Satyanarayan Agarwal , Kolkata V. DCIT, Circle - 4(2) , Kolkata

ITA 2689/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6160 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-06-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 28-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER JCITSRDR
• Assessee Lawyers: ARVIND AGARWAL
• Section: 143(1); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2689-2690/KOL/2018 ASSESSMENT YEAR:2005-06 & 2009-10 STYANARAYAN AGARWAL 53B, MALLEABLE HOUSE, MIRZA GHALIB STREET, KOLKATA-700016 [ PAN NO.ADKPA 4775 D ] / V/S . DCIT, CIRCLE-4(2), 3 RD FLOOR, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ARVIND AGARWAL, ADVOCATE /BY RESPONDENT SHRI SANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 27-06-2019 /DATE OF PRONOUNCEMENT 07-08-2019 /O R D E R THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEARS 2005-06 & 2009-10, ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, KOLKATAS SEPARATE ORDERS ALL DATED 07.08.2017 PASSED IN CASE NOS.10176 & 10177/C IT(A)-2/17-18, INVOLVING PROCEEDINGS U/S. 154 OF THE INCOME TAX ACT, 1961; I N SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. THE ASESSEES ONLY GRIEVANCE PLEADED IN THE INST ANT APPEALS SEEKS TO REVERSE BOTH THE LOWER AUTHORITIES IDENTICAL ACTION IN THES E TWO ASSESSMENT YEAR(S) DECLINING HIS RECTIFICATION SOUGHT U/S. 154 OF THE ACT. SUFFI CE TO SAY, THE CIT(A)S SOLE REASON TO THIS EFFECT IS THAT THE ASSESSEES RECTIFICATION PE TITIONS IN BOTH THESE ASSESSMENT YEARS ARE BARRED BY LIMITATION SINCE PREFERRED BEYOND A P ERIOD OF FOUR YEARS FROM THE END OF THE RELEVANT ASSESSMENT YEARS. THE ASSESSEE HAD ADM ITTEDLY FILED HIS RECTIFICATIONS ON ITA NO.2689-2690/KOL/2018 A.YS 05-06 & 09-10 SATYANARAYAN AGARWAL VS. DCIT, CIR-4(2 ) KOL. PAGE 2 21.01.2011 IN BOTH CASES. LEARNED DEPARTMENT REPRES ENT FAILS TO REBUT THE ASSESEES CLINCHING PLEA THAT HE HAD NEVER RECEIVED ANY INTIM ATION U/S. 143(1) OF THE ACT NOR ANY REFUND IN EITHER OF THE TWO ASSESSMENT YEARS. I MAK E IT CLEAR THAT THE DEPARTMENT HAS ALSO NOT RAISED ANY DEMAND ON THE ASSESSEE PERTAINI NG TO THESE TWO ASSESSMENT YEARS. IT IS IN THIS BACKDROP OF FACT THAT I HOLD THAT THE ASSESSEEES IMPUGNED RECTIFICATION PETITIONS COULD NOT HAVE BEEN DENIED ADJUDICATION O N THE GROUND OF LIMITATION. I ACCORDINGLY RESTORE BOTH THESE APPEALS BACK TO THE ASSESSING OFFICER FOR HIS ADJUDICATION ON MERITS AFTER AFFORDING THREE EFFECT IVE OPPORTUNITIES OF HEARING TO THE ASSESSEE. 3. THESE TWO ASSESSEES APPEALS ARE ALLOWED FOR STA TISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 07/08/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 07/08/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SATYANARAYAN AGARWAL, 53B, MALLEABLE HOU SE, MIRZRA GHALIB STREET, KOLKATA-16 2. /RESPONDENT-DCIT, CIR-4(2), 3 RD FL, AAYAKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA -69 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',