Ashirbad Behera, Cuttack V. ACIT, Cuttack

ITA 402/CTK/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81447 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-10-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 15-06-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K AJAY KUMAR
• Assessee Lawyers: D DAS
• Section: 10

Judgement Text

I.T.A. NO S . 4 02 - 405 / CTK ./20 1 2 ASSESSMENT YEAR S : 200 3 - 20 0 4 TO 20 0 6 - 20 07 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI S .V. MEHROTRA (ACCOUNTANT MEMBER) , AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO S . 4 02, 403, 404 & 405 / CTK / 20 1 2 ASSESSMENT YEAR S : 200 3 - 200 4 TO 20 06 - 2007 ASHIRBAD BE HERA,........................................... ........... .. .APP ELL ANT MANSINGHPATNA, CUTTACK, ODISHA [PAN : A DWPB 7993 E] - VS. - ASSISTANT COMMISSIONER OF INCOME TAX , .... . RESPONDENT CIRCLE - 2(1), ARUNODATA NAGAR, CUTTACK APPEARANCES BY : SHRI D. DAS , A .R. , FOR THE ASSESSEE SHRI K. AJAY KUMAR , CIT( D.R ) , FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : OCTOBER 1 4 , 2 01 4 DATE OF PRONOUNCING THE ORDER : OCTOBER 16 , 201 4 O R D E R PER GEORGE MATHAN : TH E S E ARE APPEAL S FILED BY TH E ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) , CUTTACK IN APPEAL NO S . 62 TO 65 / 1 0 - 1 1 DATED 2 7 . 03 .20 12 FOR THE ASSESSMENT YEAR S 200 3 - 0 4 TO 20 0 6 - 07 RESPECTIVELY IN CONFIRMING THE PENALTY UNDER SECTION 271(1)(C) OF THE ACT . 2 . SHRI D. DAS , A .R. , REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI K. AJAY KUMAR , CIT( D.R ) , REPRESENTED ON BEHALF OF THE REVENUE . I.T.A. NO S . 4 02 - 405 / CTK ./20 1 2 ASSESSMENT YEAR S : 200 3 - 20 0 4 TO 20 0 6 - 20 07 PAGE 2 OF 3 3 . AT THE TIME OF HEARING, I T WAS SUBMITTED BY THE LD. A.R. ON BEHALF OF THE ASSESSEE THAT THE SE APPEALS WERE CONSEQUENTIAL PENALT IES LEVIED IN RESPECT OF THE ASSESSEES APPEALS IN IT(SS)A. NOS. 29 TO 32/CTK/2009. IT WAS THE SUBMISSION THAT THE PENALTY WAS CONSEQUENTIAL TO THE ASSESSEES APPEALS. IT WAS THE SUBMISSION THAT THE ISSUES IN THE SE APPEALS MAY BE RESTORED TO THE FILE OF TH E ASSESSING OFFICER FOR RE - ADJUDICATION AFTER CONSIDERING THE ORDER OF THE TRIBUNAL IN IT(SS)A. NOS. 29 TO 32/CTK / 2009 ON MERITS. 4 . IN REPLY, LD. CIT( D.R. ) VEHEMENTLY SUPPORTED THE ORDER OF THE ASSESSING OFFICER AND LD. CIT(APPEALS). 5 . WE HAVE CONSID ERED THE RIVAL SUBMISSIONS. A S IT IS NOTICED THAT THE LD. CIT(APPEALS) HAS ALREADY GRANTED THE ASSESSEE CERTAIN RELIEF IN THE QUANTUM APPEALS AND AS IT IS NOTICED THAT FOR THE ASSESSMENT YEAR 2005 - 0 6 IN IT(SS)A NO. 31/CTK/2009 THE COORDINATE BENCH OF THIS TRIBUNAL HAD RESTORED ONE OF THE ISSUES TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AND VERIFICATION, WE ARE OF THE VIEW THAT THE ISSUES IN THE APPEALS MUST BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER TAKING INTO CONSIDERATION THE RELIEF GRANTED TO THE ASSESSEE IN THE QUANTUM APPEALS OF THE ASSESSEE IN ITA NOS. 29 TO 32/CTK/2009 AND WE DO SO. 6 . IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH OCTOBER , 2014. SD/ - SD/ - S .V. MEHROTRA GEORGE MATHAN ( ACCOUNTANT MEMBER) ( JUDICIAL MEMBER) KOLKATA, THE 16 TH D AY OF OCTO BER , 201 4 I.T.A. NO S . 4 02 - 405 / CTK ./20 1 2 ASSESSMENT YEAR S : 200 3 - 20 0 4 TO 20 0 6 - 20 07 PAGE 3 OF 3 COPIES TO : (1) THE ASSESSEE (2) THE DE PARTMENT (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRA R INCOME TAX APPELLATE TRIBUNAL CUTTACK B ENCH, CUTTACK LAHA/SR. P.S.