Kamal Basini Banik, Kolkata V. DCIT, CEN. CIR-II, KOLKATA, Karnataka

CO 43/KOL/2014

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2183 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 23-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

C.O.. NOS. 43, 13/KOL./2014, 85/KOL/2013, 54, 05/KOL/2014, 121, 98, 118, 117, 113, 160 144/KO L/2013 & 62/ KOL/2014 ASSESSMENT YEAR: 200 2-03, 04-05, 07-08, 09-10, 09-10, 08-09, 08-09, 08-09, 09-10, 09-10, 09-10, 09-10, 2010-11 PAGE 1 OF 5 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER C.O. NO. 43/KOL/2014 (IN IT(SS)A NO. 36/KOL/2014) ASSESSMENT YEAR: 2002-2003 KAMAL BASINI BANIK , AJANTA HOUSE, 169, AJC BOSE ROAD, KOLKATA-700 014 VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, 110, SHANTI PALLY, E.M. BYE PASS, AAYAKAR BHAWAN POORVA, KOLKATA-700 107 CROSS OBJECTOR APPEARANCE BY : SHRI SUJOY SEN, ADVOCATE RES PONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 13/KOL/2014 (IN ITA NO. 1736/KOL/2013) ASSESSMENT YEAR: 2004-2005 M/S. SRI SRI LOKENATH ENTERPRISE, 756, PURBA SINTHEE ROD, MADHUGARH, KOLKATA-700 030 [PAN : AAVFS 3013 L] VS. INCOME TAX OFFICER, WARD - 40(4), KOLKATA CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 85/KOL/2013 (IN ITA NO. 1572/KOL/2012) ASSESSMENT YEAR: 2007-2008 M/S. PUSPANJALI MERCHANTS PVT. LTD., KALLOL APARTMENT, TEGHORIA, JHOWTALA, GR. FLOOR, KOLKATA-59 [PAN: AAECP2312H] VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XXX, KOLKATA CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O.. NOS. 43, 13/KOL./2014, 85/KOL/2013, 54, 05/KOL/2014, 121, 98, 118, 117, 113, 160 144/KO L/2013 & 62/ KOL/2014 ASSESSMENT YEAR: 200 2-03, 04-05, 07-08, 09-10, 09-10, 08-09, 08-09, 08-09, 09-10, 09-10, 09-10, 09-10, 2010-11 PAGE 2 OF 5 C.O. NO. 54/KOL/2014 (IN ITA NO. 212/KOL/2014) ASSESSMENT YEAR: 2009-2010 NARESH CHANDRA AGARWAL , C/O. D.J. SHAH & CO., 2, ELGIN ROAD, KOLKATA-700 020 [PAN : ACTPA 5070 B] VS. A CIT,C IRCLE - 3, ASANSOL CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 05/KOL/2014 (IN ITA NO. 2808/KOL/2013) ASSESSMENT YEAR: 2009-2010 SRI KEDAR NATH AGARWAL, 405, TODI CHAMBERS, 2, LALBAZAR STREET, KOLKATA- 700 001 [PAN : ADAPA 4902 G] VS. ACIT, CC - 35, KOLKATA CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 121/KOL/2013 (IN ITA NO. 1954/KOL/2013) ASSESSMENT YEAR: 2008-2009 M/S. JOHN & CO. , UPPER CHELLIDANGA, ASANSOL-713 304 VS. ITO, WARD - 2(1), ASANSOL CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 98/KOL/2013 (IN ITA NO. 1485/KOL/2013) ASSESSMENT YEAR: 2008-2009 C.O.. NOS. 43, 13/KOL./2014, 85/KOL/2013, 54, 05/KOL/2014, 121, 98, 118, 117, 113, 160 144/KO L/2013 & 62/ KOL/2014 ASSESSMENT YEAR: 200 2-03, 04-05, 07-08, 09-10, 09-10, 08-09, 08-09, 08-09, 09-10, 09-10, 09-10, 09-10, 2010-11 PAGE 3 OF 5 CHHOTE PRASAD , SITA RAM BHAVAN, GOPAL NAGAR, P.O. KALLA CENTRAL HOSPITAL, ASANSOL, BURDWAN VS. ITO, WARD - 2( 3), ASANSOL CROSS OBJECTOR APPEARANCE BY: NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 118/KOL/2013 (IN ITA NO. 2037/KOL/2013) ASSESSMENT