Aloke Ghosh, Nimta V. D.C.I.T.,Circle-49(1), Kolkata

ITA 2393/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7154 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-09-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DILIP KR SAHA
• Section: 143(3); 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.2393/KOL/2019 ASSESSMENT YEAR: 2012-13 ALOKE GHOSH..........APPELLANT 34, KHETRA MOHAN BANERJEE ROAD, NIMTA, KOLKATA 700049. [PAN:AELPG8339R] VS. DCIT, CIRCLE-49(1), KOLKATA.......RESPONDENT APPEARANCES BY: SHRI DILIP KR. SAHA, AR, APPEARED ON BEHALF OF THE APPELLANT. SHRI JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : SEPTEMBER 02, 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 02, 2021 HEARING THROUGH VIDEO CONFERENCING ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 AGAINST THE ORDER DATED 27.09.2019 OF THE COMMISSIONER OF INCOME TAX(APPEALS)-15, KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] BY WHICH THE CIT(A) CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER VIDE ASSESSMENT ORDER DATED 26.02.2015 PASSED U/S 144 OF THE INCOME TAX ACT [HEREINAFTER REFERRED TO AS THE ACT]. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED MY ATTENTION TO THE SUBSEQUENT ASSESSMENT ORDER DATED 29.12.2017 PASSED BY THE ASSESSING OFFICER U/S 143(3) R.W. SECTION 147 OF THE ACT. THE LD. COUNSEL, IN THIS RESPECT, HAS SUBMITTED THAT PURSUANT TO THE EX-PARTE ASSESSMENT ORDER PASSED U/S 144 OF THE ACT DATED 26.02.2015, THE ASSESSMENT OF THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT AND CERTAIN ADDITIONS WERE MADE BY THE ASSESSING OFFICER IN THE SAID ORDER DATED 29.12.2017. 3. THE LD. COUNSEL HAS FURTHER DRAWN MY ATTENTION TO THE APPELLATE ORDER OF THE CIT(A) DATED 27.09.2019 PASSED IN APPEAL NO. 91/CIT(A)-15/17-18/CIR-49(1)/KOL WHEREBY THE ADDITIONS MADE BY THE ASSESSING OFFICER IN THE ASSESSMENT ORDER PASSED U/S I.T.A. NO.2393/KOL/2019 ASSESSMENT YEAR: 2012-13 ALOKE GHOSH 2 147 OF THE ACT STAND DELETED BY THE LD. CIT(A). SURPRISINGLY, THE IMPUGNED APPELLATE ORDER OF THE CIT(A) AGAINST WHICH THE PRESENT APPEAL HAS BEEN FILED IS ALSO OF THE SAME DATE I.E. 27.09.2019 VIDE WHICH THE LD. CIT(A) HAS CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER VIDE ASSESSMENT ORDER DATED 26.02.2015. HOWEVER, IRRESPECTIVE OF THE ABOVE FACT, IT IS EVIDENT THAT PURSUANT TO THE ASSESSMENT ORDER PASSED U/S 144 OF THE ACT DATED 26.02.2015, THE ASSESSMENT OF THE ASSESSEE WAS REOPENED U/S 147 OF THE ACT AND THE EARLIER ASSESSMENT ORDER DATED 26.02.2015 HAS MERGED INTO THE ORDER DATED 29.12.2017 PASSED U/S 147 OF THE ACT. IN THE APPEAL FILED AGAINST THE SAID ORDER, THE CIT(A) HAS DELETED THE ADDITIONS VIDE ORDER DATED 27.09.2019 PASSED IN APPEAL NO.91/CIT(A)-15/17- 18/CIR-49(1)/KOL. IN VIEW OF THIS, THE APPEAL AGAINST THE EARLIER ORDER HAS BECOME INFRUCTUOUS. THE APPELLATE ORDER PASSED BY THE CIT(A) AGAINST THE ASSESSMENT ORDER DATED 29.12.2017 PASSED U/S 147 OF THE ACT WILL PREVAIL. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE ASSESSEE STANDS DISMISSED HAVING BECOME INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 2 ND SEPTEMBER, 2021. SD/- [SANJAY GARG] JUDICIAL MEMBER DATED:02.09.2021. RS COPY OF THE ORDER FORWARDED TO: 1. ALOKE GHOSH 2. DCIT, CIRCLE-49(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), //TRUE COPY// BY ORDER SR.PS/D.D.O, KOLKATA BENCHES