Hareram koley, Kolkata V. ITO, WD-24(2), KOLKATA, Kolkata

ITA 1843/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9397 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-09-2016
• Court: TRIBUNAL
• Keywords: Residential status; Right to appeal
• Section: 147; 2

Judgement Text

I.T.A. NO. 1843/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1843/KOL/ 2016 ASSESSMENT YEAR: 2011-2012 HARERAM KOLEY,..................................... ............................................APPELLA NT 30B, PANDITIYA ROAD, RASHBEHARI, TRIANGULAR PARK, KOLKATA-700 029 [PAN: ADXPK 9128 K] -VS.- INCOME TAX OFFICER,................................ .........................................RESPONDENT WARD-24(2), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, 5 TH FLOOR, KOLKATA-700 016 APPEARANCES BY: SHRI SUBHADIP DEY, C.A., FOR THE ASSESSEE SHRI AMITAVA BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 21, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATA DA TED 21.06.2016 AND THE GROUNDS RAISED BY THE ASSESESE THEREIN READ AS UNDER:- (1) THE LD. CIT(A)-18 ERRED IN DISMISSING THE APPEA L WITHOUT CONSIDERING THE FACT THAT THE MISTAKE IN DI SCLOSING THE INCOME EARNED OUTSIDE INDIA IN HIS INCOME TAX R ETURN WAS INADVERTENT. (2) THE APPELLANT PRAYS FOR THE DETERMINATION OF TH E TRUE TAXABLE INCOME FOR THE RELEVANT ASSESSMENT YEAR. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION S HOWING HIS RESIDENTIAL STATUS AS RESIDENT AND OFFERING TO TAX HIS ENTIRE GLOBAL INCOME THEREIN. THE SAID RETURN WAS PROCESSED BY THE ASSESSING OFFI CER UNDER SECTION 143(1) AND THE INCOME AS RETURNED BY THE ASSESSEE W AS ACCEPTED BY THE ASSESSING OFFICER VIDE HIS INTIMATION DATED 26.12.2 012 ISSUED UNDER I.T.A. NO. 1843/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 3 SECTION 143(1) OF THE ACT. THEREAFTER THE ASSESSEE REALIZED THE MISTAKE COMMITTED BY HIM IN SHOWING HIS STATUS AS RESIDENT IN THE RETURN OF INCOME INSTEAD OF NON-RESIDENT. HE ALSO REALIZED THAT THE ENTIRE GLOBAL INCOME WAS WRONGLY OFFERED TO TAX BY HIM IN THE SAI D RETURN INSTEAD OF ONLY THE INCOME EARNED IN INDIA. HE, THEREFORE, FIL ED AN APPEAL AGAINST THE INTIMATION ISSUED BY THE ASSESSING OFFICER UNDER SE CTION 143(1) BEFORE THE LD. CIT(APPEALS) SEEKING A DIRECTION FROM THE L D. CIT(APPEALS) TO THE ASSESSING OFFICER TO ISSUE NOTICE UNDER SECTION 147 AND TO DETERMINE HIS CORRECT INCOME LIABLE TO TAX IN INDIA. THE LD. CIT( APPEALS) DID NOT FIND MERIT IN THE APPEAL OF THE ASSESSEE AND DISMISSED T HE SAME FOR THE FOLLOWING REASONS GIVEN IN HIS IMPUGNED ORDER:- I HAVE CAREFULLY CONSIDERED THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE APPELLANT. ASSESSEE MADE SO MANY MISTAKES WHILE FILING THE RETURN OF INCOME. FIRST, HE FILLED UP THE INCOME TAX RETURN IN A WRONG