ITO, Ward - 28(4), Kolkata, Kolkata V. Shri Sharad Singh, Kolkata

ITA 1031/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2451 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2010
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 19-05-2010
• Court: TRIBUNAL
• Department Lawyers: P C NAYAK
• Assessee Lawyers: P R KOTHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : KOLKATA [BEFORE HONBLE SMT. DIVA SINGH, JM & SHRI C.D.RA O, AM] I.T. A. NO. 1031/KOL/2010 ASSESSMENT YEAR 2005-06 I.T.O., WARD-28(4) -VS- SHRI SHARAD SINGH, KOLKATA KOLKATA PAN : AQGPS 9999 A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.C.NAYAK RESPONDENT BY : SHRI P.R.KOTHARI O R D E R PER SMT. DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A)-XXIV KOLKATA DATED 24.12.2010 PERTAINING TO A.YR.2005-06 . 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS :- 1. THE LD.CIT(A)-XIX, KOLKATA HAS ERRED IN GRANTIN G RELIEF TO THE INSTANT CASE BY REFERRING LD.ITAT ORDER IN ANOTHER CASE, I.E. PR EMA SINGH VIDE ITA NO.1236/KOL/2009 DATED 28.09.2009. IN THAT CASE THE LD. CIT(A) HAS CONFIRMED THE THEN AOS ORDER AFTER CONSIDERATION OF THE REMA ND REPORT AND AS WELL AS THE DEPARTMENTAL VALUERS REPORT. THE ITAT HAS GRANTED THE RELIEF BY CONSIDERING THE DEPARTMENTAL VALUERS REPORT ALONG WITH THREE O THER REGISTERED VALUERS REPORT. SINCE IN THAT CASE AMOUNT OF REVENUE INVOLV ED WAS ONLY RS.57,053/- THE DEPARTMENT DID NOT PREFER APPEAL BEFORE HIGH COURT. IT MAY BE NOTED HERE THAT PRINCIPAL OF RESJUDICATA DOES NOT IN CASE OF INCOME TAX PROCEEDINGS. IN THE INSTANT CASE, LD.CIT(A)-XIV, KOL ERRED IN ALLOWING RELIEF BY PREFERRING THE EARLIER ABOVE MENTIONED CASE WITHOUT GOING THROUGH THE RECORD AND DEPARTMENTAL VALUERS SUBMISSION. 3. AT THE OUTSET IT WAS SUBMITTED BY THE LD. AR TH AT THE POINT AT ISSUE IS FULLY COVERED IN FAVOUR OF THE ASSESSEE BY VIRTUE OF THE ORDERS OF THE TRIBUNAL IN THE CASE OF THE CO-OWNER IN REGARD TO THE SAME PROPERTY NAMELY 36, TOLLYGUNJE CIRCULAR ROAD, KOLKATA-700053 FOR THE SAME A.YR. 2005-06 AND THE C IT(A) HAS FOLLOWED THE ORDER OF THE TRIBUNAL IN THE CASE OF CO-OWNER. IN SUPPORT OF THIS ASSERTION ATTENTION WAS INVITED TO THE IMPUGNED ORDER WHEREIN REFERENCE IN DETAIL H AS BEEN MADE TO THE ORDER OF THE TRIBUNAL DATED 18.09.2009 IN ITA NO.1236/KOL/2009 I N THE CASE OF PREMA SINGH VS- ITO. THE SAID ORDER IT WAS REITERATED HAS BEEN FOLL OWED BY THE CIT(A). IT WAS ALSO 2 SUBMITTED THAT SUBSEQUENTLY IN THE CASE OF THE OTHE R CO-OWNER OF THE SAME PROPERTY NAMELY SHRI SHEOBODH SINGH AND SHRI ASOH KUMAR SING H. THE DEPARTMENT HAD COME IN APPEAL BEFORE THE TRIBUNAL ON THE SAME ISSUE AND VIDE ITA NO.413/KOL/2010 AND 753/KOL/2010 RESPECTIVELY VIDE ITS ORDER DATED 07.0 4.2010 AND 28.05.2010 RESPECTIVELY DISMISSED THE DEPARTMENTAL APPEALS FOLLOWING THE VI EW TAKEN BY THE CO-ORDINATE BENCH IN THE CASE OF PREMA SINGH. THESE FACTS WERE NOT DISPUTED BY THE LD. DR WHO RELIED UPON THE ASSESSMENT ORDER. NO INFIRMITY IN T HE FINDING OF THE TRIBUNAL IN THE CASE OF PREMA SINGH WHICH IS A LEADING ORDER WAS PO INTED OUT. NO CHANGE IN THE FACTS AND CIRCUMSTANCES WAS BROUGHT TO THE NOTICE OF THE BENCH. NOR ANY LEGAL INFIRMITY IN THE SAID ORDER WAS POINTED OUT. 4. IN VIEW OF THE AFORE MENTIONED PECULIAR FACTS AN D CIRCUMSTANCES AND ON A CAREFUL CONSIDERATION OF THE ORDERS OF THE TRIBUNAL WITH REGARD TO THE VERY SAME PROPERTY RESPECTFULLY FOLLOWING THE ORDERS OF THE C O-ORDINATE BENCH WE DO NOT FIND ANY INFIRMITY IN THE IMPUGNED ORDER WHICH HAS RELIED UP ON THE LEADING ORDER OF SHRI PREMA SINGH. ACCORDINGLY GROUND OF THE DEPARTMENT IS DISM ISSED. 5. IN THE RESULT THE APPEAL OF THE DEPARTMENT IS DI SMISSED AS PER THE PRONOUNCEMENT MADE IN THE PRESENCE OF THE PARTIES ON THE DATE OF HEARING ITSELF I.E. 08.07.2010. SD/- SD/- (C.D.RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED : 08.07.2010. COPY OF THE ORDER IS FORWARDED TO :- 1) SHRI SHARAD SINGH, 27, TOLLYGUNJE CIRCULAR ROAD, KO LKATA-700053. 2) I.T.O., WARD-28(4), KOLKATA 3) CIT (A)-XIV, KOLKATA (4) CIT - KOLKA TA. 5) D. R., I.T.A.T., KOLKATA. (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, (RG) I.T.A.T., KOLKATA.