Shri Gopal Krishna Jaidka, L/h of Late Surendra Nath Jaidka, Kolkata V. A.C.I.T.,Circle-29, Kolkata

CO 35/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3365 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PROBHAS ROY J
• Keywords: Tax effect
• Section: 201; 147

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER CROSS OBJECTION NO. 35 / KOL / 201 9 (A/O ITA NO.1704/KOL/2019) ASSESSMENT YEAR :2009-10 SHRI GOPAL KRISHNA JAIDKA L/H LT. SURENDRA NATH JAIDKA, 77, S.P. MUKHERJEE ROAD, KOLKATA-26 [ PAN NO.ACWPJ 5359 D ] V/S . ACIT, CIRCLE-29, AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD, SOUTH, KOLKATA-68 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI PROBHAS ROY, JCIT-DR /DATE OF HEARING 13 -11-2019 /DATE OF PRONOUNCEMENT 15-11-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES CROSS OBJECTION ARISING OUT REVENU ES APPEAL ITA NO.1704/KOL/2019 FOR ASSESSMENT YEAR 2009-10 INVOLV ING PROCEEDINGS U/S 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARED AT ASSESSEES BEHE ST. WE THEREFORE PROCEEDED EX PARTE AGAINST THE ASSESSEE. THE CASE IS NOW TAKEN UP ADJUDICATION ON MERITS. CO NO.35/KOL/2019 A.Y. 2009-10 GOPAL KRISHNA JAIDKA VS. ACIT CIR-29, KOL PAGE 2 2. IT EMERGES AT THE OUTSET THAT REVENUE APPEAL ITA NO.1704/KOL/2019 WAS DISPOSED OF BY THIS TRIBUNAL ON 28.08.2019 IN T ERMS OF CBDTS CIRCULAR NO.17 OF 2019 DATED 08.08.2019. WE FIND THAT ASSESS EES CO 35/KOL/2019 IS ONLY SUPPORTIVE OF CIT(A)S FINDING UNDER CHALLENGE IN REVENUES APPEAL. WE HOLD THE SAME TO HAVE BEEN RENDERED INFRUCTUOUS AS WE HAVE ALREADY DISMISSED THE REVENUES APPEAL ON THE TAX EFFECT IS SUE. 3. THIS ASSESSEES CROSS OBJECTION IS DISMISSED AS RENDERED INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT 15/ 11/2019 SD/- SD/- ( %) (' %) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP (- 15 / 11 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MOLLARPUR NAISUVA AT AND PO. & P.S. MOLL ARPUR DIST. BIRBHUM-731216 2. /RESPONDENT-ITO (EX) WARD-2(1),AAYAKAR BHAWAN ANNEX E, AAYAKAR BITHI, CITY CENTRE, D URGAPUR-713216 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,