Special Land Acquisition Officer, Kolkata V. ITO, WD-57(4), KOLKATA, Kolkata

ITA 44/KOL/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 2698 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 08-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: HIMANGSHU GHOSH
• Keywords: Additional evidence

Judgement Text

1 ITA NOS. 44-46/KOL/2016 SPECIAL LAND ACQUISITION OFFICER., AY 2011-12 TO 20 13-14 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NOS. 44 TO 46/KOL/2016 ASSESSMENT YEARS: 2011-12 TO 2013-14 SPECIAL LAND ACQUISITION OFFICER (TAN: CLTO4448D) VS. INCOME-TAX OFFICER, WD-57(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 11.10.2018 DATE OF PRONOUNCEMENT 11.10.2018 FOR THE APPELLANT SHRI HIMANGSHU GHOSH, ADVOCATE FOR THE RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT , SR. DR ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE APPELLANT SPECIA L LAND ACQUISITION OFFICER, 24 PARGANAS NORTH AGAINST THE ORDER OF THE LD. CIT(A)- 24, KOLKATA DATED 30.10.2015 FOR AYS 2011-12 TO 2013-14. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE BY THE ADVOCATE SHRI HIMANGSHU GHOSH THAT THE APPELLANT SPECIAL LAND ACQ UISITION OFFICER, 24 PARGANAS NORTH WAS ERRONEOUSLY HELD AS AN ASSESSEE IN DEFAULT FOR NON-DEDUCTION OF TDS ON THE DISBURSAL OF AMOUNTS TO LAND OWNERS WHOSE LANDS WERE ACQUIRED BY THE GOVERNMENT AS PER LAW. ACCORDING TO HIM, THE ASSESSEE HAD DEPOSITED THE AM OUNT/COMPENSATION BEFORE THE LEARNED LAND ACQUISITION COURT PURSUANT TO THE ORDER OF HON BLE CALCUTTA HIGH COURT DATED 18.11.2010 AND 09.10.2015. ACCORDING TO LD. COUNSE L, SINCE THE AMOUNT/COMPENSATION TO THE LAND OWNERS WERE DEPOSITED WITH THE LD. LAND AC QUISITION COURT PURSUANT TO THE ORDER OF THE HONBLE HIGH COURT AND SINCE IT (THE ASSESSE E) HAS NOT DISBURSED THE AMOUNT/COMPENSATION DIRECTLY TO ANY LAND OWNERS, TH E ASSESSEE CANNOT BE HELD TO BE AN ASSESSEE IN DEFAULT. ACCORDING TO LD. COUNSEL, THO UGH THE ASSESSEE REQUESTED FOR AN 2 ITA NOS. 44-46/KOL/2016 SPECIAL LAND ACQUISITION OFFICER., AY 2011-12 TO 20 13-14 ADJOURNMENT BEFORE THE FIRST APPELLATE AUTHORITY IT WAS NOT GRANTED TO IT BECAUSE OF THAT THE ASSESSEE COULD NOT PRODUCE THE HONBLE HIGH COURTS ORDER BY VIRTUE OF IT THE ASSESSEE HAD DEPOSITED THE MONEY BEFORE THE LEARNED LAND ACQUISI TION COURT AND IF AN OPPORTUNITY IS GIVEN TO THE ASSESSEE, THE ASSESSEE UNDERTAKES TO P RODUCE THE HONBLE HIGH COURTS ORDER TO BOLSTER ITS CASE AS CONTENDED BEFORE US AND IS ESSE NTIAL AND RELEVANT FOR ADJUDICATION OF THE LIS BEFORE IT. THE LD. COUNSEL BROUGHT TO OUR NO TICE THAT THE ASSESSEE HAD ALREADY FILED THESE DOCUMENTS BEFORE THIS TRIBUNAL ON 17.08.2018 AND DREW OUR ATTENTION TO PAGE NOS 16 AND 21 OF THE PAPER BOOK WHICH WE NOTE IS ORDER OF HONBLE HIGH COURT DATED 18.11.2010 AND 09.10.2015. WE NOTE THAT SINCE THE ASSESSEES PRAYER FOR ADJOURNMENT WAS NOT GRANTED BY THE LD. CIT(A) IT WAS NOT ABLE TO PRODUCE DOCUME NTS/HONBLE HIGH COURTS ORDER IN SUPPORT OF ITS CONTENTION BEFORE THE LD. CIT(A). I N THIS SCENARIO, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE SHOULD BE GIVEN AN OPPORT UNITY TO PRODUCE DOCUMENTS/ORDERS BEFORE THE AUTHORITIES BELOW FOR EFFECTIVE ADJUDICA TION OF THE ISSUES INVOLVED IN THE APPEALS. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY , WE ADMIT THE ADDITIONAL EVIDENCE LIKE HONBLE HIGH COURTS ORDER AND OTHER DOCUMENTS PROD UCED ON 07.08.2018 AND WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) DATED 30.10.2015 O F ALL THE APPEALS BEFORE US AND REMAND THE MATTER BACK TO THE FILE OF THE AO FOR DE NOVO ASSESSMENT WITH A DIRECTION TO DECIDE IN ACCORDANCE WITH THE JUDICIAL PRECEDENCE O N THE ISSUES AND IN ACCORDANCE TO LAW. NEEDLESS TO SAY THAT THE APPELLANT SPECIAL LAND ACQ UISITION OFFICER IS AT LIBERTY TO PRODUCE ALL RELEVANT DOCUMENTS NECESSARY FOR ADJUDICATION O F THE ISSUES BEFORE THE AO AND THE AO TO HEAR THE ASSESSEE AND DECIDE IN ACCORDANCE TO LAW. 3. IN THE RESULT, THE APPEALS OF ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11TH OCTOBER, 2018 JD.(SR.P.S.) 3 ITA NOS. 44-46/KOL/2016 SPECIAL LAND ACQUISITION OFFICER., AY 2011-12 TO 20 13-14 COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SPECIAL LAND ACQUISITION OFFICER 24 PAR GANAS (N), BARASAT, GOVT. OF WEST BENGAL, O/O THE COLLECTOR 24 PGS(N), LAND ACQUISITI ON DEPTT. PREMISES NO. 01-030, BLOCK AF, 1 ST FLOOR, NEW TOWN, KOLKATA-700 056. 2 RESPONDENT ITO, WD-57(4), KOLKATA. 3 4 5 CIT(A)-24, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY