ITO, Ward - 31(4), Kolkata, Kolkata V. Vijay Kumar Saha, Kolkata

ITA 2025/KOL/2010

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78426 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1998-1999
• Appeal Filed On: 10-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L SARDAR
• Assessee Lawyers: MANISH TIWARI F
• Section: 148

Judgement Text

I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 1 OF 7 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER), AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO. 2025/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(4), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- VIJAY KUMAR SAHA,.................................. ......................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 [PAN : BIJPS 6199 A] & I.T.A. NO. 2026/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(4), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- VIJAY KUMAR SAHA,.................................. ......................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 & I.T.A. NO. 2027/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(3), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- SHRI JYOTI KUMAR SAHA,............................. ...........................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 2 OF 7 KOLKATA-700 001 [PAN : AMAPS 3270 N] & I.T.A. NO. 2028/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(3), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- SHRI JYOTI KUMAR SAHA,............................. ...........................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 & I.T.A. NO. 2029/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(3), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- SMT. MALTI SAHA,................................... .....................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 [PAN : AKTPS 6729 H] & I.T.A. NO. 2030/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(3), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- SMT. MALTI SAHA,................................... .....................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 & I.T.A. NO. 2031/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 3 OF 7 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(3), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- SHRI MAJOJ KUMAR SAHA,............................. ...........................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 [PAN : AVJPS 3906 P] & I.T.A. NO. 2032/KOL./ 2010 ASSESSMENT YEAR : 1998-1999 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-31(3), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 -VS.- SHRI MAJOJ KUMAR SAHA,............................. ...........................RESPONDENT C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 APPEARANCES BY: SHRI M.L. SARDAR, JCIT, SR. D.R., FOR THE DEPARTMEN T SHRI MANISH TIWARI, F.C.A., FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JULY 15, 2014 DATE OF PRONOUNCING THE ORDER : JULY 17, 2014 O R D E R PER GEORGE MATHAN: ITA 2025/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 160/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 06.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SHRI VIJAY K UMAR SAHA. ITA 2026/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 159/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 08.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SHRI VIJAY K UMAR SAHA. I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 4 OF 7 ITA 2027/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 156/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 06.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SHRI JYOTI K UMAR SAHA. ITA 2028/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 157/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 08.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SHRI JYOTI K UMAR SAHA. ITA 2029/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 154/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 06.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SMT. MALATI SAHA. ITA 2030/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 155/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 08.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SMT. MALATI SAHA. ITA 2031/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 153/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 06.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SHRI MANOJ K UMAR SAHA. ITA 2032/KOL./2010 IS AN APPEAL FILED BY THE REVENU E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-X IX, KOLKATA IN APPEAL NO. 152/CIT(A)-XIX/ITO, WARD-31(4)/KOL/09-10 DATED 08.09.2010 FOR THE ASSESSMENT YEAR 1998-99 IN THE CASE OF SHRI MANOJ K UMAR SAHA. 2. SHRI M.L. SARDAR, LD. JCIT, SR. D.R., REPRESENTE D ON BEHALF OF THE REVENUE AND SHRI MANISH TIWARI, F.C.A., REPRESENTED ON BEHALF OF THE ASSESSEE. 3. ON MERITS , IN ITA NOS. 2025, 2027, 2029 AND 2031/KOL/2010, I N ALL THESE APPEALS IT WAS SUBMITTED BY THE LD. SR. D.R. THAT THE ASSESSEES HAD DISCLOSED INCOME UNDER THE VDIS, 1997. HOWEVER, THE ASSESSEES HAD NOT I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 5 OF 7 PAID THE DUE TAXES IN RESPECT OF THE VDIS DECLARATI ON, 1997. CONSEQUENTLY NOTICES UNDER SECTION 148 OF THE ACT HAD BEEN ISSUE D FOR THE ASSESSMENT YEAR 1998-99 AND THE ASSESSMENTS HAD BEEN COMPLETED TREATING THE AMOUNT DISCLOSED UNDER THE VDIS, 1997 AS UNDISCLOSE D INCOME OF THE ASSESSEES. IT WAS THE SUBMISSION THAT ON APPEALS, L D. CIT(APPEALS) HAD DELETED THE ADDITIONS MADE BY HOLDING THAT THE INCO MES DECLARED UNDER THE VDIS DID NOT RELATE TO THE ASSESSMENT YEAR 1998 -99. IT WAS THE SUBMISSION THAT THE ORDERS OF THE LD. CIT(APPEALS) ARE LIABLE TO BE REVERSED. 4. IN REPLY, LD. A.R. SUBMITTED THAT IT IS TRUE THA T THE ASSESSEES HAD DISCLOSED INCOME UNDER THE VDIS, 1997 AND THE TAXES ARE NOT BEING PAID. HOWEVER, IN THE VDIS DECLARATION IT WAS CLEARLY MEN TIONED THE INCOMES RELATED TO THE ASSESSMENT YEARS 1995-96 AND 1997-98 . IT WAS THE SUBMISSION THAT THE LD. CIT(APPEALS) HAD RIGHTLY DE LETED THE ADDITIONS MADE AS NO INCOME WAS RELATING TO THE ASSESSMENT YE AR 1998-99. IT WAS THE FURTHER SUBMISSION THAT ON AN IDENTICAL ISSUE, COORDINATE BENCH OF THIS TRIBUNAL IN THE CASES OF SHAKTI KHAITAN, RAJES H PRASAD KHAITAN AND SIDDHESH KHAITAN IN ITA NOS. 1557, 1558 & 1559/KOL. OF 2007 VIDE AN ORDER DATED 31.12.2007 HAD HELD THAT WHEN THERE WAS NO INCOME RELEVANT TO THE ASSESSMENT YEAR 1998-99 DECLARED UNDER THE V DIS, THE INCOME OF THE EARLIER YEARS CANNOT BE BROUGHT TO TAX FOR THE ASSESSMENT YEAR 1998- 99. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PERU SAL OF THE ORDER OF THE LD. CIT(APPEALS) CLEARLY SHOWS THE NATURE OF TH E VDIS DECLARATION AS ALSO THE ASSESSMENT YEAR TO WHICH THE DECLARATION M ADE UNDER THE VDIS RELATES. THERE IS NO DECLARATION IN THE VDIS IN THE CASE OF ANY OF THE ASSESSEES BEFORE US, WHEREIN ANY INCOME DISCLOSED U NDER THE VDIS PERTAINS TO THE ASSESSMENT YEAR 1998-99. CONSEQUENT LY WE ARE OF THE VIEW THAT THE LD. CIT(APPEALS) HAS RIGHTLY DELETED THE ADDITIONS MADE ON THE BASIS OF THE VDIS DECLARATION, 1997 FOR THE ASS ESSMENT YEAR 1998-99 AND WE UPHOLD THE SAME. I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 6 OF 7 6. IN THE RESULT, THE APPEALS FILED BY THE REVENUE STAND DISMISSED. 7. PENALTY IN RESPECT OF ITA NOS. 2026, 2028, 2030 & 2032/KOL/2010 THESE ARE APPEALS FILED BY THE REVENUE AGAINST THE CANCELLATION OF THE PENALTY UNDER SECTION 271(1)(C) WHICH FALLS IN THE CASE OF FOUR ASSESSEES. 8. AS WE HAVE ALREADY UPHELD THE ORDER OF LD. CIT(A PPEALS) IN RESPECT OF THE DELETION OF ADDITIONS, THEREFORE, THE PENALT Y LEVIED BY A.O. HAS NO LEG TO STAND AND LEVY OF PENALTY NO MORE SURVIVES. CONSEQUENTLY THE CANCELLATION OF PENALTY BY THE LD. CIT(APPEALS) STA NDS UPHELD. 9. IN THE RESULT, THESE APPEALS OF THE REVENUE STAN D DISMISSED. 10. IN THE RESULT, ALL THE APPEALS FILED BY THE REV ENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2014. SD/- SD/- SHAMIM YAHYA GEORGE MATHAN (ACCOUNTANT MEMBER) (JU DICIAL MEMBER) KOLKATA, THE 17 TH DAY OF JULY, 2014 COPIES TO : (1) INCOME TAX OFFICER, WARD-31(4), KOLKATA, 10B, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 (2) VIJAY KUMAR SAHA, C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 (3) SHRI JYOTI KUMAR SAHA, C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 I.T.A. NOS. 2025 TO 2032/KOL./2010 ASSESSMENT YEAR: 1998-1999 PAGE 7 OF 7 (4) SMT. MALTI SAHA, C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 (5) SHRI MAJOJ KUMAR SAHA, C/O. VINOD KUMAR GOYAL, V. GOYAL & ASSOCIATES, A BLOCK, 1 ST FLOOR, MERCANTILE BUILDING, 9, LALBAZAR STREET, KOLKATA-700 001 (6) COMMISSIONER OF INCOME-TAX (APPEALS) (7) COMMISSIONER OF INCOME TAX (8) THE DEPARTMENTAL REPRESENTATIVE (9) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.