of the western world winter is a time of shorter days, less physical activity, more respiratory infections, and holidays filled with copious servings of food and drink. I mean really, how much time are you spending outdoors in the cold with your body fighting hard to keep you from hypothermic death?
If anything, most physique-oriented lifters will use the winter to pack on extra muscle and bulk up a bit. The general idea is to "lean bulk" through the winter, then do a cutting phase in early spring so you're ready to run around with your low body fat and bulging muscles in the summer for all to see.
Unless you're already at the intermediate stage of strength standards, I'd avoid cutting/bulking phases in general. Most people simply aren't that strong and cutting when you're not that developed will make you look sickly and weird (ie: the skinny guy flexing in the mirror). If you're not at the intermediate strength level yet, I'd focus on a solid strength training program first.