Anil Kumar Khemka, Kolkata V. ITO, WD-32(3), KOLKATA, Kolkata

ITA 516/KOL/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4278 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 28-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI

Judgement Text

1 ITA NO. 516/KOL/2016 & 1009/KOL/2017 ANIL KUMAR KHEMKA (HUF), AY 2007-08 & 2008-09 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 516/KOL/2016 ASSESSMENT YEAR: 2007-08 & I.T.A. NO.1009/KOL/2017 ASSESSMENT YEAR: 2008-09 ANIL KUMAR KHEMKA (HUF), (PAN: AACHA2864E) VS. INCOME-TAX OFFICER, WD-32(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.07.2018 DATE OF PRONOUNCEMENT 10.10.2018 FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT, S R. DR ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE AG AINST THE SEPARATE ORDERS OF LD. CIT(A)-9, KOLKATA DATED 22.01.2016 AND 15.03.2017 F OR AYS 2007-08 AND 2008-09 RESPECTIVELY. SINCE GROUNDS ARE COMMON AND BOTH TH E APPEALS HAVE BEEN HEARD TOGETHER, WE DISPOSE OF BOTH THESE APPEALS BY THIS CONSOLIDATED ORDER FOR THE SAKE OF BREVITY. 2. AT THE OUTSET, THE LD. AR BROUGHT TO OUR NOTICE THAT THE CHALLENGE RAISED BY THE ASSESSEE BEFORE THE LD. CIT(A) AGAINST THE LEGAL VA LIDITY OF REOPENING BY AO U/S. 147/148 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) HAS NOT BEEN ADJUDICATED BY THE LD. CIT(A) WHEN SPECIFIC GROUND NUMBER. 2.17 IN THIS RESPECT WAS RAISED FOR AY 2007-08; AND FOR AY 2008-09, GROUND NUMBER. 2.11 WA S RAISED SPECIFICALLY BY THE ASSESSEE, WHICH ACTION/OMISSION OF LD. CIT(A) CANNOT BE COUNT ENANCED BY US. IT HAS TO BE KEPT IN MIND THAT WHEN LD. CIT(A) WHILE EXERCISING THE APPE LLATE JURISDICTION CONFERRED UPON HIM 2 ITA NO. 516/KOL/2016 & 1009/KOL/2017 ANIL KUMAR KHEMKA (HUF), AY 2007-08 & 2008-09 BY THE STATUTE, WAS DUTY BOUND TO ADJUDICATE THE LE GAL ISSUE RAISED BY THE ASSESSEE IN ACCORDANCE TO LAW. OMISSION ON THE PART OF THE LD. CIT(A) IN NOT ADJUDICATING THE LEGAL ISSUE AS DISCUSSED IS AN ERROR WHICH NEEDS TO BE CO RRECTED BY OUR INTERVENTION IN THIS APPELLATE JURISDICTION AND SO, WE SET ASIDE THE IMP UGNED ORDER OF LD. CIT(A) AND REMAND THE APPEAL BACK TO HIS FILE FOR FRESH ADJUDICATION OF T HE LEGAL ISSUE RAISED BY THE ASSESSEE IN RESPECT TO VALIDITY OF REOPENING ASSAILED BY THE AS SESSEE BY PASSING A REASONED ORDER AFTER HEARING THE ASSESSEE. THEREFORE, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10TH OCTO BER, 2018. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10TH OCTOBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ANIL KUMAR KHEMKA (HUF), 15/1, LOUDON STREET, KOLKATA-700 017. 2 RESPONDENT ITO, WD-32(3), KOLKATA. 3. 4. 5. CIT(A)-9, KOLKATA. (SENT THROUGH E-MAIL) CIT, KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY