DCIT, CC-XXVII, Kolkata, Kolkata V. Radheshyam Saraf (HUF), Kolkata

ITA 212/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9187 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2011
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 28-01-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 02-02-2010
• Court: TRIBUNAL
• Department Lawyers: S K MALAKAR
• Assessee Lawyers: R SALARPURIA
• Section: 143(3)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE . .. . . .. . , , , , , SHRI D.K.TYAGI, JUDICIAL MEMBER. !' !' !' !' /AND . .. . . .. .! !! ! , # SHRI C.D.RAO, ACCOUNTANT MEMBER '$ '$ '$ '$ / ITA NOS . 212.213&214/KOL/2010 %&' !()/ ASSESSMENT YEARS : 2002-03,2005-06 & 2007-08 (+, / APPELLANT ) D.C.I.T., CENTRAL CIRCLE-XXVII, KOLKATA. - !& - - VERSUS - . (.+,/ RESPONDENT ) SHRI RADHESHYAM SARAF (HUF) (PAN:AADHR 2616 A) +, / 0 / FOR THE APPELLANT: SHRI S.K.MALAKAR .+, / 0 / FOR THE RESPONDENT: SHRI R.SALARPURIA 1 / ORDER ( (( ( . .. . . .. .! !! !) )) ), , , , # PER SHRI C.D.RAO, AM THE ABOVE THREE APPEALS ARE FILED BY THE REVENUE A GAINST THE ORDER DATED 15.10.2009 OF THE CIT(A)-CENTRAL-II, KOLKATA PERTAI NING TO ASSESSMENT YEARS 2002- 03, 2005-06 AND 2007-08 RESPECTIVELY. 2. IN ALL THE THREE APPEALS THE REVENUE HAS TAKEN THE GROUND THAT THE LD. CIT(A) HAS DELETED THE ADDITION MADE BY THE AO ON ACCOUNT OF ENHANCED ANNUAL LETTING VALUE OF PROPERTY LOCATED AT 21/1, J.M.AVENUE, KOLKATA-70 0006. IN ADDITION TO THE ABOVE FOR A.YR. 2005-2006 THE REVENUE HAS ALSO RAISED THE GRO UND IN RESPECT OF DELETION OF ENHANCED ANNUAL LETTING VALUE OF PROPERTY LOCATED A T FLAT NO.1, FAIR FIELD, MUMBAI. 2 3. AT THE TIME OF HEARING THE LD. COUNSEL APPEARING ON BEHALF OF THEA SSESSEE AT THE OUTSET SUBMITTED THAT BOTH THE ISSUES ARE SQUARELY COVERED IN ASSESSEES OWN CASE FOR A.YR. 2003-04 WHEREIN THE TRIBUNAL IN ITA NO.80/KOL /2010 HAS DISMISSED THE APPEAL OF THE REVENUE. THEREFORE, HE REQUESTED TO FOLLOW T HE SAME DECISION AS THERE IS NO DISPUTE REGARDING THE FACTS FOR ALL THE THREE A.YRS . 4. ON THE OTHER HAND, THE LD. DR THOUGH RELIED ON T HE ORDERS OF THE AO COULD NOT CONTRADICT THE SUBMISSIONS MADE BY THE ASSESSEE. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD, IT IS OBSERVED THAT THE ISSUES RAISED BY THE REVENUE HAS BEEN DEALT WITH BY THIS TRIBUNAL IN THE ORIGINAL ASSESSMENT ORDER PASS ED U/S 143(3) FOR A.YRS. 2003-04, 2004-05 AND 2005-06 IN ITA NO.266, 267 & 1957/KOL/2 008 BY ITS ORDER DATED 30.4.2010 WHEREIN THEY HAVE DISMISSED THE REVENUES APPEAL. FURTHER IN ASSESSEES OWN CASE FOR A.YR.2003-04, AGAIN THIS TRIBUNAL HAS DISMISSED THE REVENUES APPEAL ON THE SAME ISSUE EVEN AGAINST THE ORDERS PASSED U/ S 153C/143(3) OF THE IT ACT, 1961 BY OBSERVING THAT THE SAME ADDITIONS MADE IN THE AS SESSMENT ORDER PASSED U/S 143(3) AND THE INSTANT APPEAL IS ARISING OUT OF THE ORDER PASSED U/S 153C/143(3) AGAIN AND ALSO IN THE ABSENCE OF ANY CONTROVERTING MATERIAL BROUGH T ON RECORD BY THE REVENUE TO REBUT THE FINDING OF THE LD. CIT(A), WE DO NOT FIND ANY I NFIRMITY IN HIS ORDER AND THE SAME IS HEREBY UPHELD. THE APPEAL OF THE REVENUE IS, THEREF ORE, DISMISSED. 5.1. KEEPING IN VIEW OF THE FACT THAT IN ALL THE P RESENT APPEALS ALSO THE FACTS ARE SIMILAR TO THAT OF THE ONE DECIDED BY THE TRIBUNAL IN ASSESSEES OWN CASE IN A.YR. 2003-04. RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL WE DISMISS ALL THE PRESENT APPEALS OF THE REVENUE. 3 6. IN THE RESULT THE APPEALS OF THE REVENUE ARE DIS MISSED. 2 1 3 4& 25 6 ORDER PRONOUNCED IN THE COURT ON 29.03.2011. SD/- SD/- . .. . . .. . , , , , % % % % D.K.TYAGI, JUDICIAL MEMBER . .. . . .. .! !! !, ,, , # # # # , C.D.RAO, ACCOUNTANT MEMBER. ( (( (# # # #) )) ) DATE: 29.03.2011. ORDER PRONOUNCED IN THE COURT ON 29.03.2011 SD/- SD/- AM JM (CDR) (MS) 1 / .%%7 87(9- COPY OF THE ORDER FORWARDED TO: 1. SHRI RADHESHYAM SARAF (HUF), 21/1, J.M.AVENUE, KOLK ATA-700006, 2 THE DCIT, CENTRAL CIRCLE-XXVII, KOLKATA. 3. THE CIT, 4. THE CIT(A)-CENTRAL-II, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA 7 .%/ TRUE COPY, 1&4/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)