YEAR: 2008-2009 M/S. MA TARA TRANSPORT CO. , RADHANAGAR ROAD, P.O. BURNPUR, DIST. BURDWAN-713 301 VS. ITO, WARD - 2(2), ASANSOL CROSS OBJECTOR NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 117/KOL/2013 (IN ITA NO. 1689/KOL/2013) ASSESSMENT YEAR: 2009-2010 SRI SUKANTA BHATTACHARYA , KALYANGRAM, P.O. HINDUSTHAN CABLES-713 335 VS. ITO, WARD - 1(2), ASANSOL CROSS OBJECTOR APPEARANCE BY: NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C. O. NO. 113/KOL/2013 (IN ITA NO. 2021/KOL/2013) ASSESSMENT YEAR: 2009-2010 SUBHASI SH ACHARYYA, PROP. ACHARYYA CONSTRUCTION, SHANTI NAGAR, VIVEKANANDA ROAD-713 325 [PAN : AFHPA 7112 D] VS. ACIT, CIRCLE - 1, ASANSOL CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O.. NOS. 43, 13/KOL./2014, 85/KOL/2013, 54, 05/KOL/2014, 121, 98, 118, 117, 113, 160 144/KO L/2013 & 62/ KOL/2014 ASSESSMENT YEAR: 200 2-03, 04-05, 07-08, 09-10, 09-10, 08-09, 08-09, 08-09, 09-10, 09-10, 09-10, 09-10, 2010-11 PAGE 4 OF 5 C.O. NO. 160/KOL/2013 (IN ITA NO. 2707/KOL/2013) ASSESSMENT YEAR: 2009-2010 SHRI PRADIP KUMAR DAGA , C/O. M/S. DEEPAK INDUSTRIES LIMITED, 16, HARE STREET, KOLKATA-1 VS. ITO, WARD - 35(1), KOLKATA CROSS OBJECTOR APPEARANCE BY: NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 144/KOL/2013 (IN ITA NO. 2587/KOL/2013) ASSESSMENT YEAR: 2009-2010 SAMIRIDHI STOCKS (P) LIMITED, 2/2B, JUSTICE CHANDA MADHAB ROAD,KOLKATA-20 VS. DCIT, CC - XI, KOLKATA CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. C.O. NO. 62/KOL/2014 (IN ITA NO. 586/KOL/2014) ASSESSMENT YEAR: 2010-2011 M/S. R.K. MONDAL & BROTHERS , V ILL. + P.O. KAJORAGRAM, BURDWAN [PAN : AAHFR 6294 C] VS. ITO, WARD - 1(1), DURGAPUR CROSS OBJECTOR APPEARANCE BY : NONE RESPONDENT SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R. DATE OF CONCLUDING THE HEARING : FEBRUARY 23, 2016 DATE OF PRONOUNCING THE ORDER : FEBRUARY 23, 2016 C.O.. NOS. 43, 13/KOL./2014, 85/KOL/2013, 54, 05/KOL/2014, 121, 98, 118, 117, 113, 160 144/KO L/2013 & 62/ KOL/2014 ASSESSMENT YEAR: 200 2-03, 04-05, 07-08, 09-10, 09-10, 08-09, 08-09, 08-09, 09-10, 09-10, 09-10, 09-10, 2010-11 PAGE 5 OF 5 O R D E R AS PER BENCH: AS REGARDS THESE THIRTEEN CROSS OBJECTIONS FILED B Y THE THIRTEEN ASSESSEES, IT IS OBSERVED THAT THE CORRESPONDING AP PEALS FILED BY THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS.10 LAK HS HAVE ALREADY BEEN DISMISSED BY THE TRIBUNAL TREATING THE SAME AS NOT PRESSED OR WITHDRAWN IN VIEW OF THE CBDT CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015. CONSEQUENTLY THESE CROSS OBJECTIONS FILED BY THE AS SESSEES HAVE BECOME INFRUCTUOUS AND ARE LIABLE TO BE DISMISSED. WE ACCO RDINGLY DISMISS THE SAME. 2. IN THE RESULT, THE CROSS OBJECTIONS FILED BY THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD FEBRUARY, 2016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 23 RD DAY OF FEBRUARY, 2016 COPIES TO : (1) THE CROSS OBJECTORS/ASSESSEES (2) THE RESPONDENT/DEPARTMENT (3) COMMISSIONER OF INCOME-TAX (APPEALS) (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.