General Hardwaste Co., Howrah V. CIT, Kol - XVI, Kolkata, Kolkata

ITA 844/KOL/2011

• Counselvise Citation: 84423514 RSA 2011
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 01-06-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AJOY KUMAR SINGH
• Assessee Lawyers: V N PUROHIT
• Section: 263

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ . . . . . . . . , ,, , , ,, , . . . . . .. . ! ! ! ! , ' ' ' ' ] [BEFORE HONBLE SHRI B. R. MITTAL, JM & HONBLE SHRI S.V. MEHROTRA, AM] #$ #$ #$ #$ / I.T.A NO. 844/KOL/2011 %& '() %& '() %& '() %& '()/ // / ASSESSMENT YEAR : 2006-07 GENERAL HARDWASTE COMPANY -VS.- COMMISSIONER OF INCOME TAX-XVI HOWRAH.[PAN : AAEFG 4627 K] KOLKATA. [ +, +, +, +, /APPELLANT ] ]] ] [ ./+, ./+, ./+, ./+,/ // / RESPONDENT ] ]] ] +, +, +, +, / FOR THE APPELLANT : SHRI V. N. PUROHIT ./+, ./+, ./+, ./+, / FOR THE RESPONDENT : SHRI AJOY KUMAR SINGH 0 /ORDER . . . . . .. . ! ! ! ! , ' ' ' ' PER S. V. MEHROTRA, A. M. THE ASSESSEE HAS PREFERRED THIS APPEAL FOR ASSESSM ENT YEAR 2006-07 AGAINST ORDER OF LD. CIT-XVI, KOLKATA DATED 29.03.2011 PASSED UNDER SECT ION 263 OF THE ACT. 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPE AL :- (1) THAT THE ORDER PASSED U/S. 263 OF THE INCOME TAX AC T, 1961 IS BAD IN LAW AND ON THE FACTS AND UNDER THE CIRCUMSTANCES OF THE CASE. (2) THAT WITHOUT PREJUDICE TO ABOVE GROUND, ALTERNA TIVELY THE CIT-XVI, KOLKATA HAS ERRED IN DIRECTING TO MAKE ASSESSMENT D ENOVO IN PLACE OF SO DIRECTING TO MAKE NECESSARY VERIFICATION ON THE THR EE ISSUES RAISED BY ISSUING NOTICE U/S. 263 OF THE INCOME TAX ACT, 1961 . 3. BRIEF FACTS OF THE CASE ARE THAT ASSESSEE HAD FI LED ITS RETURN OF INCOME DECLARING TOTAL INCOME OF RS.2,380/-. THE ASSESSMENT WAS COMPLETED ON THE RETURNED INCOME. LD. CIT AFTER VERIFICATION OF RECORDS ISSUED NOTICE DATED 03.02.2011, CONTAINED A T PAGE 17 OF THE PAPER BOOK. LD. CIT AFTER CONSIDERING THE EXPLANATION SET ASIDE THE ASSESSMEN T ORDER TO BE FINALIZED DENOVO AFTER CONDUCTING APPROPRIATE ENQUIRIES AND APPLYING THE ACT PROPERLY . ITA NO. 884/KOL/2011 2 4. AT THE TIME OF HEARING, LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT DIRECTIONS OF LD. CIT BE MODIFIED TO THE EXTENT THA T THE ENQUIRIES DURING ASSESSMENT PROCEEDINGS BE LIMITED ONLY WITH RESPECT TO THE ISSUES RAISED I N THE NOTICE. 5. LD. DEPARTMENTAL REPRESENTATIVE DID NOT RAISE AN Y OBJECTION TO THE ASSESSEES SUBMISSIONS AND SUBMITTED THAT IT IS VERY MUCH IMPLIED IN THE D IRECTIONS OF THE LD. CIT. 6. HAVING HEARD BOTH THE PARTIES, WE MODIFY THE DIR ECTIONS OF LD. CIT AND DIRECT THE ASSESSING OFFICER TO RESTRICT THE ENQUIRIES WITH RE FERENCE TO THE ISSUES RAISED IN THE NOTICE ISSUED U/S. 263 OF THE ACT DATED 03.02.2011. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED. 0 0 0 0 '1 '1 '1 '1 2 1% 3 4 2 1% 3 4 2 1% 3 4 2 1% 3 4 5' 5' 5' 5' ORDER PRONOUNCED IN THE OPEN COURT ON 18. 08. 2011. SD/- SD/- [ . . . . . . . . , ,, , ] [ . . . . . .. . ! ! ! ! , ' ' ' ' ] [ B. R. MITTAL ] [ S.V. MEHROTRA ] JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( (5' 5' 5' 5') )) ) DATED : 18 TH AUGUST, 2011. 0 8 .9 :9(/ COPY OF THE ORDER FORWARDED TO: 1. +, /APPELLANT : GENERAL HARDWASTE CO., 4, HAZARIMAL S HAH ROAD, SALKIA, HOWRAH. 2 ./+, / RESPONDENT : COMMISSIONER OF INCOME TAX-XVI, KOL KATA. 3. 0% / CIT, 4. 0% ()/ CIT(A), KOLKATA. 5. '3 .%/ DR, KOLKATA BENCHES, KOLKATA [/9 ./ TRUE COPY] 0%1/ BY ORDER, #A /ASSTT REGISTRAR [KKC 'BC %DA E' /SR.PS]