ITR FORM. SECONDLY , RESIDENTIAL STATUS WAS NOT CORRECTLY MENTIONED. THI RDLY, INCOME EARNED OUTSIDE INDIA WAS INCLUDED IN THE RET URN OF INCOME. AO HAS ONLY PROCESSED THE RETURN AND ACCEPT ED ASSESSEE'S RETURNED INCOME. HENCE THERE IS NO CAUSE OF GRIEVANCE TO THE ASSESSEE ON ACCOUNT OF ANY ACTION OF THE A.O. UNDER THE CIRCUMSTANCES THERE IS NO REASON FOR FILING APPEAL. ASSESSEE'S REQUEST FOR DIRECTING THE AO TO ISSUE NOTICE U/S 147 IS NOT ACCEPTABLE BECAUSE MANDATE OF SECTION 147 IS NOT FOR MAKING CORRECTION IN ASSESSEE'S RETU RNS ON HIS REQUEST. BESIDES, AO HAS NOT DONE NOTHING WHICH HE WAS NOT SUPPOSED TO DO WHILE PROCESSING THE RETURN U/S 143( 1). NO RELIEF CAN BE PROVIDED TO THE ASSESSEE U/S 143(1), EVEN IF I GIVE ANY DIRECTIONS TO THE AO. UNDER THE CIRCUMSTAN CES THIS APPEAL IS NOT MAINTAINABLE AND HENCE DISMISSED. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 3. ALTHOUGH THE LD. AUTHORIZED REPRESENTATIVE OF TH E ASSESSEE AT THE TIME OF HEARING BEFORE ME HAS MOVED AN APPLICATION SEEKING ADJOURNMENT, IT IS OBSERVED THAT THERE IS NO MERIT IN THE APPEAL FILED BY THE ASSESSEE BEFORE THE ITAT. AS RIGHTLY SUBMITTED BY THE LD. D. R. IN THIS REGARD, WHEN THE INCOME DECLARED BY THE ASSESSEE IN HIS RETURN O F INCOME WAS ACCEPTED BY THE ASSESSING OFFICER VIDE AN INTIMATION ISSUED UNDER SECTION 143(3), I.T.A. NO. 1843/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 3 OF 3 HE COULD NOT BE SAID TO BE AGGRIEVED BY THE SAID AP PEAL SO AS TO GIVE HIM A RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(APPEALS) . MOREOVER, THE PRAYER MADE BY THE ASSESSEE IN THE SAID APPEAL TO THE LD. CIT(APPEALS) FOR DIRECTING THE ASSESSING OFFICER TO ISSUE NOTICE UND ER SECTION 147/148 IN ORDER TO ENABLE THE ASSESSEE TO DECLARE THE CORRECT INCOME, WAS ALSO NOT TENABLE AS THE LD. CIT(APPEALS) WAS NOT EMPOWERED T O DO SO AND THE PROVISIONS OF SECTION 147/148 EVEN OTHERWISE ARE FO R THE BENEFIT OF THE REVENUE AND NOT FOR THE BENEFIT OF THE ASSESSEE. IF THERE WAS ANY MISTAKE ON THE PART OF THE ASSESSEE IN FILING HIS RETURN OF INCOME, WHICH WAS DULY ACCEPTED BY THE ASSESSING OFFICER UNDER SECTION 143 (1), THE FILING OF APPEAL BEFORE THE LD. CIT(APPEALS) WAS NOT THE PROP ER REMEDY TO CORRECT THE SAME. I, THEREFORE, FIND NO INFIRMITY IN THE IM PUGNED ORDER OF THE LD. CIT(APPEALS) DISMISSING THE APPEAL FILED BY THE ASS ESSEE BEFORE HIM AND UPHOLDING THE SAME, I DISMISS THIS APPEAL FILED BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 COPIES TO : (1) SHRI HARERAM KOLEY, 30B, PANDITIYA ROAD, RASHBEHARI, TRIANGULAR PARK, KOLKATA-700 029 (2) INCOME TAX OFFICER, WARD-24(2), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, 5 TH FLOOR, KOLKATA-700 016 (3) COMMISSIONER OF INCOME TAX(APPEALS)-18, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.