Smt. Jayashree Jayakar Mohanka, Legal Heir of Late Lalit Mohanka, Kolkata V. DCIT, Central Circle - 4(4), Kolkata , Kolkata

ITSSA 33/KOL/2018

AI Insights

The case involves a series of appeals by Smt. Jayashree Jayakar Mohanka against the orders of the Ld. Commissioner of Income Tax (Appeals)-21, Kolkata, for the assessment years 2006-07 to 2010-11. The appeals were related to various issues which were initially contested but were later resolved in favor of the assessee by the Ld. CIT(A), who deleted the additions made in the assessments. The revenue did not challenge these decisions further, leading to the finality of the CIT(A)'s orders. The Tribunal dismissed the appeals on the grounds of maintainability, noting that there was no existing cause of action as the assessee had already received full relief.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134612 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 24-08-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 02-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ᮰ी राजेश कुमार ,लेखा सद᭭य एवं ᮰ी संजय शमाᭅ ᭠याियक सद᭭यके समᭃ [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.(SS).A. Nos. 32 to 36/Kol/2018 Assessment Year: 2006-07 to 2010-11 Smt. Jayshree Jayakar Mohanka, L/H of Late Lalit Mohanka (PAN: AEAPM 5899 P) Vs. DCIT, CC-4(4), Kolkata Appellant / )अपीलाथᱮ( Respondent Date of Hearing / सुनवाई कᳱ ितिथ 25 .08.2023 Date of Pronouncement/ आदेश उ᳃ोषणा कᳱ ितिथ 14.09.2023 For the Appellant/ िनधाᭅᳯरती कᳱ ओर से Shri Akkal Dudhwewala, A.R Shri Kush Kanodia For the Respondent/ राज᭭व कᳱ ओर से Shri Amal Kamat, CITDR ORDER / आदेश Per Rajesh Kumar, AM: These are the appeals preferred by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-21, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 28.02.2018 for the AY 2006-07 to 2010-11. 2. The assessee has filed these bunch of appeals challenging the order of Ld. CIT(A) on various issues. We note that the Ld. CIT(A) has allowed the appeal of the assessee deleting the addition and the revenue has not gone into further appeal. Thus the order passed by the Ld. CIT(A) has attained finality. In our opinion, the assessee has been allowed full relief by the Ld. CIT(A) and there is no prejudice whatsoever 2 I.T.(SS).A. Nos.32 to 36/Kol/2018 Assessment Years: 2006-07to 2010-11 Smt. Jayashree Jayakar Mohanka, L/H of Late Lalit Mohanka caused to the assessee by the order of Ld. CIT(A) and therefore these appeals of the assessee are not maintainable as no cause of action arose in favour of the assessee. During the course of hearing also when a query was put to the counsel of the assessee as to how these appeals were maintainable when the additions have already been deleted and there being no cause of action arising against the order of Ld. CIT(A) in favour of the assessee, the Ld. A.R candidly stated that these appeals were filed out of abundant caution to defend the assessee against any other action by the Department so that the same could be taken care of by keeping the issue alive before the Tribunal. Considering these facts and circumstances, we are inclined to dismiss these appeals of the assessee as not maintainable. 3. In the result, all the appeals of the assessee are dismissed. Order is pronounced in the open court on 14th September, 2023 Sd/- Sd/- (Sonjoy Sarma /संजय शमाᭅ) (Rajesh Kumar/राजेश कुमार) Judicial Member/᭠याियक सद᭭य Accountant Member/लेखा सद᭭य Dated:14th September, 2023 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Smt. Jayashree Jayakar Mohanka, 5B, Maruti Sadan, Ballygunj, 12, Dover Park, Kolkata-700019 2. Respondent – DCIT, CC-4(4), Kolkata 3. Ld. CIT(A)- 21, Kolkata 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata