Kashi Nath Dutt, Kolkata V. ITO, Ward - 1(3), Burdwan, Burdwan

ITA 1289/KOL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75000 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 30-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA PRASAD SRDR
• Assessee Lawyers: GAURI PRASAD SEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI, ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA NO. 1289 / KOL / 2011 ASSESSMENT YEAR :2005-06 KASHI NATH DUTT 14/2, OLD CHINA BAZAR STREET, BIKRAMCHAND MARKET, 3 RD FLOOR, KOLKATA 700 001 [ PAN NO.ADJPD 4329D ] V/S . INCOME TAX OFFICER, WARD-1(3), BURDWAN /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI GAURI PRASAD SEN, AR /BY RESPONDENT SHRI RAJENDRA PRASAD, SR-DR /DATE OF HEARING 05-02-2014 /DATE OF PRONOUNCEMENT 07-02-2014 / // / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(APPEALS) , ASANSOL IN APPEAL NO.117/C.I.T.(A)/A SL/W-1(3)/ERST.BWN/09-10 DATED 11-08-2011 FOR THE ASSESSMENT YEAR 2005-06, S HRI GAURI PARSAD SEN, ADVOCATE, REPRESENTED ON BEHALF OF ASSESSEE AND SHR I RAJENDRA PRASAD, SR- DR REPRESENTED ON BEHALF OF REVENUE. 2. IN ASSESSEES APPEAL, ASSESSEE HAS CHALLENGED TH E ACTION OF THE CIT(A) AND THE ASSESSING OFFICER IN NOT GRANTING ASSESSEE THE REASONS RECORDED FOR ITA NO.1289/KOL/2011 A.Y. 2005-06 KASHI NATH DUTT V. ITO WD-1(3)BWN PAGE 2 THE PURPOSE OF REOPENING IN LINE WITH THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF G.K.N. DRIVESHAFTS (INDIA) LTD. V. ITO (2003) 259 ITR 19 (SC). 3. IN REPLY, LD. SR-DR SUBMITTED THAT THE ISSUES IN APPEAL COULD BE RESTORED TO THE FILE OF ASSESSING OFFICER FOR RE-AD JUDICATION AFTER FOLLOWING THE PRINCIPLES AS LAID DOWN BY THE HONBLE SUPREME COUR T IN THE CASE OF G.K.N.DRIVESHAFTS (INDIA) LTD. REFERRED TO (SUPRA). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSION. ADMITTE DLY, THE REASON OF REOPENING HAS NOT BEEN PROVIDED TO THE ASSESSEE AND CONSEQUENTLY THERE IS A VIOLATION OF THE PRINCIPLES LAID DOWN BY THE HONBL E SUPREME COURT IN THE CASE OF G.K.N.DRIVESHAFTS (INDIA) LTD. REFERRED TO (SUPRA). THIS VIOLATION ADMITTEDLY MAKES THE ASSESSMENT ORDER IRREGULAR THOUGH NOT NUL L AND VOID. BEING A CURABLE IRREGULARITY, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF ASSESSING OFFICER FOR RE-ADJUDICATION AFTER FOLLOWI NG THE PRINCIPLES LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF G.K.N.DRIVESHAFTS (INDIA) LTD. REFERRED TO (SUPRA). 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/02/2014 SD/- SD/- (ABRAHAM.P.GEORGE) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP !- 07/02/2014 , , , , -, -, -, -, / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT KASHI NATH DUTT 14/2, OLD CHINA BAZAR STREET, BIKRAMCHAND MARKET, 3 RD FLOOR, KOLKATA 700 001 2. / RESPONDENT INCOME TAX OFFICER, WARD-1(3), BURDWAN 3. 2 / CONCERNED CIT ITA NO.1289/KOL/2011 A.Y. 2005-06 KASHI NATH DUTT V. ITO WD-1(3)BWN PAGE 3 4. 2- / CIT (A) 5. , , , / DR, ITAT, KOLKATA 6. 9 / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,