Sri Dulal Bhuiyan, V. DCIT,

ITA 262/RAN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0429 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-08-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AVIJIT RAKSHIT
• Assessee Lawyers: S K PODDAR; M K CHOUDHARY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL: CIRCUIT BENCH : RANCHI [BEFORE HONBLE S/SHRI N. S. SAINI, AM AND GEORGE MATHAN, JM] ITA NO. 262/RAN/2014 ASSESSMENT YEAR: 2009-10 SRI DULAL BHUIYAN BHUIYANDIH JAMSHEDPUR PAN NO. AEZPB7107E VS DY. COMMISSIONER OF INCOME- TAX,CIRCLE-1,JAMSHEDPUR (APPELLANT) (RESPONDENT) APPELLANT BY S/SHRI S.K.PODDAR AND SHRI M.K. CHOUDHARY ,ADVOCATE RESPONDENT BY SHRI AVIJIT RAKSHIT, DR DATE OF HEARING: 29-10-2015 DATE OF PRONOUNCEMENT: 29-10-2015 O R D E R PER GEORGE MATHAN, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A), JAMSHEDPUR IN APPEAL NO.535/JSR/2011-12 DATED 19/05 /2014 FOR THE ASSESSMENT YEAR 2009-10. 2. SHRI S.K. PODDAR ALONG WITH SHRI M.K. CHOUDHARY, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI AVIJIT RAKSHIT, DR REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY B OTH THE SIDE THE ISSUE IN THE APPEAL WAS IDENTICAL TO THE ISSUE IN ITA NOS. 127 T O 129/RAN/2012 IN THE CASE OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 TO 200 8-09. 2 4. IT WAS A SUBMISSION THAT THE COORDINATE BENCH OF THE TRIBUNAL HAD PASSED THE ORDER DATED 01/12/2014 IN ITA NOS. 127 TO 129/RAN/2 012 AND HAD RESTORED THE ISSUES TO THE FILE OF THE AO FOR RE-ADJUDICATION. 5. IT WAS A SUBMISSION THAT BOTH SIDES HAVE NO OBJE CTION IF ISSUES IN THIS APPEAL ALSO RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICA TION ON SIMILAR LINE. 6. WE HAVE CONSIDERED THE SUBMISSION. AS THE ISSUES IN THIS APPEAL ARE IDENTICAL TO THE ISSUES IN THE APPEAL OF THE ASSESSEE IN ITA NOS. 127 TO 129/RAN/2012, ON IDENTICAL FINDINGS THE ISSUES ARE RESTORED TO THE F ILE OF AO FOR RE-ADJUDICATION. 7. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS P ARTLY ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE C LOSE OF HEARING ON 29-10-2015. SD/- SD/- (N.S. SAINI) ACCOUNTANT MEMBER (GEORGE MATHAN) JUDICIAL MEMBER DATE : 29.10.15 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER 3 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 30.10.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30.10.2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 30.10.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 30.10.2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 30.10.2015 SR.PS 6. DATE OF PRONOUNCEMENT 30.10.2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 30.10.2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER