DCIT, CIR-36, Kolkata V. Sri Satya Prakash Sharma, Kolkata

ITA 1892/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3689 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 12-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 10

Judgement Text

ITA Nos. 1891, 1892 & 1893/KOL/2019 Assessment Years: 2009-2010, 2010-2011 & 2011-2012 Shri Satya Prakash Sharma 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 1891, 1892 & 1893/KOL/2019 Assessment Years: 2009-10, 2010-11 & 2011-12 Deputy Commissioner of Income Tax,...............................................Appellant Circle-36, Kolkata, Room No. 806, 8 th Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 -Vs.- Shri Satya Prakash Sharma,............................................................Respondent Room No. 9, 5 th Floor, 20B, Abdul Hamid Sarani, Kolkata-700001 [PAN: ALSPS5479C] Appearances by: Smt. Ranu Biswas, Addl. CIT (DR), appeared on behalf of the Revenue Shri Siddarth Agarwal, Advocate, appeared on behalf of the assessee Date of concluding the hearing : August 24, 2022 Date of pronouncing the order: August 24, 2022 O R D E R Per Bench:- T h e p r e s e n t t h r e e a p p e a l s a r e d i r e c t e d a t t h e i n s t an c e o f R e v e n u e a g a i n s t t h e s e p a r a t e o r d e r s o f l d . C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) - 1 0 , K o l k a t a d a t e d 3 1 . 0 5 . 2 0 1 9 p a s s e d f o r t h e a s s e s s me n t y e a r s 2 0 0 9 - 1 0 , 2 0 1 0 - 1 1 & 2 0 1 1 - 1 2 . 2 . T h e l d . C o u n s e l f o r t h e a s s e s s e e a t t h e v e r y o u ts e t s u b m i t t e d t h a t a s s e s s m e n t o r d e r s w e r e p a s s e d i n t h e s e a s s e s s m e n t ye a r s u n d e r s e c t i o n ITA Nos. 1891, 1892 & 1893/KOL/2019 Assessment Years: 2009-2010, 2010-2011 & 2011-2012 Shri Satya Prakash Sharma 2 2 6 3 / 1 4 7 / 1 4 3 ( 3 ) o f t h e I n c o m e T a x A c t . I n o t h e r w o r ds , h e s u b m i t t e d t h a t a s s e s s m e n t s w e r e f r a m e d i n p u r s u a n c e o f 2 6 3 o r d e r pa s s e d o n 3 1 . 0 3 . 2 0 1 8 i n a l l t h e s e a p p e a l s . T h e a s s e s s e e h a s ch a l l e n g e d t h e o r d e r p a s s e d b y t h e l d . C o m m i s s i o n e r u n d e r s e c t i o n 2 6 3 i n I T A N o s . 2 5 7 4 t o 2 5 7 6 / K O L / 2 0 1 8 . 3 . T h e a p p e a l s o f t h e a s s e s s e e a g a i n s t t h e o r d e r d at e d 3 1 . 0 3 . 2 0 1 8 p a s s e d b y t h e l d . C I T i n t h e s e a s s e s s m e n t y e a r s w e re a l l o w e d b y t h e T r i b u n a l o n 2 2 n d N o v e m b e r , 2 0 1 9 . T h e T r i b u n a l h a s q u a s h e d t h e o r d e r o f t h e l d . C o m m i s s i o n e r p a s s e d u n d e r s e c t i o n 2 6 3 . 4 . T h u s a c c o r d i n g t o t h e l d . C o u n s e l f o r t h e a s s e s se e , n o f r e s h a s s e s s m e n t o r d e r s c o u l d b e p a s s e d u n d e r t h e d i r e c t io n s o f l d . C o m m i s s i o n e r ’ s o r d e r d a t e d 3 1 . 0 3 . 2 0 1 8 p a s s e d u n d e r s e c t i o n 2 6 3 o f t h e I n c o m e T a x A c t . T h e l d . D . R . , o n t h e o t h e r h a n d , w as u n a b l e t o c o n t r o v e r t t h i s c o n t e n t i o n o f t h e l d . C o u n s e l f o r t h e a s s e s s e e. 5 . W e h a v e d u l y c o n s i d e r e d t h e r i v a l c o n t e n t i o n s a nd g o n e t h r o u g h t h e r e c o r d c a r e f u l l y . L d . C o u n s e l f o r t h e a s s e s s e e h a s p l a c e d o n r e c o r d t h e c o p y o f t h e T r i b u n a l ’ s o r d e r p a s s e d i n I T A N o s . 2 5 7 4 t o 2 5 7 6 / K O L / 2 0 1 8 . O n d u e c o n s i d e r a t i o n o f t h e r e c o r d , w e f i n d t h a t j u r i s d i c t i o n i n t h e l d . A s s e s s i n g O f f i c e r w a s i n f u se d b y t h e d i r e c t i o n s i s s u e d b y t h e l d . C o m m i s s i o n e r v i d e o r d e r d a t e d 3 1 .0 3 . 2 0 1 8 . T h e m o m e n t t h i s o r d e r i s q u a s h e d , t h e r e f o r e , a l l d i r e c t i o n s w ou l d e x t i n g u i s h a n d t h e l d . A s s e s s i n g O f f i c e r w i l l n o t h a v e a n y j u r i s d i c t i on t o p a s s t h e o r d e r s i n p u r s u a n c e o f t h e d i r e c t i o n u n d e r s e c t i o n 2 6 3 . I n o th e r w o r d s , t h e m o m e n t o r d e r p a s s e d u n d e r s e c t i o n 2 6 3 d a t e d 3 1 . 0 3 . 2 0 1 8 i s v a c a t e d t h e l d . A s s e s s i n g O f f i c e r c o n s e q u e n t l y w o u l d b e d e n u d e d f r om h i s p o w e r s t o g i v e e f f e c t t o t h i s o r d e r a n d , t h e r e f o r e , t h e a s s e s s m e n t o r d e r s a r e n o t s u s t a i n a b l e i n t h e e y e s o f l a w . I f a s s e s s m e n t o r d e rs a r e n o t s u s t a i n a b l e , t h e r e c a n n o t b e a n y s u b s e q u e n t p r o c e e d i n g a t a p p e l la t e s t a g e . F o r t h i s ITA Nos. 1891, 1892 & 1893/KOL/2019 Assessment Years: 2009-2010, 2010-2011 & 2011-2012 Shri Satya Prakash Sharma 3 s o l e r e a s o n , w e d o n o t f i n d a n y m e r i t i n t h e s e a p p ea l s o f t h e R e v e n u e . T h e s e a r e d i s m i s s e d . 6. In the result, all the appeals of the Revenue are dismissed. O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n A u g u s t 2 4 , 2 02 2 . Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 24 th day of August, 2022 Copies to : (1) Deputy Commissioner of Income Tax, Circle-36, Kolkata, Room No. 806, 8 th Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (2) Shri Satya Prakash Sharma, Room No. 9, 5 th Floor, 20B, Abdul Hamid Sarani, Kolkata-700001 (3) Commissioner of Income Tax (Appeals)-10, Kolkata (4) CIT- , Kolkata (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.