Sri Arnab Kumar Datta, Kolkata V. Income Tax Officer-Ward-29(3), Kolkata, Kolkata

ITA 2660/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87676 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 26-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Assessee Lawyers: N O N E
• Keywords: Rectification of order
• Section: 234B

Judgement Text

I.T.A. NO S . 2660 & 2661 / KOL ./201 3 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO S . 2660 & 2661 / KOL / 20 1 3 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 SRI ARNAB KUMAR DATTA,........................ ... .... ............ . .. .APP ELL ANT 30, RASH BEHARI AVENUE, KOLKATA - 700 026 [ PAN : A G Y P D 7764 L ] - VS. - INCOME TAX OFFICER , ........................... ................... ... . RESPONDENT WARD - 29 ( 3 ), KOLKATA , AAYAKAR BHAWAN (SOUTH), 2, GARIAHAT ROAD, KOLKATA APPEARANC ES BY: N O N E , FOR THE ASSESSEE S HRI K.L. KANAK , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 2 4 , 2 01 5 DATE OF PRONOUNCING THE ORDER : FEBRUARY 2 4 , 201 5 O R D E R PER GEORGE MATHAN : ITA 2660/KOL/2013 IS AN APPEAL F ILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - X V I , KOLKATA IN APPEAL NO. 9 / CIT(A) - X V I /1 2 - 1 3 D ATED 0 9 . 0 9 .201 3 FOR THE ASSESSMENT YEAR 200 3 - 0 4, AND ITA 2661/KOL/2013 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XVI, KOLKATA IN APPEAL NO. 10/CIT(A) - XVI/12 - 13 DATED 09.09.2013 FOR THE ASSESSMENT YEAR 2004 - 05 . 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND S HRI K.L. KANAK, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENU E. 3. AT THE TIME OF HEARING IT WAS NOTICED THAT THE APPEAL S W ERE FILED ON 27.11.2013 AND THE TRIBUNAL FEES IS SHORT BY RS.2,276/ - IN RESPECT OF ITA NO. 2660/KOL/2013 AND RS.1,950/ - IN RESPECT OF ITA NO. 2661/KOL/2013. THE DEFECT NOTICE HAS BEEN ISSUED B UT THE SAME HAS NOT YET BEEN RECTIFIED. I.T.A. NO S . 2660 & 2661 / KOL ./201 3 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 PAGE 2 OF 2 CONSEQUENTLY ON THIS GROUND, THE APPEAL S OF THE ASSESSEE ARE NOT MAINTAINABLE AND ARE LIABLE TO BE DISMISSED. EVEN ON MERITS, THE LD. SR. D.R. VEHEMENTLY SUPPORTED THE ORDER OF THE LD. CIT(APPEALS). IT WAS THE SUBMIS SION THAT THE ISSUE WAS AGAINST THE LEVY OF INTEREST UNDER SECTION 234B AND INTEREST UNDER SECTION 220(2) OF THE ACT. 4. I HAVE CONSIDERED THE SUBMISSIONS AS ALSO THE RECTIFICATION ORDER AND THE ORDER OF THE LD. CIT(APPEALS). A PERUSAL OF THE SAME CLEARLY SHOWS THAT THE LEVY OF INTEREST UNDER SECTION 234B HAS BEEN RIGHTLY MADE AS ALSO THE LEVY OF INTEREST UNDER SECTION 220(2) OF THE ACT. IN THESE CIRCUMSTANCES, AS NO ERROR IN THE COMPUTATION OF INTEREST HAS BEEN POINTED OUT , I FIND NO ERROR IN THE ORDER OF THE LD. CIT(APPEALS), WHICH CALLS FOR ANY INTERFERENCE. 5 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSEESSEE STAND DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 TH FEBRUARY , 201 5 . SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 4 TH D AY OF FEBRUARY , 201 5 COPIES TO : (1) SRI ARNAB KUMAR DATTA, 30, RASH BEHARI AVENUE, KOLKATA - 700 026 (2) INCOME TAX OFFICER, WARD - 29(3), KOLKATA, AAYAKAR BHAWAN (SOUTH), 2, GARIAHAT ROAD, KOLKAT A (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOM E TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .