ITO,Ward-28(4), Kolkata, Kolkata V. Shri Sheobodh Singh, Kolkata

ITA 413/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2681 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2010
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 07-04-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 25-02-2010
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT M EMBER . / I.T.A.NO. 413/KOL/2010 / ASSESSMENT YEAR 2005 - 06 ITO, WARD 28(4), KOLKATA - - - VERSUS - . SHRI SHEOBODH SINGH, 27, TOLLYGUNGE CIRCULAR ROAD, KOLKATA 700 053 ALBPS 0797 G ( / A PPELLANT ) ( / RESPONDEN T ) / FOR THE APPELLANT : / SHRI P.K.MISHRA, DR / FOR THE RESPONDENT : NONE / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE DEPARTMENT HAS FILED THIS APPEAL FOR THE ASSESSMENT YEAR 2005 - 06 AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.16.12.2009 ON THE FOLLOWING GROUNDS. THE LD. COMMISSIONER (APPEAL ) - XIV, KOL. HAS ERRED IN GRANTING RELIEF TO THE INSTANT CASE BY REFERRING LD.I.T.A.T. ORDER IN ANOTHER CASE I.E. PREMA SINGH VIDE. ITA NO.1236/KOL./2009 DT. 18.09.2009. IN THAT CASE THE LD. CIT. (APPEAL) HAS CONFIRMED THE THEN A.O.S ORDER AFTER CONSIDERATION OF THE REMAND REPORT AND AS WELL AS THE DEPARTMENTAL VALUERS REPORT. THE I.T.A.T. HAS GRANTED THE RELI EF BY CONSIDERING THE DEPARTMENTAL VALUERS REPORT ALONG WITH THREE OTHERS REGISTERED VALUERS REPORT. SINCE IN THAT CASE AMOUT OF REVENUE INVOLVED WAS ONLY RS.57,053/ - , THE DEPARTMENT DID NOT PREFER APPEAL BEFORE HIGH COURT. IT MAY NOTED THERE THAT PRINCI PAL OF RES - JUDICATA DOES NOT IN CASE OF INCOME TAX PROCEEDINGS. IN THE INSTANT CASE LD. C.I.T. - XIV KOL. HAS ERRED IN ALLOWING RELIEF PREFERRING THE EARLIER ABOVEMENTIONED CASE WITHOUT GOING THROUGH THE REPORT AND DEPARTMENTAL VALUERS SUBMISSION. UNDER FACTS AND CIRCUMSTANCES OF THE CASE THE APPEAL PREFERS TO BE RECONSIDERED BY I.T.A.T AND ACCORDINGLY THE CASE IS BEING SUGGESTED FOR PREFERRING SECOND APPEAL. / I.T.A.NO.413/KOL/2010 2 2. ON BEHALF OF THE ASSESS EE , AN ADJOURNMENT APPLICATION WAS FILED. CONSIDERING THE FACT THAT THE ISSUE INVOLVED IS IN RESPECT OF THE SAME PROPERTY WHICH HAS ALREADY BEEN CONSIDERED BY ITAT, BENCH B, KOLKATA IN THE CASE OF A CO - OWNER, NAMELY, SMT. PREMA SINGH IN ITA NO.1236/K/2009 FOR THE SAME ASSESSMENT YEAR I.E., 2005 - 06 , VIDE ORDER DT.18.11.200 9 ( COPY PLACED AT PAGE 1 TO 5 OF THE PB ) , AND ALSO CONSIDERING THE FACT THAT THE LEARNED CIT(A) HAS FOLLOWED THE SAID ORDER OF THE IT AT, WE HAVE DECIDE D TO REJECT THE ADJOURNMENT APPLICATION AND TO PROCEED WITH THE DISPOSAL OF THE APPEAL. 3 . ON BEHALF OF THE DEPARTMENT, THE LEARNED DR RELIED ON THE ORDER OF THE ASSESSING OFFICER. THE LEARNED DR HAS NOT DISPUTED THE FACT THAT THE ISSUE INVOLVED IN THIS APPEAL HAS ALREADY BEEN CONSIDERED IN RESPECT OF THE SAME PROPERTY IN THE CASE OF ANOTHER CO - OWNER, NAMELY SMT. PREMA SINGH , BY ITAT (SUPRA). 4 . IN VIEW OF THE ABOVE FACTS, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE LEARNED CIT(A) AS THE ISSUE IS ALREADY COVERED BY THE ORDER OF THE ITAT IN THE CASE OF SMT. PREMA SINGH V. ITO VIDE ORDER DT.18 .11.2009 (SUPRA) IN FAVOUR OF THE ASSESSEE. . 5. IN VIEW OF ABOVE, THE APPEAL OF THE DEPARTMENT IS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 07.04.2010 SD/ - SD/ - ( . . ) (C.D. RAO), ACCOUNTANT MEMBER ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE : 07.04.2 010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.413/KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : ITO, WARD 28(4), KOLKATA 2 / THE RESPOND ENT - SHRI SHEOBODH SINGH, 27, TOLLYGUNGE CIRCULAR ROAD, KOLKATA 700 053 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR .