A.C.I.T, CIR- 2, Midnapore, Midnapore V. M/s. Raj Narsing Home & Infertility Centre (Pvt) Ltd., Paschim Medinipur

ITA 438/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100057 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KANTI SINHA J
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 438 / KOL / 2013 ASSESSMENT YEAR :2007-08 ACIT, CIRCLE-2, SAHOO BHAWAN, KSHUDIRAM NAGAR, MIDNAPORE-721 101 V/S . M/S RAJ NURSING HOME & INFERTILITY CENTRE (PVT) LTD., KAUSHALLYA, KHARAGPUR, DIST. PASCHIM MEDINIPUR, PIN. 721 301 [ PAN NO.AACCR 8576 R ] /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI ARUN KANTI SINHA, JCIT-DR /BY RESPONDENT NONE /DATE OF HEARING 09-11-2015 /DATE OF PRONOUNCEMENT 20-11-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE REVENUE IS ARISING OUT OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA IN APPEAL NO.16 5/CIT(A)-XXXVI/CIR.-2, MID./10-11/1851 DATED 20.12.2012. ASSESSMENT WAS FR AMED BY DCIT, CIRCLE-2 MIDNAPORE U/S 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 27.08.2010 FOR ASSE SSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING IT WAS FOUND THAT THE APP EAL WAS TIME BARRED BY JUST ONLY ONE DAY BEING SUNDAY, LAST DAY FOR FILING THE APPEAL. DUE TO SIMPLE ONE DAY DELAY OF FILING OF THIS APPEAL, WE ADMIT TH E APPEAL AND PROCEED TO ITA NO.438/KOL/2013 A.Y. 2007-08 ACIT CIR-2 MID. V. M/S RAJ NURSING HOME & INFERTIL ITY CENTRE (PVT)LTD. PAGE 2 HEARING THE APPEAL. NONE APPEARED ON BEHALF OF ASSE SSEE THOUGH THE NOTICE OF HEARING WAS SENT TO ASSESSEE. HOWEVER, WE PROCEE D THIS APPEAL AFTER HEARING SHRI ARUN KANTI SINHA, LD. DEPARTMENTAL REP RESENTATIVE APPEARING ON BEHALF OF REVENUE. 3. ISSUE RAISED BY REVENUE IN THIS APPEAL IS THAT L D. CIT(A) WAS NOT JUSTIFIED IN DELETING THE ADDITION OF RS.18,86,600/ - ON ACCOUNT OF DIFFERENCE IN VALUE OF LAND & BUILDING. 4. AT THE OUTSET, IT WAS OBSERVED FROM THE ORDER OF LD. CIT(A) THAT THE ASSESSING OFFICER IN HIS REMAND REPORT HAS ADMITTED THAT THIS AMOUNT SHOULD NOT HAVE BEEN ADDED IN THE TOTAL INCOME OF THE ASSE SSEE FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. THE RELEVANT PORTION OF T HE ORDER OF LD. CIT(A) IS EXTRACTED BELOW:- 4. STATEMENT OF FACTS, GROUNDS OF APPEAL, ASSESSME NT ORDER AND REMAND REPORT WERE DULY CONSIDERED. THE AO IN THE REMAND R EPORT HAS HERSELF ADMITTED THAT THIS AMOUNT SHOULD NOT BE ADDED IN TH E ASSESSMENT YEAR UNDER APPEAL. I ALSO AGREE WITH THE COMMENTS OF AO IN REM AND REPORT. HENCE, ADDITION MADE OF RS.18,86,600/- IS DELETED . THIS COVERS GROUND NOS. 1 TO 3. FROM THE ABOVE, IT IS CLEAR THAT THE ADDITION MADE BY ASSESSING OFFICER IN HIS ASSESSMENT ORDER FOR THE AMOUNT OF RS.18,86,600/- H AS BEEN DELETED BY AO IN HIS REMAND REPORT. THEREFORE, THERE IS NO REASON TO FILE THE APPEAL BEFORE US AT ALL. IN VIEW OF THIS ABOVE POSITION, THIS APPEAL BY REVENUE IS REJECTED AS INFRUCTUOUS. 5. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 20/ 11/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 20 /1 1 /2015 ITA NO.438/KOL/2013 A.Y. 2007-08 ACIT CIR-2 MID. V. M/S RAJ NURSING HOME & INFERTIL ITY CENTRE (PVT)LTD. PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ACIT, CIR-2, SAHOO BHAWAN, KSHUDIRAM NAG AR, MIDNAPORE- 721101 2. /RESPONDENT-M/S RAJ NURSING HOME & INFERTILITY CENT RE (PVT) LTD., KAUSHALLYA, KHARAGPUR721301 , DIST. PASCHIM MEDINIPUR, W.B. 3. * +, - - . / CONCERNED CIT KOLKATA 4. - - .- / CIT (A) KOLKATA 5. 012 33+,, - +, , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ - , / - +, ,