Pushpa Khaitan, Howrah V. ACIT, Circle - 46, Kolkata , Kolkata

ITA 179/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5735 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Section: 143(3)

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 179 / KOL / 20 1 8 ASSESSMENT YEAR :2011-12 PUSHPA KHAITAN C/O MANOJ KHAITAN, BLOCK- C, FLAT NO. A 5 TH FLOOR, GANAPATI APARTMENT 21, KHETRA MOHAN MITRA LANE, HOWRAH-711106 [ PAN NO. AFUPK 5817 L ] V/S . ACIT, CIRCLE-46, 3,GOVT. PLACE WEST, KOLKATA-700 001 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT-DR /DATE OF HEARING 15-01-2019 /DATE OF PRONOUNCEMENT 30-01-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATAS ORDER DATED 03.01.2018, PASSED IN CASE NO.08/CIT(A)-14/WD-47(3)/2015-16, IN PROCEEDINGS U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN S HORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. THE REGISTRY HAS ALREADY SENT AN RPAD NOTICE DATED 06.02.2018. S HE IS ACCORDINGLY PROCEEDED EX PARTE . ITA NO.179/KOL/2018 A.Y. 2011-12 PUSHPA KHAITAN VS. ACIT, CIR-4 6, KOL. PAGE 2 2. THE ASSESSEES FORMER SUBSTANTIVE GROUND PLEADS THAT CIT(A) HAS ERRED IN LAW AS WELL AS ON FACTS IN CONFIRMING THE DISALL OWANCE OF SET OFF OF BROUGHT FORWARD LONG TERM CAPITAL GAINS FROM ASSESSMENT YEA R 2009-10 TO THE TUNE OF 32,131/-. THE CIT(A) HOLDS IN PAGE 3 THAT THIS ISSU E DOES NOT ARISE FROM THE ASSESSMENT ORDER. THE FACTUAL POSITION REMAINS THE SAME BEFORE US AS WELL. WE THEREFORE DECLINE THIS FORMER SUBSTANTIVE GROUND. THE ASSESSEES LATTER SUBSTANTIVE GROUND SEEKING TO DELETE U/S 234 A/234B/234C INTEREST AMOUNT TOTALING OF 6,79,156/- IS TREATED CONSEQUENTIAL IN NATURE AS PE R CIT(A)S ORDER THAT THERE IS NO SPECIFIC GRIEVANCE IN RESPECT OF THE SAME. 3. THIS ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 30/01/2019 SD/- SD/- ( %) (' %) (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 30 / 01 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-PUSHPA KHAITAN, C/O.MANOJ KHAITNAN, BLOC K-C, FLAT NO.A, 5 TH FL GANAPATI APART MENT 21, KHETRA MOHAN MITRA LANE, HOWRAH-711106 2. /RESPONDENT-ACIT, CIRCLE-46, 3, GOVT. PLACE WEST KO LKATA-001 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ / 3,