ITO,Ward-28(4), Kolkata, Kolkata V. Jai Prakash Singh, Kolkata

ITA 290/KOL/2010

• Counselvise Citation: 29023514 RSA 2010
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2012
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 11-02-2010
• Court: TRIBUNAL
• Department Lawyers: R K SAHA
• Assessee Lawyers: P R KOTHARI

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA [ () , ,, , , ! . .. .#$ #$#$ #$. .. . , , , , %& ] ]] ] [BEFORE SRI N.VIJAYAKUMARAN, JM & SRI C. D. RA O, AM] !( / I.T.A NO. 290/(KOL) OF 2010 )* +,/ ASSESSMENT YEAR : 2005-06 I.T.O., WARD-28(4), - - JAI PRAKASH SINGH, KOLKATA -VERSUS- KOLKATA (PAN.ALUPS 1062 M) (./ / APPELLANT ) ( 01./ /RESPONDENT) ./ 2 3 %/ FOR THE APPELLANT: SHRI R.K.SAHA 01./ 2 3 %/ FOR THE RESPONDENT: SHRI P.R.KOTHARI 4 2 $& /DATE OF HEARING : 24.11.2011. 5+ 2 $& /DATE OF PRONOUNCEMENT : 12.01.2012. %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ), , , , %& PER SHRI C.D.RAO, AM THE ABOVE APPEAL FILED BY THE REVENUE IS DIRECTED A GAINST THE ORDER OF LD. C.I.T.(A)-XIX, KOLKATA DATED 09.11.2009 PERTAINING TO ASSESSMENT YEAR 2005-06. 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS :- 1. THE LD.CIT(A)-XIX, KOLKATA HAS ERRED IN GRANTIN G RELIEF TO THE INSTANT CASE BY REFERRING LD.ITAT ORDER IN ANOTHER CASE, I.E. PR EMA SINGH VIDE ITA NO.1236/KOL/2009 DATED 18.09.2009. IN THAT CASE THE LD. CIT(A) HAS CONFIRMED THE THEN AOS ORDER AFTER CONSIDERATION OF THE REMA ND REPORT AND AS WELL AS THE DEPARTMENTAL VALUERS REPORT. THE ITAT HAS GRANTED THE RELIEF BY CONSIDERING THE DEPARTMENTAL VALUERS REPORT ALONG WITH THREE O THER REGISTERED VALUERS REPORT. SINCE IN THAT CASE AMOUNT OF REVENUE INVOLV ED WAS ONLY RS.57,053/- THE DEPARTMENT DID NOT PREFER APPEAL BEFORE HIGH COURT. IT MAY BE NOTED HERE THAT PRINCIPAL OF RESJUDICATA DOES NOT IN CASE OF INCOME TAX PROCEEDINGS. 2 2 IN THE INSTANT CASE, LD.CIT(A)-XIV, KOL ERRED IN ALLOWING RELIEF BY PREFERRING THE EARLIER ABOVE MENTIONED CASE WITHOUT GOING THROUGH THE RECORD AND DEPARTMENTAL VALUERS SUBMISSION. 3. AT THE OUTSET THE LD. COUNSEL APPEARING ON BEHA LF OF ASSESSEE SUBMITTED THAT THE POINT AT ISSUE IS FULLY COVERED IN FAVOUR OF THE AS SESSEE BY VIRTUE OF ORDERS OF THE TRIBUNAL IN THE CASE OF THE CO-OWNER IN REGARD TO T HE SAME PROPERTY NAMELY 36, TOLLYGUNJE CIRCULAR ROAD, KOLKATA-700053 FOR THE SA ME A.YR. 2005-06 AND THE CIT(A) HAS FOLLOWED THE ORDER OF THE TRIBUNAL IN TH E CASE OF CO-OWNER. IN SUPPORT OF THIS ASSERTION ATTENTION WAS INVITED TO THE IMPUGNE D ORDER WHEREIN REFERENCE IN DETAIL HAS BEEN MADE TO THE ORDER OF THE TRIBUNAL DATED 18 .09.2009 IN ITA NO.1236/KOL/2009 IN THE CASE OF PREMA SINGH VS- IT O. THE SAID ORDER IT WAS REITERATED HAS BEEN FOLLOWED BY THE CIT(A). IT WAS ALSO SUBMITTED THAT SUBSEQUENTLY IN THE CASE OF THE OTHER CO-OWNER OF THE SAME PROPERT Y NAMELY SHRI SHEOBODH SINGH AND SHRI ASOH KUMAR SINGH. THE DEPARTMENT HAD COME IN A PPEAL BEFORE THE TRIBUNAL ON THE SAME ISSUE AND VIDE ITA NO.413/KOL/2010 AND 753 /KOL/2010 RESPECTIVELY VIDE ITS ORDER DATED 07.04.2010 AND 28.05.2010 RESPECTIVELY DISMISSED THE DEPARTMENTAL APPEALS FOLLOWING THE VIEW TAKEN BY THE CO-ORDINATE BENCH IN THE CASE OF PREMA SINGH. THESE FACTS WERE NOT DISPUTED BY THE LD. DR WHO RELIED UPON THE ASSESSMENT ORDER. NO INFIRMITY IN THE FINDING OF THE TRIBUNAL IN THE CASE OF PREMA SINGH WHICH IS A LEADING ORDER WAS POINTED OUT. NO CHANGE IN THE FAC TS AND CIRCUMSTANCES WAS BROUGHT TO THE NOTICE OF THE BENCH. NOR ANY LEGAL INFIRMITY IN THE SAID ORDER WAS POINTED OUT. 4. IN VIEW OF THE AFORE MENTIONED PECULIAR FACTS AN D CIRCUMSTANCES AND ON A CAREFUL CONSIDERATION OF THE ORDERS OF THE TRIBUNAL WITH REGARD TO THE VERY SAME PROPERTY RESPECTFULLY FOLLOWING THE ORDERS OF THE C O-ORDINATE BENCH WE DO NOT FIND ANY INFIRMITY IN THE IMPUGNED ORDER WHICH HAS RELIED UP ON THE LEADING ORDER OF SHRI PREMA SINGH. ACCORDINGLY GROUND OF THE DEPARTMENT IS DISM ISSED. 3 3 5. IN THE RESULT THE APPEAL OF THE DEPARTMENT IS DI SMISSED 7 8 9: &7 ; <=> %6 %6 %6 %6 ? : <= ? : <= ? : <= ? : <= 12.012012. ORDER PRONOUNCED IN THE COURT ON 12.01.2012. SD/- SD/- , , , , ) ) ) ) N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , , , , %& %& %& %& , C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 12.01.2012. %6 2 0)) @%+8- COPY OF THE ORDER FORWARDED TO: 1. JAI PRAKASH SINGH, C/O BAID & KOTHARI, 7/1B GRANT L ANE, 1 ST FLOOR, KOLKATA-700012. . 2 THE I.T.O., WARD-28(4), KOLKATA 3. THE CIT, 4. THE CIT(A)-XIX, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA 1 0)/ TRUE COPY, %6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)