I.T.O Wd - 46(1),kolkata, Kolkata V. Smt Juthika Kar, Howrah

ITA 2228/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4422 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 03-10-2016
• Assessment Year: 1999-2000
• Appeal Filed On: 08-08-2013
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Unexplained investment; Revision of order
• Section: 68; 69; 263

Judgement Text

ITA NO. 2228/KOL/13 SMT. JUTHIKA KAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL,B BENCH, KOLKATA BEFORE SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2228/KOL/2013 A.Y: 1999-2000 I.T.O WARD 46(1), KOLKATA VS. SMT. JUTHIK A KAR PAN: AFNPK 9077M (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI ABHIJIT DATTA, JCIT, LD.SR.DR SHRI SANJAY BHATTACHARYA, FCA, LD. AR FOR T HE ASSESSEE DATE OF HEARING : 03-10- 2016 DATE OF PRONOUNCEMENT : 07-10-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE IS FILED AGAINST THE ORD ER DATED 25-03-2013OF THE COMMISSIONER OF INCOME TAX (APPEAL S), XXX, KOLKATA FOR THE ASSESSMENT YEAR 1999-2000. 2. THE ONLY ISSUE IN THIS APPEAL IS TO BE DECIDED IS AS TO WHETHER THE ASSESSMENT ORDER DATED 30-12-2009 MADE U/S. 143(3)/263 OF THE ACT IS JUSTIFIED IN VIEW OF THE O RDER DATED 16- 05-2012 OF TRIBUNAL IN ITA NO.1128/KOL/2009 IN ASSE SSEES OWN CASE. ITA NO. 2228/KOL/13 SMT. JUTHIKA KAR 2 3. BRIEF FACTS OF THIS CASE ARE THAT THE ASSESSEE B EING AN INDIVIDUAL FILED HER RETURN OF INCOME DECLARING TOT AL INCOME AT RS.96,210/- FOR THE YEAR UNDER CONSIDERATION. THERE AFTER, VIDE A LETTER DATED 28-11-2005 THE ASSESSEE STATED THAT SH E COULD NOT DISCLOSE CERTAIN AMOUNTS WHICH DERIVED FROM OTHER S OURCES IN THE SAID RETURN. ACCORDINGLY, THE AO ISSUED NOTICE U/S. 148. IN RESPONSE TO WHICH, THE ASSESSEE FILED HER REVISED R ETURN OF INCOME DECLARING A TOTAL INCOME OF RS.1,80,850/-. T HE AO DETERMINED THE INCOME OF THE ASSESSEE AT RS.2,24,71 0/- TO THAT EFFECT BY AN ORDER WAS PASSED ON 30-06-06 U/S. 143( 3)/147 OF THE ACT. 4. THIS ORDER OF AO WAS SUBJECT MATTER OF REVISION PROCEEDINGS BY THE CIT U/S. 263 OF THE ACT, WHEREIN HE PASSED HIS ORDER U/S. 263 OF THE ACT DATED 24-03-20009 WIT H SOME DIRECTION TO AO. 5. IN COMPLIANCE TO THE DIRECTIONS AS MADE BY THE C IT U/SEC 263 OF THE ACT, THE CASE AGAIN FIXED, WHEREIN, ASSE SSEE URGED BY WAY OF A WRITTEN SUBMISSION TO KEEP THE PROCEEDI NGS PENDING TILL THE DISPOSAL OF AN APPEAL FILED BEFORE THE TRIBUNAL AGAINST THE ORDER PASSED U/S. 263 OF THE ACT DATED 24-03-09. HOWEVER, THE AO COMPLETED THE ASSESSMENT, WHEREIN, THE AO MADE TWO ADDITIONS (I) BEING UNEXPLAINED INVESTMENT U/S. 69 OF RS.25,95,000 AND (II) BEING UNEXPLAINED CASH CREDIT U/S. 68 OF RS.9,86,550/-AND DETERMINED THE TOTAL INCOME AT RS.11,15,878/- U/S. 143(3)/263 OF THE ACT. ITA NO. 2228/KOL/13 SMT. JUTHIKA KAR 3 6. THE ASSESSEE, AS AGGRIEVED BY SUCH ORDER OF THE AO, PREFERRED AN APPEAL BEFORE THE CIT(A), WHEREIN HE V IDE HIS ORDER DATED 25-03-2013 QUASHED THE ASSESSMENT MADE U/S.143(3)/263 ON 30-12-09 BY THE AO IN VIEW OF THE QUASHING OF THE ORDER OF CIT U/S. 263 BY THE TRIBUNAL AND DI RECTED AO TO GIVE APPEAL EFFECT TO THE ORDER DATED 16-05-2012 PA SSED BY THE TRIBUNAL. 7. AGGRIEVED BY SUCH DIRECTION OF THE CIT-A NOW THE REVENUE IS IN APPEAL BEFORE US BY RAISING THE GROUND OF APP EAL, WHICH HAS BEEN MENTIONED IN PARA 2 OF THIS ORDER. 8. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. FACTUAL POSITION AS NARRATED A BOVE REMAINS UNDISPUTED. THE ISSUE IN HAND AS MENTIONED IN PARA- 2 OF IS WHETHER THE ASSESSMENT ORDER PASSED U/S. 143(3)/263 OF THE ACT MADE IN PURSUANCE OF AN ORDER PASSED EXERCISIN G REVISION JURISDICTION U/S 263 HAS LEGS TO STAND IN THE EYES OF LAW, IN VIEW OF THE ORDER OF TRIBUNAL NULLIFYING THE SAME. IN OUR OPINION, WHEN AN ORDER PASSED BY THE CIT U/SEC 263 IS QUASHED BY THE TRIBUNAL, THE ASSESSMENT ORDER MADE U/S. 14 3(3)/263 IN CONSEQUENCE OF DIRECTION UNDER 263 OF THE ACT, N O LONGER STANDS. THE IMPUGNED ORDER OF THE CIT(A) IS JUSTIFI ED AND IT IS CONFIRMED. THE SOLE GROUND RAISED BY THE REVENUE IN THIS REGARD IS DISMISSED. ITA NO. 2228/KOL/13 SMT. JUTHIKA KAR 4 9. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH OCTOBER, 2016 SD/- SD/- M.BALAGANESH S.S.VISW ANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07/10/2016 1. THE APPELLANT/ REVENUE: INCOME TAX OFFICER, WARD 46(1), 3 GOVT PLACE (W), KOLKATA-700 001. 2 . THE RESPONDENT/ ASSESSEE: SMT. JUTHIKA KAR BLOCK - J - 1/9, 197 ANDUL ROAD, HOWRAH-711109. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGIS TRAR ** PRADIP SPS INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA COPY OF THE ORDER FORWARDED TO : -