DCIT, Central Circle - 2(2), Kolkata , Kolkata v. M/s/ Rashmi Metaliks Ltd., Kolkata

ITA 194/KOL/2019 | 2009-2010
Pronouncement Date: 13-11-2019 | Result: Dismissed

Appeal Details

RSA Number 19423514 RSA 2019
Assessee PAN AACCR7183E
Bench Kolkata
Appeal Number ITA 194/KOL/2019
Duration Of Justice 9 month(s) 9 day(s)
Appellant DCIT, Central Circle - 2(2), Kolkata , Kolkata
Respondent M/s/ Rashmi Metaliks Ltd., Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 13-11-2019
Last Hearing Date 31-10-2019
First Hearing Date 31-10-2019
Assessment Year 2009-2010
Appeal Filed On 04-02-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENC H KOLKATA BEFORE SHRI S.S.GODARA JM &DR. A.L.SAINI AM ./ITA NOS.194 TO 197/KOL/2019 ( / ASSESSMENT YEARS: 2009-10 TO 2012-13) DCIT CC-2(2) KOLKATA VS. M/S RASHMI METALIKS 6 TH FLOOR 39 SHAKESPEARE SARANI KOLKATA-700017 ./ ./PAN/GIR NO.: AACCR 7183 E (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI RADHEY SHYAM CIT DR RESPONDENT BY : SHRI A.K. TULSIYAN FCA / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 13/11/2019 / O R D E R PER BENCH: THE CAPTIONED FOUR APPEALS FILED BY THE REVENUE PERTAINING TO ASSESSMENT YEARS 2009-10 TO 2012-13 RESPECTIVELY ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-2 0 KOLKATA WHICH IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORDER PASSED BY T HE ASSESSING OFFICER U/S 143(3) / 263 / 143(3) / 153A OF THE INCOME TAX ACT 1961 ( IN SHORT THE ACT). 2. SINCE THESE FOUR APPEALS FILED BY THE REVENUE PE RTAIN TO SAME ASSESSEE DIFFERENT ASSESSMENT YEARS COMMON AND IDENTICAL ISSUES ARE I NVOLVED THEREFORE THESE HAVE BEEN CLUBBED AND HEARD TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SAKE OF CONVENIENCE AND BREVITY. M/S RASHMI METALIKS ITA NOS.194TO197/KOL/2019 ASSESSMENT YEARS:2009-10 TO 2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 3. THE REVENUES APPEAL IN ITA NO. 194/KOL/2019 FOR A.Y. 2009-10 IS TAKEN AS A LEAD CASE. THE GROUNDS OF APPEAL RAISED BY THE REVE NUE ARE AS FOLLOWS: 1. WHETHER THE LD. CIT(A) IS JUSTIFIED IN FACTS AND LAW TO ALLOW THE APPEAL OF THE ASSESSEE AGAINST THE REVISION ASSESSMENT ORDER UNDER SECTION 143(3) / 263 / 153A / 143(3) DATED 20.12.2017 WITHOUT VERIFY ING THE FACTS AND CIRCUMSTANCES OF THE CASE. 2. WHETHER THE LD. CIT(A) IS JUSTIFIED IN FACTS AND IN LAW TO DECLARE THE IMPUGNED REVISION ASSESSMENT ORDER OF THE ASSESSING OFFICER DATED 20.12.2017 AS NON-EST WITHOUT CONSIDERING THE FAC TS AND CIRCUMSTANCES OF THE CASE. 3. WHETHER THE LD. CIT(A) IS JUSTIFIED IN FACTS AND IN LAW TO DECLARE THE IMPUGNED REVISION ASSESSMENT ORDER OF THE ASSESSING OFFICER DATED 20.12.2017 AS NON-EST AND CONSEQUENTLY DELETED TH E DISALLOWANCE MADE BY THE ASSESSING OFFICER ON ACCOUNT OF DISALLOWANCE OF DEDUCTION OF RS. 17 62 41 550/- WITHOUT CONSIDERING THE FACT THAT TH E ASSESSEE DID NOT INVOLVE IN INFRASTRUCTURE FACILITY IS NOT ON PUBLIC UTILITY DURING THE YEAR FOR GETTING DEDUCTION UNDER SECTION 80IA(4) OF THE INCOME TAX A CT 1961. 4. THAT THE DEPARTMENT CRAVES LEAVE TO ADD ALTER O R MODIFY ANY GROUNDS OF APPEAL IN THE COURSE OF APPELLATE PROCEEDINGS. 4. THESE APPEALS FILED BY THE REVENUE ARE BARRED BY LIMITATION BY 1 DAYS. THE REVENUE FILED A CONDONATION PETITION FOR REQUESTING THE BENCH TO CONDONE THE DELAY. WE HAVE HEARD BOTH THE PARTIES ON THIS PRELIMINARY ISSUE AND HAVING REGARD TO REASONS GIVEN IN THE PETITION FOR CONDONATION OF DE LAY; WE CONDONE THE DELAY AND ADMIT THESE APPEALS OF THE REVENUE FOR HEARING. 5. AT THE OUTSET ITSELF THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED BEFORE THE BENCH THAT THE ORDER U/S 263 PASSED BY THE LD. PCIT HAD BEEN CANCELLED BY THE TRIBUNAL VIDE ITA NOS. 813 TO 816/KOL/2017 FOR A.Y. 2009-10 TO 2012-13 DATED 02.05.2018 THEREFORE THE CONSEQUENTIAL ORDER PASSE D BY THE ASSESSING OFFICER SHOULD ALSO BE CANCELLED HENCE ALL THE APPEALS FILE D BY THE REVENUE SHOULD BE DISMISSED. 6. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED AND THE CASE LAWS RELIED UPON AND PERUSED THE FACT OF THE CASE INCLU DING THE FINDINGS OF THE LD M/S RASHMI METALIKS ITA NOS.194TO197/KOL/2019 ASSESSMENT YEARS:2009-10 TO 2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 CIT(A) AND OTHER MATERIALS AVAILABLE ON RECORD. WE NOTE THE CO-ORDINATE BENCH OF ITAT KOLKATA HAS CANCELLED THE ORDER PASSED BY THE LD. PCIT U/S 263 OF THE ACT VIDE ITA NOS. 813 TO 816/KOL/2019 ORDER DATED 02.05 .2018. SINCE THE TRIBUNAL HAS CANCELLED THE ORDER PASSED BY THE LD. PCIT U/S 263 OF THE ACT THEREFORE THE ORDER MADE BY THE ASSESSING OFFICER CONSEQUENT TO SECTION 263 ORDER BECOMES INFRACTUOUS AND THEREFORE ACCORDING TO US THESE ALL THE APPEALS BECOME INFRACTUOUS AND HENCE THESE APPEALS SHOULD BE DISMISSED IN LIMI NE. THAT BEING SO WE DECLINE TO INTERFERE IN THE ORDER PASSED BY THE LD. CIT(A) HIS ORDER ON THIS ISSUE IS HEREBY UPHELD AND THE GROUNDS OF APPEAL RAISED BY THE REVE NUE ARE DISMISSED. 7. IN THE RESULT ALL THE FOUR APPEALS OF THE REVE NUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 13.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 13/11/2019 ( SB SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. DCIT CIRCLE-2(2) KOLKATA 2. M/S RASHMI METALIKS 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR) KOLKATA BENCHES KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT KOLKA TA BENCHES