Mr. Manish Agarwal, Kolkata V. ITO, Ward - 32(3), Kolkata, Kolkata

ITA 249/KOL/2012

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6232 (ITAT-KOLKATA)
• Duration Of Justice: 7 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-10-2019
• Assessment Year: 1999-2000
• Appeal Filed On: 14-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K TULSIYAN
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.249/KOL/2012 ASSESSMENT YEARS: 1999-00 MR. MANISH AGARWAL, 13, CAMAC STREET, KOLKATA-072 [ PAN NO.ACJPA 9775 D ] / V/S . INCOME TAX OFFICER WARD-32(3), 10, B. MIDDLETON ROW, KOLKATA-700 071 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S. K. TULSIYAN, ADVOCATE /BY RESPONDENT SHRI SUPRIYO PAL, JCIT-SR-DR /DATE OF HEARING 22-01-2020 /DATE OF PRONOUNCEMENT 12-02-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2008-09 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATAS ORDER DATED 29.11.2011 PASSED IN CASE NO.XIX/ITO, WD.32(3)/KOL/07-08, INVO LVING PROCEEDINGS 147 R.W.S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. THE ASSESSEE RAISES THE FOLLOWING SUBSTANTIVE GR OUNDS IN THE INSTANT APPEAL:- 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) ERRED IN CONFIRMING THE ACTION OF THE AO IN INITIATING PROCEEDINGS U/S. 14 7 OF THE INCOME-TAX ACT, 1961, ALTHOUGH THE SAID INITIATION WAS BARRED BY LIMITATION AS PER THE PROVISIONS OF THE ACT. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) ERRED IN CONFIRMING THE ACTION OF THE AO IN CHARGING TO TAX, GROSS ARREAR R ENT OF RS.10,84,461/- RECEIVED ON 26.05.1998, IN THE ASSESSMENT FOR THE YEAR UNDER AP PEAL. 4. WITHOUT ANY PREJUDICE TO ABOVE, ON THE FATS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) ERRED IN CONFIRMING THE ACTION OF TH E AO IN CHARGING TO TAX, GROSS ARREAR RENTS RECEIVED IN THE ASSESSMENT YEARS 1990-91, 1993-94, 1994-95, 1995-96, 1996-97 AND 1997-98, OF THE AMOUNTS OF RS.88,897, RS.1,18,530/-, RS.1,43 ,594/-, RS.1,51,948/-, RS.1,51,948 AND ITA NO.249/KOL/2012 ASSESSMENT YEAR 1 999-00 MR. MANISH AGARWAL. VS ITO, WD-3 2(3), KOL. PAGE 2 RS.1,92,481/- RESPECTIVELY., DESPITE THE FACT THAT THESE AMOUNTS HAVE ALREADY BEEN INCLUDED WITHIN THE TOTAL INCOME OF THE APPELLANT IN THE RES PECTIVE YEARS. 3. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE INSTANT ISSUE OF ADDITION OF GROSS ARREARS OF RENT IS NO MORE RES INTEGRA BETWEEN THE PARTIES SINCE THE EARLIER CO- ORDINATE BENCHS ORDERS HAVE ALREADY DEALT WITH THE SAME. WE NOTICE THAT THE ASSESSEES APPEAL ITA NO.346/KOL/2004 AGAINST THE TRIBUNALS ORDER UPHOLDING THE IMPUGNED RENT ADDITION IS ALREADY PENDING BEFORE TH EIR LORDSHIPS OF HON'BLE JURISDICTIONAL HIGH COURT FOR FINAL DISPOSAL. BOTH THE LEARNED REPRESENTATIVES FURTHER STATE THAT THE ASSESSEE HAS SUCCEEDED ON THE INSTAN T ISSUE IN ASSESSMENT YEARS 1991-92 AND 1992-93 WHEREAS CO-ORDINATE BENCHS ORDERS HAVE ACCEPTED THE REVENUES STAND IN ASSESSMENT YEARS 1999-91 AND FROM 1993-94 TO 1997-9 8 AS WELL. WE THEREFORE DEEM IT APPROPRIATE THE ASSESSEES GRIEVANCE(S) RAISED HERE IN DESERVES TO BE RESTORED BACK TO THE ASSESSING OFFICER TO AWAIT FINAL OUTCOME OF THE ABOVE STATED MAIN LIS PENDING IN HON'BLE JURISDICTIONAL HIGH COURT. WE ORDER ACCORDI NGLY. THE ASSESSING OFFICER SHALL FRAME CONSEQUENTIAL ASSESSMENT AS PER THE FINAL OUT COME OF THE ASSESSEES ABOVE STATED TAX APPEAL AS PER LAW. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 12/02/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 12/02/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MR. MANISH AGARWAL, 13, CAMAC STREET, KO LKATA-17 2. /RESPONDENT-ITO, WD-32(3), 10, B. MIDDLETON ROW, KO LKATA-71 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,