Manju Devi Shah , Kolkata V. ITO, Ward - 62(1), Kolkata

ITA 65/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7762 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-06-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER JCITSRDR
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 147; 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.65/KOL/2019 ASSESSMENT YEAR:2008-09 MANJU DEVI SHAH BLOCK-B, 4 TH FLOOR, 22, LAKE TOWN, KOLKATA-89 [ PAN NO.AMKPS 3650 G ] / V/S . INCOME TAX OFFICER WARD-62(1), 169, AJC BOSE ROAD, BAMBOO VILLA, KOLKATA-14 /APPELLANT .. /RESPONDENT ITA NO.66/KOL/2019 ASSESSMENT YEAR:2008-09 SANDEEP KUMAR SHAH BLOCK-B, 4 TH FLOOR, 22, LAKE TOWN, KOLKATA-89 [ PAN NO.APRPS 6509 J ] / V/S . INCOME TAX OFFICER WARD-62(1), 169, AJC BOSE ROAD, BAMBOO VILLA, KOLKATA-14 /APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI MIRAJ D SHAH, ADVOCATE /BY REVENUE SHRI SANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 27-06-2019 /DATE OF PRONOUNCEMENT 24-07-2019 /O R D E R THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEAR 2 008-09, ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-19 KOLKATAS S EPARATE ORDERS ALL DATED 16.05.2018 PASSED IN CASE NOS. CIT(A),KOL-19/10022, 10027/016-17, INVOLVING PROCEEDINGS U/S. 147 OF THE INCOME TAX ACT, 1961; I N SHORT THE ACT. HEARD BOTH THE ASSESSEES AS WELL AS REVENUE. CASE FILE(S) PERUSED. 2. IT APPEARS AT THE OUTSET THAT THE CIT(A)S IDENT ICAL EX PARTE ORDER(S) HOLD THAT THE RPAD NOTICE(S) ISSUED TO BOTH THE ASSESSEES HAV ING COMMON ADDRESS STOOD RETURNED UNSERVED. HE THEREFORE WENT BY CORRESPONDI NG DETAILS IN FORM-35 TO DECLINE ITA NO.65-66/KOL/2019 A.Y.2008-09 MANJU DEVI & SANDEEP KR. SHAH VS. ITO WD--62(1 ), KOL. PAGE 2 BOTH THESE ASSESSEES LOWER APPEAL(S) EX PARTE. THE TAXPAYERS ONLY CASE BEFORE ME IS THAT HAVING BEEN VERY MUCH ALWAYS TO PURSUE THE INS TANT LIS PREFERRED AGAINST THE ASSESSING OFFICERS ACTION MAKING SEC. 69 ADDITION OF UNDISCLOSED INVESTMENTS AND SALE PROCEEDS AMOUNTING TO 7,57,050/- AND 2,99,810/- IN FORMER AND 2,19,390/- AND 7,44,726/- IN LATTER CASE; RESPECTIVELY. LEARNED DE PARTMENTAL REPRESENTATIVE FAILS TO REBUT THE CRUCIAL FACTS THAT THE CIT(A) HAS NOT ADJ UDICATED THE MERITS OF THE ISSUES AS WELL. I THEREFORE DEEM IT APPROPRIATE TO RESTORE TH E INSTANT LIS BACK TO CIT(A) FOR AFRESH DECISION ON MERITS AS CONTEMPLATED U/S 250(6) OF TH E ACT REQUIRING POINTS OF DETERMINATION. THE ASSESSEE SHALL NOW APPEAR BEFORE CIT(A) ON OR BEFORE 10.11.2019 ALONGWITH A COPY OF THE INSTANT ORDER FOR FURTHER C ONSEQUENTIAL PROCEEDINGS TO BE FINALIZED WITHIN THREE EFFECTIVE OPPORTUNITIES OF H EARING. I ORDER ACCORDINGLY. 3. THESE TWO ASSESSEES APPEALS ARE ALLOWED FOR STA TISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 24/07/2019 SD/- (S.S. GODARA) JUDICIA L MEMBER KOLKATA, *DKP/SR.PS ' - 24/07/2019 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-MANJU DEVI SHAH/SANDEEP KR. SHAH BLOCK-B, 4 TH FLOOR, 22, LAKE TOWN, KOLKAT-8 9 2. /REVENUE-ITO WD-62(1), 169, AJC BOSE ROAD, BAMBOO V ILLA, KOLKATA-14 3. % ' / CONCERNED CIT 4. ' - / CIT (A) 5. ( ++% , % / DR, ITAT, KOLKATA 6. - / GUARD FILE. BY ORDER/ , /TRUE COPY/ %,