Dr. Sheila Rohatgi, Kolkata V. ITO, Ward - 22(1), Kolkata, Kolkata

ITA 1409/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5712 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 29-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VEN KATERAMANI CITSRDR
• Assessee Lawyers: MANOJ DUTTA
• Section: 14A; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1409/KOL/2018 ASSESSMENT YEAR:2008-09 DR. SHEILA ROHATGI 12, BLOCK, 4, GEETASHREE, NEW ALIPORE, KOLKATA-53 [ PAN NO.ACZPR 9919 G ] / V/S . INCOME TAX OFFICER, WARD-22(1), 54/1, RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA-16 /APPELLANT .. /RESPONDENT / /BY APPELLANT SHRI MANOJ DUTTA, C.A /BY RESPONDENT SHRI S. VEN KATERAMANI ADDL. CIT-SR-DR /DATE OF HEARING 22-01-2019 /DATE OF PRONOUNCEMENT 31-01-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 20083-0 9, ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, KOLKATAS O RDER DATED 03.05.2018 PASSED IN CASE NO. CIT(A), KOLKATA-6/10129/16-17 INVOLVING P ROCEEDINGS U/S. 154 R.W.S. 251 R.W.S. 143(3)R.W.S. 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE RAISED IN THE INSTANT APPEAL PLEADS THAT THE ASSESSING OFFICER AS WELL AS CIT(A) HAVE ERRED IN LAW AND ON FACTS IN NOT APPRECIATING ITS RECTIFICATION FILED U/S.154 OF THE ACT. THERE IS NO DISPUTE THAT THE ASSESSING OFFICER HAD FRAMED THE A SSESSMENT / RE-ASSESSMENT IN ISSUE ON 31.12.2010 MAKING VARIOUS DISALLOWANCE(S) / ADDI TION(S). THE ASSESSEE PREFERRED APPEAL. THE CIT(A) GRANTED RELIEF ON STCG AND SEC. 14A DISALLOWANCE ISSUES. THE ASSESSING OFFICER PASSED CONSEQUENTIAL ORDER ON 26. 02.2015. THE ASSESSEE SOUGHT RECTIFICATION THEREOF IN HER PETITION DATED 04.03.2 016 THAT THERE WAS NO REFERENCE TO HER ITA NO.1409/KOL/2018 A.Y. 2008-09 DR. SHEILA ROHATGI VS. ITO WD-22(1),KO L. PAGE 2 ARREAR PAYMENT OF 4,38,141/- (REGULAR) AND 25,000/- U/S 271A TOTALING TO 4,63,141/- MADE ON 30.08.2013. THE ASSESSING OFFICER APPEARS T O HAVE PASSED ORDER ON THE SAID RECTIFICATION DATED 02.06.2016 IN ASSESSEES ABSENC E. THE TAXPAYER PREFERRED APPEAL. THE CIT(A) SOUGHT A REMAND REPORT. I FIND IN PARA-4 .2 OF THE CIT(A)S ORDER THAT THE ASSESSING OFFICER REMAND REPORT HAD ADMITTED THAT A SSESSEE HAD NOT BEEN GIVEN CREDIT OF HER ARREAR PAYMENT INADVERTENTLY. THE CIT(A) HO LDS THE SAID MISTAKE TO BE A MERE COMPUTATION ERROR WHICH LEAVES THE ASSESSEE AGGRIEV ED. 3. I HAVE GIVEN MY THOUGHTFUL CONSIDERATION TO RIVA L CONTENTIONS. IT TRANSPIRES FROM NARRATION OF THE ABOVE BACKDROP OF FACTS THAT THE A SSESSING OFFICER HAD NOT AFFORDED OPPORTUNITY OF HEARING TO ASSESSEE WHILST DECIDING HER RECTIFICATION DATED 04.03.2016 SEEKING CREDIT OF ARREAR DEMAND ALREADY PAID (SUPRA ). THE REVENUE FAILS TO DISPUTE THIS CRUCIAL FACTS DURING THE COURSE OF HEARING I THEREF ORE RESTORE THE INSTANT LIS BACK TO THE ASSESSING OFFICER FOR AFRESH ADJUDICATION AS PER LA W AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE ASSESSEE TO PRODUCE ALL NECESSARY DETAILS. 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 31/01/2019 SD/- (S.S. GO DARA) JUDICIAL ME MBER KOLKATA, *DKP/SR.PS - 31/01/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-DR. SHEILA ROCHATGI, 12,BLOCK, 4 GEETASH REE, NEW ALIPORE KOLKATA-53 2. /RESPONDENT-ITO WARD-22(1), 54/1 RAFI AHMED KIDWAI RD, 4 TH FL. KOL-16 3. # & / CONCERNED CIT 4. & - / CIT (A) 5. ' **# , # / DR, ITAT, KOLKATA 6. , / GUARD FILE. BY ORDER/ , /TRUE COPY/ / #,