ITO,Ward-28(4), Kolkata, Kolkata v. Shri Sheobodh Singh, Kolkata

ITA 413/KOL/2010 | 2005-2006
Pronouncement Date: 07-04-2010

Appeal Details

RSA Number 41323514 RSA 2010
Assessee PAN ALBPS0797G
Bench Kolkata
Appeal Number ITA 413/KOL/2010
Duration Of Justice 1 month(s) 11 day(s)
Appellant ITO,Ward-28(4), Kolkata, Kolkata
Respondent Shri Sheobodh Singh, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 07-04-2010
Appeal Filed By Department
Bench Allotted A
Tribunal Order Date 07-04-2010
Date Of Final Hearing 07-04-2010
Next Hearing Date 07-04-2010
Assessment Year 2005-2006
Appeal Filed On 25-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH - A KOLKATA ( ) BEFORE . . SHRI B.R.MITTAL JUDICIAL MEMBER. /AND . . SHRI C.D. RAO ACCOUNTANT M EMBER . / I.T.A.NO. 413/KOL/2010 / ASSESSMENT YEAR 2005 - 06 ITO WARD 28(4) KOLKATA - - - VERSUS - . SHRI SHEOBODH SINGH 27 TOLLYGUNGE CIRCULAR ROAD KOLKATA 700 053 ALBPS 0797 G ( / A PPELLANT ) ( / RESPONDEN T ) / FOR THE APPELLANT : / SHRI P.K.MISHRA DR / FOR THE RESPONDENT : NONE / ORDER . . SHRI B.R.MITTAL JUDICIAL MEMBER. THE DEPARTMENT HAS FILED THIS APPEAL FOR THE ASSESSMENT YEAR 2005 - 06 AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.16.12.2009 ON THE FOLLOWING GROUNDS. THE LD. COMMISSIONER (APPEAL ) - XIV KOL. HAS ERRED IN GRANTING RELIEF TO THE INSTANT CASE BY REFERRING LD.I.T.A.T. ORDER IN ANOTHER CASE I.E. PREMA SINGH VIDE. ITA NO.1236/KOL./2009 DT. 18.09.2009. IN THAT CASE THE LD. CIT. (APPEAL) HAS CONFIRMED THE THEN A.O.S ORDER AFTER CONSIDERATION OF THE REMAND REPORT AND AS WELL AS THE DEPARTMENTAL VALUERS REPORT. THE I.T.A.T. HAS GRANTED THE RELI EF BY CONSIDERING THE DEPARTMENTAL VALUERS REPORT ALONG WITH THREE OTHERS REGISTERED VALUERS REPORT. SINCE IN THAT CASE AMOUT OF REVENUE INVOLVED WAS ONLY RS.57 053/ - THE DEPARTMENT DID NOT PREFER APPEAL BEFORE HIGH COURT. IT MAY NOTED THERE THAT PRINCI PAL OF RES - JUDICATA DOES NOT IN CASE OF INCOME TAX PROCEEDINGS. IN THE INSTANT CASE LD. C.I.T. - XIV KOL. HAS ERRED IN ALLOWING RELIEF PREFERRING THE EARLIER ABOVEMENTIONED CASE WITHOUT GOING THROUGH THE REPORT AND DEPARTMENTAL VALUERS SUBMISSION. UNDER FACTS AND CIRCUMSTANCES OF THE CASE THE APPEAL PREFERS TO BE RECONSIDERED BY I.T.A.T AND ACCORDINGLY THE CASE IS BEING SUGGESTED FOR PREFERRING SECOND APPEAL. / I.T.A.NO.413/KOL/2010 2 2. ON BEHALF OF THE ASSESS EE AN ADJOURNMENT APPLICATION WAS FILED. CONSIDERING THE FACT THAT THE ISSUE INVOLVED IS IN RESPECT OF THE SAME PROPERTY WHICH HAS ALREADY BEEN CONSIDERED BY ITAT BENCH B KOLKATA IN THE CASE OF A CO - OWNER NAMELY SMT. PREMA SINGH IN ITA NO.1236/K/2009 FOR THE SAME ASSESSMENT YEAR I.E. 2005 - 06 VIDE ORDER DT.18.11.200 9 ( COPY PLACED AT PAGE 1 TO 5 OF THE PB ) AND ALSO CONSIDERING THE FACT THAT THE LEARNED CIT(A) HAS FOLLOWED THE SAID ORDER OF THE IT AT WE HAVE DECIDE D TO REJECT THE ADJOURNMENT APPLICATION AND TO PROCEED WITH THE DISPOSAL OF THE APPEAL. 3 . ON BEHALF OF THE DEPARTMENT THE LEARNED DR RELIED ON THE ORDER OF THE ASSESSING OFFICER. THE LEARNED DR HAS NOT DISPUTED THE FACT THAT THE ISSUE INVOLVED IN THIS APPEAL HAS ALREADY BEEN CONSIDERED IN RESPECT OF THE SAME PROPERTY IN THE CASE OF ANOTHER CO - OWNER NAMELY SMT. PREMA SINGH BY ITAT (SUPRA). 4 . IN VIEW OF THE ABOVE FACTS WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE LEARNED CIT(A) AS THE ISSUE IS ALREADY COVERED BY THE ORDER OF THE ITAT IN THE CASE OF SMT. PREMA SINGH V. ITO VIDE ORDER DT.18 .11.2009 (SUPRA) IN FAVOUR OF THE ASSESSEE. . 5. IN VIEW OF ABOVE THE APPEAL OF THE DEPARTMENT IS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 07.04.2010 SD/ - SD/ - ( . . ) (C.D. RAO) ACCOUNTANT MEMBER ( . . ) ( B.R.MITTAL ) JUDICIAL MEMBER ( ) DATE : 07.04.2 010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.413/KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : ITO WARD 28(4) KOLKATA 2 / THE RESPOND ENT - SHRI SHEOBODH SINGH 27 TOLLYGUNGE CIRCULAR ROAD KOLKATA 700 053 3. / THE CIT 4. ( )/ THE CIT(A) 5. / DR KOLKATA BENCH 6. GUARD FILE . / TRUE COPY / BY ORDER / DEPUTY REGISTRAR .