Md. Sahabuddin , Kolkata V. ITO, Ward - 37(4) , Kolkata

ITA 39/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7761 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-06-2019
• Assessment Year: 2004-2005
• Appeal Filed On: 09-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER JCITSRDR
• Assessee Lawyers: S M SURANA; JITENDRA KOUSHIK
• Keywords: Unexplained investment
• Section: 143(3); 147; 69; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.39/KOL/2019 ASSESSMENT YEAR:2004-05 MD. SAHABUDDIN 370A, RABINDRA SARANI, KOLKATA-700006 [ PAN NO.ARPPS 1530 H ] / V/S . INCOME TAX OFFICER WARD-37(4), 3, GOVT. PLACE (WEST), 1 ST , FLOOR, KOLKATA-001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S.M. SURANA ADVOCATE & SHRI JITENDRA KOUSHIK, FCA /BY RESPONDENT SHRI SANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 25-06-2019 /DATE OF PRONOUNCEMENT 24-07-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2004-05 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-11 KOLKATAS O RDER DATED 12.10.2018 PASSED IN CASE NO.31/CIT(A)-11/14-15/KOL, INVOLVING PROCE EDINGS U/S. 147 R.W.S.143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. CASE FILE SUGGESTS AT THE OUTSET THAT I NEED NOT GO DEEPER IN FACTS OF THE CASE. THE ASSESSEES PLEADINGS CHALLENGE CORRECTNESS OF B OTH THE LOWER AUTHORITIES ACTION TAKING RECOURSE OF SEC. 147 R.W.S. 143(3) THEREBY M AKING SEC. 69 ADDITION OF UNEXPLAINED INVESTMENT IN IMMOVABLE PROPERTY AMOUNT ING TO 12,37,716/-. THE INSTANT LIS APPEARS TO HAVE EMANATED FROM THE ASSESSING OFFICE RS ACTION TAKING RECOURSE TO SEC. 148 R.W.S. 147 MECHANISM IN SUBSEQ UENT ASSESSMENT YEAR 2005-06 MAKING VARIOUS ADDITION(S) EXCEPT ONE IN ISSUE BEF ORE ME U/S. 69 OF THE ACT. THE ASSESSEE FILED APPEAL. THE CIT(A) DELETED THE VERY ADDITION IN THE SAID SUCCEEDING ASSESSMENT YEAR. HE ALSO UPHELD THE ASSESSING OFFI CERS ACTION TAKING RECOURSE TO RE- OPENING / RE-ASSESSMENT IN ISSUE THEREIN. THE CIT(A ) THEN DIRECTED THE ASSESSING ITA NO.39/KOL/2019 A.Y. 2004-05 MD. SAHABUDDIN VS. ITO WD-37(4), K OL. PAGE 2 OFFICER IN HIS ORDER DATED 18.06.2012 THAT THE IMPU GNED UNEXPLAINED INVESTMENT HAD TO BE ASSESSED IN ASSESSMENT YEAR 2004-05 IN ISSUE THAN ASSESSMENT YEAR 2005-06. IT IS IN THIS BACKDROP THAT BOTH THE LOWER AUTHORITIES HA VE MADE THE IMPUGNED ADDITION IN ASSESSEES HANDS U/S. 69 AFTER TAKING RECOURSE TO S EC. 148/147 PROCEEDINGS. 3. I NOTICE THAT THE ASSESSEE HAD COME IN APPEAL BE FORE THIS TRIBUNAL IN ITA NO.1265/KOL/2012 CHALLENGING VALIDITY OF RE-OPENING / RE-ASSESSMENT PROCEEDINGS IN ASSESSMENT YEAR 2005-06. THIS TRIBUNALS CO-ORDINAT E BENCHS ORDER DATED 04.06.2016 (PAPER BOOK PAGES 5-9) QUASHED THE SAME. I THEREFOR E CONCLUDE THAT THE CIT(A)S DIRECTIONS IN THE SAID SUCCEEDING ASSESSMENT YEAR 2 005-06 ISSUED TO THE ASSESSING OFFICER (SUPRA) NO MORE HOLD GROUND SINCE SAID ENTI RE PROCEEDINGS TO HAVE NO LEGS TO STAND. I THUS CONCLUDE THAT THE IMPUGNED PROCEEDING S IN ASSESSMENT YEAR 2004-05 MUST ALSO FOLLOW SUIT. I ACCORDINGLY QUASH BOTH T HE LOWER AUTHORITIES ACTION TAKING RECOURSE TO SEC. 148 R.W.S. 147 PROCEEDINGS AS PER CIT(A)S DIRECTION ISSUED IN SUCCEEDING ASSESSMENT YEAR 2005-06 DATED 18.06.2012 GOING BY THIS TRIBUNALS DECISION. THE ASSESSEES OTHER GROUNDS ON MERITS AR E RENDERED INFRUCTUOUS. 4. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 24/07/2019 SD/ - (S.S. GODARA) JUDICI AL MEMBER KOLKATA, *DKP/SR.PS - 24/07/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MD. SAHABUDDIN 370A, RABIDNRA SARANI, KO LKATA-006 2. /RESPONDENT-ITO WARD-37(4), 3, GOVT. PLACE (WEST), 1 ST FL. KOLKATA-001 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',