Tapan Kumar Biswas, Kolkata V. ITO, Ward - 54(1), Kolkata, Kolkata

ITA 528/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48121 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 04-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P KOLHE
• Assessee Lawyers: TAPAN KUMAR BISWAS
• Section: 143(3); 142(1)

Judgement Text

, SMC(C) , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(C) BENCH : KOLKATA () , ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM] / I.T.A NO. 528/KOL/2011 !' !' !' !'/ // / ASSESSMENT YEAR : 2005-06 TAPAN KUMAR BISWAS VS INCOME-TAX OFFICER, WD-5 4(1), KOLKATA (PAN-AAQPB 0657 A) ($% /APPELLANT ) (&'$%/ RESPONDENT ) FOR THE APPELLANT: SHRI TAPAN KUMAR BISWAS FOR THE RESPONDENT: SHRI P. KOLHE () / ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XXXVI, KOLKATA IN APPEAL NO.101/CIT(A)-XXXVI/KOL/37/WD.54(1)/09-10 VI DE DATED 10.01.2011. THE ASSESSMENT WAS FRAMED BY ITO, WARD-54(1), KOLKATA U /S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSME NT YEAR 2005-06 VIDE HIS ORDER DATED 30.11.2007. 2. AT THE OUTSET, THE LD. SR. DR STATED THAT THIS A PPEAL IS NOT AT ALL MAINTAINABLE IN VIEW OF THE FACT THAT THIS APPEAL IS AGAINST THE ORDER OF C IT(A) IN SECOND ROUND AGAINST THE SAME ASSESSMENT. ON QUERY FROM THE BENCH, THE ASSESSEE IN PERSON INFORMED THE BENCH AS UNDER: I) THAT THE RETURN OF INCOME FOR AY 2005-06 WAS FIL ED ON 31.10.2005 AND THE SAME WAS PROCESSED U/S. 143(1) OF THE ACT. SUBSEQUENTLY, THE RETURN W AS PICKED UP FOR SCRUTINY ASSESSMENT AND NOTICES U/S. 143(2) AND 142(1) OF THE ACT ALONG WIT H QUESTIONNAIRE WAS ISSUED AND SERVED ON THE ASSESSEE. II) ASSESSMENT WAS FRAMED U/S. 143(3) OF THE ACT ON 30.11.2007 BY THE ITO, WARD-54(1), KOLKATA. III) THIS ASSESSMENT WAS CHALLENGED BEFORE CIT(A) B Y FILING AN APPEAL ON 9.1.2008. IV) THE APPEAL WAS DECIDED BY CIT(A) VIDE ORDER DAT ED 16.6.2009 AND NO APPEAL AGAINST THE ORDER OF CIT(A) BUT THE ASSESSEE FILED ANOTHER APPEAL BEF ORE CIT(A) ON 1.9.2009. 3. ON FURTHER QUERY FROM THE BENCH, THE ASSESSEE CO ULD NOT ANSWER, HOW THE IMPUGNED ORDER UNDER APPEAL IS MAINTAINABLE, AS THE CIT(A) H AS RIGHTLY DISMISSED THE APPEAL OF THE ASSESSEE AS NOT MAINTAINABLE. I FIND THAT THE CIT( A) HAS DISMISSED THE APPEAL BY GIVING FOLLOWING FINDING IN PARA 2 OF HIS APPELLATE ORDER. 2. SHRI TAPAN KUMAR BISWAS, THE APPELLANT, ATTENDE D THE HEARING. IT IS FOUND FROM THE RECORDS THAT THE APPEAL IS NOT MAINTAINABLE SIN CE ANOTHER APPEAL HAS ALREADY BEEN PASSED FOR THE PARTICULAR ASSESSMENT. THIS ASSESSM ENT WAS COMPLETED BY THE A.O. U/S. ITA 528/K/2011 TAPAN KUMAR BISWAS AY 05-06 143(3) OF THE ACT ON 30.11.2007. AGAINST THE SAID ORDER THE APPELLANT HAD FILED APPEAL ON 09.01.2008. THE THEN CIT(A), XXXVII, KOLKATA HA D DECIDED THE APPEAL, VIDE HIS ORDER DATED 16.06.2009. THE APPELLANT HAS AGAIN FI LED APPEAL AGAINST THE SAME ASSESSMENT ORDER WHICH WAS EARLIER DECIDED BY THE T HEN CIT(A). THEREFORE, THE APPEAL IS DISMISSED. 4. I FIND, AFTER HEARING BOTH THE SIDES, THAT NO AP PEAL AGAINST THE ORDER OF CIT(A) DATED 16.6.2009 WAS FILED BEFORE THE TRIBUNAL BUT THE ASS ESSEE PREFERRED ANOTHER APPEAL ON THE SAME ISSUES BEFORE THE CIT(A) AND CIT(A) DISMISSED THE S AME AS NOT MAINTAINABLE, RIGHTLY SO. ACCORDINGLY, I AM OF THE CONSIDERED OPINION THAT SE COND APPEAL BEFORE CIT(A) ON THE SAME ASSESSMENT ORDER IS NOT PERMITTED AND CIT(A) HAS RI GHTLY HELD AS NOT MAINTAINABLE. I CONFIRM THE ORDER OF CIT(A) AND THE APPEAL OF THE ASSESSEE IS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- , (MAHAVIR SINGH) JUDICIAL MEMBER ( *+ *+ *+ *+) )) ) DATED 10 TH DAY OF MAY, 2011 ,- ./ 0 JD.(SR.P.S.) () 1 &2 3(2!4- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT SHRI TAPAN KUMAR BISWAS, 46/1A HO-CHI-M INH SARANI, ANNAPURNA APARTMENT, GROUND FLOOR, BEHALA, KOLKATA-700 008. 2 &'$% / RESPONDENT, ITO, WARD-54(1), KOLKATA. 3 . ) / THE CIT(A), KOLKATA 4. ) ( )/ CIT, KOLKATA 5 . ;< & / DR, KOLKATA BENCHES, KOLKATA '2 &/ TRUE COPY, ()=/ BY ORDER, / /ASSTT. REGISTRAR .