M/s. CKS Enterprises Trust, Bangalore V. ITO, Bangalore

ITA 827/BANG/2006

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2016 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-12-2009
• Assessment Year: 1998-1999
• Appeal Filed On: 22-09-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V S SREELEKHA

Judgement Text

PAGE 1 OF 2 ITA NOS.1573/B/05, 827 TO 831/B/06 1 THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI N L KALRA, A.M. AND SHRI GEORGE GEORGE K, J.M. ITA NO.1573/BANG/2005 (ASST. YEAR 2001-02) ITA NOS.827 TO 831/BANG/2006 (ASST. YEARS 1998-99, 1999-00, 2000-01 & 2002-03) M/S C K S ENTERPRISES TRUST, #18, RANGAPPA STREET, MAVALLI, BANGALORE. - APPELLANT VS THE INCOME TAX OFFICER, WARD-3(1), BANGALORE. - RESPONDENT APPELLANT BY : SHRI NARENDRA SHARMA RESPONDENT BY : SMT. V S SREELEKHA O R D E R PER BENCH : THE ASSESSING OFFICER MADE SUBSTANTIVE ASSESSMENT IN THE HANDS OF SMT. CHITRAKALA AND PROT ECTIVELY ASSESSMENTS WERE MADE IN THE HANDS OF THE TRUST. I N THE CASE OF SMT. CHITRAKALA, THE ASSESSEE WITHDREW THE APPEAL W HICH IS PENDING BEFORE THE ITAT, VIDE LETTER DATED 7.12.09 AND THEREFORE, THE INCOME STANDS SUBSTANTIVELY ASSESSED IN THE HANDS OF SMT. CHITRAKALA. THE SAME INCOME CANNOT BE ADDE D PROTECTIVELY IN THE HANDS OF THE TRUST ONCE THE INCO ME IS TO BE PAGE 2 OF 2 ITA NOS.1573/B/05, 827 TO 831/B/06 2 SUBSTANTIVELY ASSESSED IN THE HANDS OT SMT. CHTIRAKA LA. THUS, THE APPEALS IN THE CASE OF THE TRUST ARE ALLOWED BE CAUSE THE INCOME STANDS ALREADY ASSESSED SUBSTANTIVELY IN THE N AME OF SMT. CHITRAKALA. 2. IN THE RESULT, THE APPEALS ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 11TH DECEMBER , 2009. SD/- SD/- (GEORGE GEORGE K) (N L KALRA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED:11/12/2009 COPY TO :- 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT(A) CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR 6. GF 7. GF, ITAT, DELHI BENCH BY ORDER MSP/10/12/ ASSISTANT REGISTRAR, ITAT, BANGALORE.