Sourendra Nath Pal, Kolkata v. ITO, WD-25(3), KOLKATA, Kolkata

ITA 923/KOL/2015 | 2008-2009
Pronouncement Date: 28-09-2016

Appeal Details

RSA Number 92323514 RSA 2015
Assessee PAN AGHPP1463B
Bench Kolkata
Appeal Number ITA 923/KOL/2015
Duration Of Justice 1 year(s) 3 month(s) 5 day(s)
Appellant Sourendra Nath Pal, Kolkata
Respondent ITO, WD-25(3), KOLKATA, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 28-09-2016
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 28-09-2016
Assessment Year 2008-2009
Appeal Filed On 23-06-2015
Judgment Text
I.T.A. NOS. 923 & 924/KOL./2015 ASSESSMENT YEARS: 2008-2009 & 2009-2010 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C(SMC) BENCH KOLKATA BEFORE SHRI P.M. JAGTAP ACCOUNTANT MEMBER I.T.A. NOS. 923 & 924 /KOL/ 2015 ASSESSMENT YEARS: 2008-2009 & 2009-2010 SHRI SOURENDRA NATH PAL ........................... ...............................APPELLANT FLAT NO. G/3 ASWINI NEELACHAL ABASAN 98 RAJDANGA GOLD PARK KOLKATA-700 107 [PAN: AGHPP 1463 B] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX .............. ....................RESPONDENT CIRCLE-52 KOLKATA NOW ITO WARD NO. 25(3) KOLKATA AAYAKAR BAVAN DAKSHIN 2 GARIAHAT ROAD (SOUTH) KOLKATA-700 068 APPEARANCES BY: SHRI SOURENDRA NATH PAL A.R. FOR THE ASSESSEE SHRI RAJENDRA PRASAD JCIT D.R. FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 28 2016 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 28 2016 O R D E R THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST TWO SEPARATE ORDERS DATED 11.09.2014 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXIII KOLKATA WHEREBY HE DI SMISSED THE APPEALS FILED BY THE ASSESSEE FOR ASSESSMENT YEARS 2008-09 AND 2009-10 AGAINST THE INTIMATIONS ISSUED BY THE ASSESSING OFFICER UND ER SECTION 143(1) BY TREATING THE SAME AS NOT MAINTAINABLE. I.T.A. NOS. 923 & 924/KOL./2015 ASSESSMENT YEARS: 2008-2009 & 2009-2010 PAGE 2 OF 4 2. AT THE OUTSET IT IS NOTICED THERE IS A DELAY O F 23 DAYS ON THE PART OF THE ASSESSEE IN FILING THESE APPEALS BEFORE THE TRI BUNAL. IN THIS REGARD THE ASSESSEE HAS MOVED AN APPLICATION SEEKING CONDO NATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN BY ASSE SSEE I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY OF 23 DAYS ON THE PART OF THE ASSESSEE IN FILING THESE APPEALS BEFORE THE TRI BUNAL. EVEN THE LD. D.R. HAS NOT RAISED ANY MATERIAL OBJECTION IN THIS REGAR D. I THEREFORE CONDONE THE SAID DELAY AND PROCEED TO DISPOSE OF THESE APPE ALS FILED BY THE ASSESSEE ON MERIT. 3. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L WHO FILED HIS RETURNS OF INCOME FOR BOTH THE YEARS UNDER CONSIDER ATION ON 22.09.2008 AND 31.07.2009 DECLARING TOTAL INCOME OF RS.10 83 1 10/- AND RS.17 33 910/- FOR ASSESSMENT YEARS 2008-09 AND 200 9-10 RESPECTIVELY. THE SAID RETURNS WERE PROCESSED BY THE ASSESSING OF FICER AND INTIMATIONS UNDER SECTION 143(1) WERE ISSUED BY HIM FOR BOTH TH E YEARS UNDER CONSIDERATION. THEREAFTER IT WAS NOTICED BY THE AS SESSEE THAT THERE WAS AN INADVERTENT MISTAKE IN THE RETURNS FILED BY HIM IN DECLARING HIS GROSS PROFESSIONAL RECEIPTS AS THE TOTAL INCOME. HE THER EFORE MOVED HIS APPLICATIONS FOR RECTIFICATION OF THE INTIMATIONS I SSUED BY THE ASSESSING OFFICER UNDER SECTION 143(1) AND PENDING DISPOSAL O F THE SAME BY THE ASSESSING OFFICER ALSO FILED APPEALS BEFORE THE LD . CIT(APPEALS). AS NOTICED BY THE LD. CIT(APPEALS) FROM THE RELEVANT P ROVISIONS OF SECTION 143(1)(A) AND 246A(1)(A) APPEAL AGAINST AN INTIMAT ION ISSUED UNDER SECTION 143(1) COULD BE FILED BY THE ASSESSEE ONLY WHERE