M/s. Gamuda WCT (India) Pvt. Ltd., Kolkata V. DCIT, Circle - 12, Kolkata, Kolkata

ITA 277/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91949 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 04-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 20-02-2012
• Court: TRIBUNAL
• Department Lawyers: P B PRAMANIK
• Assessee Lawyers: S JHAJHARIA; S SEN
• Keywords: Opportunity of being heard
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM ] I.T.A NO. 2 77 /KOL/201 2 ASSESSMENT YEAR : 200 7 - 0 8 M/S. GAMUDA W CT (INDIA) PVT. LTD. VS. DEPUTY COMMISSIONER OF INCOME - TAX, (PAN: A ABCG4987E ) CIRCLE - 12, KOLKATA. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 1 4 .0 5 .2015 DATE OF PRONOUNCEMENT: 21 . 0 5 . 2015 FOR THE APPELLANT: S/ SHRI S. JHAJHARIA & SHRI S. SEN, FCA FOR THE RESPONDENT: S HRI P. B. PRAMANIK, JCIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER PASSED BY CIT (A) - X I X , KOLKATA VIDE NO. 65 /CIT(A) - X I X/ ACIT,CIR - 12/ KOL/ 11 - 12 DATED 0 4 . 11 .201 1 . ASSESSMENT WAS FRAMED BY DCIT, CIR - 12, KOLKATA U/S. 14 3(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 7 - 0 8 VIDE HIS ORDER DATED 3 1 . 12 .20 0 9 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STATED THAT APART FROM MERITS THE AO HAS OBSERVED THAT THE ASSESSEE COMPANY HAS GIVEN NO OBJECTION FOR CARRYING OUT THIS RECTIFICATION U/S. 154 OF THE ACT WHEREAS THERE WAS NO CONCESSION GIVEN BY THE ASSESSEE. ACCORDING TO LD . COUNSEL, EVEN IF THE CONCESSION IS GIVEN, MATTER CANNOT BE DECIDED ON THE BASIS OF CONCESSION. HE REFERRED TO THE DECISION OF HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. LICI, ITA NO. 86 OF 2000 DATED 10.07.2014, WHEREIN IT IS HELD AS UNDER : WE HAVE NOT BEEN IMPRESSED BY THE SUBMISSION ADVANCED BY MR. AGARWAL, BECAUSE THE INCOME TAX AUTHORITIES ARE GUIDED BY THE PROVISIONS OF THE ACT. THE ACT DOES NOT REQUIRE ANY AMOUNT TO BE CLAIMED FROM THE ASSESSEE MERELY BECAUSE HE MAY HAVE ADMITTED THE CLAIM WHICH WAS NOT CONTEMPLATED BY THE STATUTE. THE PRINCIPLE IS THAT CONSENT CANNOT BE CONFER JURISDICTION. MERELY ON THE BASIS OF CONSENT OF THE ASSESSEE, THE CLAIM COULD NOT HAVE BEEN LAWFULLY RAISED. CONSENT CANNOT GIVE JURISDICTION TO THE AUTH ORITIES TO REALIZE TAX WHICH IS NOT PAYABLE. 2 ITA NO. 2 77 /K/201 2 GAMUDA WCT (INDIA) PVT. LTD. AY 200 7 - 0 8 3 . AS CONCESSION CANNOT BE CONSIDERED AS ADMISSION OR POSITION OF LAW, WE, CONSIDERING THE DECISION OF HON BLE JURISDICTIONAL HIGH COURT, CITED SUPRA, REMIT THE ISSUE BACK TO THE FILE OF CIT(A) DIRECTING HIM T O ADJUDICATE THE ISSUE AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD. 4 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . 5 . ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 1 . 0 5 . 2 0 1 5 . S D / - S D / - ( P. K. BANSAL ) ( MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 2 1 S T MAY , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT M/S. GAMUDA WCT (INDIA) PVT. LTD., C/O, SALARPURIA JAJODIA & CO., 7, CHITTARANJAN AVENUE, KOLKATA - 700 072 . 2 RESPONDENT DCIT, CIRCLE - 12 , KOLKATA. 3 . THE CIT (A), KOLKATA 4. 5. THE CIT, KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .