Md. Kamaruddin Mallick, Kolkata V. ITO, Ward - 33(3), Kolkata, Kolkata

ITA 2142/KOL/2009

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8066 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 13-04-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 21-12-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D K RAKSHIT SR DR PER
• Assessee Lawyers: N M BHANSALI
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI PRAMOD KUMAR, A.M. & SHRI GEORGE MATH AN, J.M. ] I.T.A. NOS.2142 & 2143/KOL/2009 ASSESSMENT YEARS : 1999-2000 & 2000-2001 MD. KAMARUDDIN MALLICK VS- I.T.O., WARD-33(3), KOLKATA 20B, MARKET STREET, KOLKATA 700 087 (PAN:AANPM 8969R) ( APPELLANT ) ( RESPONDENT ) DATE OF CONCLUDING THE HEARING : 11.10.2012 DATE OF PRONOUNCING THE ORDER : 12.10.2012 APPEARANCES : FOR THE APPELLANT : SHRI N.M.B HANSALI, ADVOCATE : FOR THE RESPONDENT : SHRI D.K.RAKSHIT, SR.(DR) O R D E R PER SHRI GEORGE MATHAN,J.M. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A)-XX, KOLKATA IN APPEAL NOS.152/CIT(A)-XX/WARD -33(3)/06-07/KOL. & 153/CIT(A)-XX/WARD-33(3)/06-07/KOL. BOTH DATED 16 TH SEPTEMBER, 2009 FOR THE ASSESSMENT YEARS 1999-2000 AND 2000-2001 RESPECTIVE LY. 2. SHRI N.M.BHANSALI REPRESENTED ON BEHALF OF THE A SSESSEE AND SHRI D.K.RAKSHIT REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD. A.R. THAT THE ASSESSMENT WAS REOPENED BY ISSUANCE OF NOTICE UNDER SECTION 14 8 FOR BOTH THE ASSESSMENT YEARS. IT WAS A SUBMISSION THAT THE COPY OF THE REA SONS RECORDED HAD NOT BEEN GRANTED TO THE ASSESSEE TILL DATE. IT WAS A SUBMISS ION THAT HE HAD NO OBJECTION IF THE ASSESSMENTS WERE SENT BACK TO THE AO FOR RE-ADJUDIC ATION, AFTER GRANTING THE ASSESSEE COPY OF THE REASONS RECORDED, AS PER THE D ECISION OF THE HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFT 179 CTR 11 (SC) . ON A QUERY TO THE LD. D.R. 2 I.T.A. NOS.2142 & 2143/KOL/2009 MD. KAMARUDDIN MALLICK ASSESSMENT YEARS: 19 99-2000 & 2000-2001 IN REGARD TO THE PROVIDING OF THE COPY OF THE REASO NS RECORDED, IT WAS SUBMITTED BY THE LD. D.R. THAT THE REASONS RECORDED WERE NOT AVA ILABLE ON HIS RECORDS. IT WAS, HOWEVER, THE SUBMISSION THAT HE HAD NO OBJECTION IF THE ISSUES IN THE APPEALS WERE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICATION, AFTER GRANTING THE ASSESSEE THE COPY OF THE REASONS RECORDED, IN LINE WITH THE DECI SION OF THE HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFT ( SUPRA ). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE REASONS RECORDED FOR THE PURPOSES OF REOPENING THE ASSESSME NT FOR BOTH THE ASSESSMENT YEARS HAVE NOT BEEN GRANTED TO THE ASSESSEE AND AS IT IS NOTICED THAT THE ASSESSEE HAS ASKED FOR THE REASONS RECORDED, IN VIEW OF THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFT, REFERRED TO SUPRA , THE ASSESSMENTS FOR BOTH THE ASSESSMENT YEARS ARE SET ASIDE AND RESTORED TO THE FILE OF THE AO FOR RE- ADJUDICATION, AFTER GRANTING THE ASSESSEE COPY OF T HE REASONS RECORDED FOR THE PURPOSE OF REOPENING AND COMPLYING WITH THE DIRECTI ONS GIVEN BY THE HONBLE SUPREME COURT IN THE CASE OF GKN DRIVESHAFT, REFER RED TO SUPRA. IN THE CIRCUMSTANCES, THE APPEALS OF THE ASSESSEE ARE PART LY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE P ARTLY ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN THE COURT ON 12 TH OCTOBER, 2012. SD/- SD/- (PRAMOD KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH OCTOBER, 2012 3 I.T.A. NOS.2142 & 2143/KOL/2009 MD. KAMARUDDIN MALLICK ASSESSMENT YEARS: 19 99-2000 & 2000-2001 COPY OF THE ORDER FORWARDED TO: 1. MD. KAMARUDDIN MALLICK, 20B, MARKET STREET, KOLKATA 700 087 2 I.T.O., WARD-33(3), KOLKATA 3. THE CIT(A), KOLKATA 4. CIT, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.)