HE OBJECTS TO ANY ADJUSTMENT MADE BY THE ASSESSING OFFICER WHILE PROC ESSING THE RETURN OF INCOME. SINCE IN THE CASE OF THE ASSESESE NO ADJUS TMENTS WHATSOEVER WERE MADE BY THE ASSESSING OFFICER WHILE PROCESSING THE RETURNS OF INCOME FILED BY THE ASSESSEE FOR BOTH THE YEARS UND ER CONSIDERATION AND THE INCOME AS DECLARED BY THE ASSESSEE IN THE SAID RETURNS WAS ACCEPTED BY HIM IN THE INTIMATIONS ISSUED UNDER SECTION 143( 1) THE LD. CIT(APPEALS) HELD THAT THE APPEALS FILED BY THE ASS ESSEE AGAINST THE I.T.A. NOS. 923 & 924/KOL./2015 ASSESSMENT YEARS: 2008-2009 & 2009-2010 PAGE 3 OF 4 INTIMATIONS ISSUED BY THE ASSESSING OFFICER UNDER S ECTION 143(1) FOR BOTH THE YEARS UNDER CONSIDERATION WERE NOT MAINTAINABLE . HE ACCORDINGLY DISMISSED THE SAID APPEALS. AGGRIEVED BY THE ORDERS OF THE LD. CIT(APPEALS) THE ASSESSEE HAS PREFERRED THESE APPE ALS BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. I HAVE ALSO CAREFULLY READ THE RELEVANT PROVISIONS OF SECTION 143(1)(A) AND 246(1) (A) WHICH MAKE IT ABUNDANTLY CLEAR THAT THE APPEAL AGAINST THE INTIMA TION UNDER SECTION 143(1) CAN BE FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) ONLY WHERE HE OBJECTS TO ANY ADJUSTMENT MADE BY THE ASSE SSING OFFICER WHILE PROCESSING HIS RETURN OF INCOME. IN THE PRESENT CAS E NO ADJUSTMENT WHATSOEVER WAS MADE BY THE ASSESSING OFFICER WHILE PROCESSING THE RETURNS OF INCOME FILED BY THE ASSESSEE FOR BOTH TH E YEARS UNDER CONSIDERATION UNDER SECTION 143(1) AND SINCE THE IN COME AS DECLARED BY THE ASSESSEE IN THE SAID RETURNS WAS ACCEPTED BY HI M IN THE INTIMATIONS ISSUED UNDER SECTION 143(1) I FULLY CONCUR WITH TH E VIEW TAKEN BY THE LD. CIT(APPEALS) IN HIS IMPUGNED ORDERS THAT THE APPEAL S FILED BY THE ASSESSEE AGAINST THE INTIMATIONS ISSUED BY THE ASSE SSING OFFICER UNDER SECTION 143(1) FOR BOTH THE YEARS UNDER CONSIDERAT ION BEFORE HIM WERE NOT MAINTAINABLE. AT THE TIME OF HEARING BEFORE ME EVEN THE LD. COUNSEL FOR THE ASSESSEE HAS NOT BEEN ABLE TO RAISE ANY MAT ERIAL CONTENTION TO DISPUTE THIS POSITION. HE HOWEVER HAS SUBMITTED T HAT THE APPLICATIONS FILED BY THE ASSESSEE UNDER SECTION 154 FOR RECTIFI CATION OF INTIMATIONS ISSUED BY THE ASSESSING OFFICER UNDER SECTION 143(1 ) FOR BOTH THE YEARS UNDER CONSIDERATION ARE STILL PENDING AND URGED THA T THE ASSESSING OFFICER MAY BE DIRECTED TO DISPOSE THE SAME. IN THIS REGARD IT IS OBSERVED THAT THE LD. CIT(APPEALS) IN HIS IMPUGNED ORDER PASSED F OR A.Y. 2009-10 HAS ALREADY DIRECTED THE ASSESSING OFFICER TO CONSIDER AND DISPOSE OF THE APPLICATION FILED BY THE ASSESSEE FOR RECTIFICATION UNDER SECTION 154. SINCE THE ASSESSING OFFICER HAS NOT COMPLIED WITH THE SAI D DIRECTION AS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE I ONCE AGA IN DIRECT THE ASSESSING I.T.A. NOS. 923 & 924/KOL./2015 ASSESSMENT YEARS: 2008-2009 & 2009-2010 PAGE 4 OF 4 OFFICER TO CONSIDER AND DISPOSE OF THE APPLICATIONS OF THE ASSESSEE FOR RECTIFICATION UNDER SECTION 154 EXPEDITIOUSLY. 5. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 28 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA THE 28 TH DAY OF SEPTEMBER 2016 COPIES TO : (1) SHRI SOURENDRA NATH PAL FLAT NO. G/3 ASWINI NEELACHAL ABASAN 98 RAJDANGA GOLD PARK KOLKATA-700 107 (2) ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-52 KOLKATA NOW ITO WARD NO. 25(3) KOLKATA AAYAKAR BAVAN DAKSHIN 2 GARIAHAT ROAD (SOUTH) KOLKATA-700 068 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXXIII KOLKATA; (4) COMMISSIONER OF INCOME TAX- (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES KOLKATA LAHA/SR. P.S.