Sri Krishnendu Chowdhury, Purba Medinipur V. ACIT, Circle - Haldia, Purba Medinipur

ITA 1663/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0648 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 17-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, HONBLE A CCOUNTANT M EMBER ] I .T.A. NO. 1663 /KOL /201 7 ASSESSMENT YEAR: 20 0 9 - 10 SHRI KRISHNENDU CHOWDHURY.. . . .. APPELLANT 119/5, BASUDEVPUR KHANJAN CHAK HALDIA PURBA MEDNIPUR 721 602 [PAN : ABYPC 8992 J ] ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - HALDIA,.. . . RESPONDENT KHANJANCHAK HALDIA PURBA MEDNIPUR 721 602 APPEARANCES BY: SHRI M. GHOSH & K.N. KUNDU, ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. MR. S.M. TAUHEED , ADDL. CIT , DR, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 17 TH , 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15 TH , 2017 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 7 , KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 26 / 0 5 /201 7 , FOR THE ASSESSMENT YEAR 20 0 9 - 10 . 2. WE FIRST TAKE UP THE JURISDICTIONAL ISSUE OF SERVICE OF NOTICE UNDER SECTION 143 (2) OF THE A CT. THE UNDISPUTED FACT IS THAT THIS NOTICE WAS ISSUED ON 28/09/2010. THE ASSESSEE CLAIMS THAT THE NOTICE HAS NOT BEEN SERVED ON HIM, ON OR BEFORE 30/09/20 10, WHICH IS THE STATUTORY DATE BEFORE WHICH THE SAID NOTICE HAS TO BE SERVED AS THE ASSESSEE HAS FILED HIS RETURN OF INCOME ON 24/03/20 09 . 3. THE REVENUE WAS DIRECTED TO PRODUCE EVIDENCE OF SERVICE OF NOTICE UNDER SECTION 143 (2) OF THE A CT ON THE ASSESS EE BEFORE THE DUE DATE I.E., 30/09/2010. THE EVIDENCE PRODUCED BEFORE ME DEMONSTRATES, THAT THIS NOTICE UNDER SECTION 143 (2) OF 2 I.T.A. NO. 1663/KOL/2017 ASSESSMENT YEAR: 2009 - 10 SHRI KRISHNENDU CHOWDHURY THE A CT , WAS IN FACT SERVED ON THE ASSESSEE ON 0 5/10/2010. THIS IS CLEAR FROM THE LETTER DATED 13/ 0 4/2017 , ADDRESSED BY THE ACI T CIRCLE - 27 (1) , HALDIA, TO THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 0 KOLKATA. THIS FACT COULD NOT BE CONTROVERTED BY THE LD. D/R. 4. THE KOLKATA B ENCH OF THE T RIBUNAL IN THE CASE OF KRISHNENDU CHOWDHURY VERSUS INCOME - TAX OFFICER REPORTED IN [2017] 55 ITR (TRIB) 52 , HAD HELD THAT SERVICE OF NOTICE UNDER SECTION 143 (2) OF THE A CT, BEFORE THE LIMITATION PERIOD SPECIFIED IN THE A CT IS MANDATORY AND IN THE ABSENCE OF THE SAME THE ASSESSMENT IS BAD IN LAW. 5. IN THE CASE OF SHRI SUKUMAR CHANDRA SAHOOVS A CIT, CIRCLE - 27,HALDIA BEING ITA NO. 2073/KOL/2016 , ORDER DATED 27/ 0 9/2017 , THE KOLKATA C BENCH OF THE T RIBUNAL HELD THAT ISSUANCE OF STATUTORY NOTICE UNDER SECTION 143 (2) OF THE A CT , BEYOND THE LIMITATION PERIOD SPECIFIED IN THE STATUTE RENDERS THE ASSESSMENT BAD IN LAW. 5.1. SECTION 143 (2) OF THE A CT , MANDATES SERVICE OF NOTICE AND NOT MERE ISSUANCE OF THE SAME, PRIOR TO THE EXPIRY OF SIX MONTHS FROM THE END OF THE FINANCIAL YEAR IN WHICH THE RETURN IS FURNISHED. 6. IN VIEW OF THE ABOVE DISCUSSION, I HOLD THAT THE ASSESSMENT IS BAD IN LAW AS THE STATUTORY REQUIREMENT OF LAW , BEING SERVICE OF NOTIC E UNDER SECTION 143 (2) OF THE A CT , HAS NOT BEEN COMPLIED WITH. 7. IN THE RESULT OF TH E APPEAL OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 15 TH DAY OF DECEMBER , 2017. SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 15 .1 2 .2017 {SC SPS} 3 I.T.A. NO. 1663/KOL/2017 ASSESSMENT YEAR: 2009 - 10 SHRI KRISHNENDU CHOWDHURY COPY OF THE ORDER FORWARDED TO: 1. SHRI KRISHNENDU CHOWDHURY 119/5, BASUDEVPUR KHANJAN CHAK HALDIA PURBA MEDNIPUR 721 602 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - HALDIA KHANJANCHAK HALDIA PURBA MEDNIPUR 721 602 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES