Arijit Dutta, Paschim Medinipur V. ACIT, Range-1, Midnapore, Paschim Medinipur

MA 11/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3259 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 13-02-2015
• Court: TRIBUNAL
• Keywords: Reassessment proceedings
• Section: 143(3); 142(1); 148; 139

Judgement Text

MA NO . 11 /KOL/201 5 SH. J ARIJIT DUTTA - C - JM 1 IN THE INCOME TAX APPELLATE TRIBUNAL : BENCH C : KOLKATA [ BEFORE HON. SHRI P.K. BANSAL , ACCOUNTANT MEMBER & HON. SHRI MAHAVIR SINGH , JUDICIAL MEMBER] MISC. APPLICATION NO . 11 /KOL/201 5 [ ARISING OUT OF ITA NO . 41/KOL/2012 A.Y 200 6 - 07 ] ARIJIT DUTTA VS. A.C.I.T RANGE - 1, MIDNAPORE PAN: A DQPD 7831B [ APPLICANT ] [RESPONDENT] FOR THE APPLICANT : SHRI K.L BHOWMICK, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI A MITAV ROY, ADDLCIT/SR.DR DATE OF HEARING : 1 9 - 06 - 2015 DATE OF PRONOUNCEMENT : 19 - 06 - 2015 O R D E R SHRI MAHAVIR SINGH , JUDICIAL MEMBER : BY WAY OF THIS MISCELLANEOUS AP PLICATION THE ASSESSEE HAS REQUESTED THE TRIBUNAL TO RECTIFY A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL IN ITA NO S .41 - 42 /KOL/2012 FOR THE ASSESSMENT YEAR S 200 6 - 07 & 2007 - 08 DATED 26/ 11 /201 4 (SMC CASE) . 2. THE LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT THERE IS A MISTAKE APPARENT FROM RECORD IN ASSUMING JURISDICTION BY ADDL. CIT, RANGE - 1, MIDNAPORE ON FOLLOWING FACTS: - BRIEF FACTS OF THE CASE FOR THE ASST. YEAR 2006 - 07 REVEAL THAT THE RETURN OF INCOME FILED U/S. 139 ON 18.10.2006 WAS D ISPOSED OF U/S. 143(1) OF THE ACT APPARENTLY ON 29 - 1 - 2007. NO SCRUTINY PROCEEDINGS HAVE BEEN STARTED UNDER SECTION 143(3) OF THE ACT. HOWEVER PROCEEDINGS U/S.147 HAVE BEEN STARTED WITHOUT CONFRONTING THE PERSONS INVOLVED. NOTICE WAS ISSUED U/S. 148 ON 27.5 .2008 AND THE MA NO . 11 /KOL/201 5 SH. J ARIJIT DUTTA - C - JM 2 ASSESSEE IN COMPLIANCE THEREOF DECLARED HIS RETURN FILED ON 18.10.2006 TO BE THE RETURN U/S. 148 ON 20.6.2008 . THE PROCEEDINGS AS ABOVE HAVE BEEN STARTED BY THE ASSESSING OFFICER BEING INCOME TAX OFFICER, W ARD 1(1) MIDNAPORE AND THE STATU TORY NOTICE U/S. 143(2) OF THE ACT HAS BEEN ISSUED BY THE SAID INCOME TAX OFFICER, W ARD 1(1), MIDNAPORE ON 21.07.2008. THE SAID ITO DID NOT CONCLUDE THE REASSESSMENT PROCEEDINGS UNDER SECTION 143 OR 144. IN THE MEAN WHILE THE COMMISSIONER OF INCOME TAX - X IX KOLKATA CREATED NEW CHARGE OF ADDITIONAL C.I.T RANGE 1, MIDNAPORE CHARGE (HIS ORDER NO.M9/09 - 10 DT. 10 - 11 - 2009) AND MR. C.S BHARTI APPEARS TO HAVE BEEN APPOINTED AS THE ADDITIONAL CIT, RANGE 1, MIDNAPORE TO DO THE REASSESSMENT PROCEEDINGS IN QUESTION. T HE JURISDICTION HAS BEEN DECLARED TO BE A CONCURRENT ONE WITH THAT OF THE ITO, WARD 1(1), MIDNAPORE. 3. NOW THE ASSESSEE HAS TAKEN UP THE ISSUE OF JURISDICTION IN MISC. APPLICATION. WE FIND THAT THE TRIBUNAL HAS DEALT WITH THE LEGALITY OF ASSUMPTION IN P ARA 3 OF ITS ORDER, WHICH READS AS UNDER: - 3. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE FOR ASSESSMENT YEARS 2006 - 07 AND 2 007 - 08 FILED ITS RETURN OF INCOME ON 18.10.2006 AND 29.10.2007 RESPECTIVELY. THESE RETURNS WERE PROCESSED U/S. 143(1) OF THE ACT A ND ASSESSEE WAS DOING BUSINESS UNDER PROPRIETORSHIP CONCERN OF WHOLESALE TRADING OF CONSUMER GOODS AND CIGARETTE UNDER THE NAME AND STYLE OF M/S. G.S TRADING. SUBSEQUENTLY, FOR BOTH THE YEARS , A SSESSMENTS WERE REOPENED BY ISSUING NOTICE U/S. 148 OF THE AC T ON 27.05.2008 . LATER ON, THE MATTER WAS SELECTED FOR SCRUTINY AND NOTICES U/S. 143(2) OF THE ACT DATED 21.07.2008 WERE ISSUED AND DULY SERVED ON THE ASSESSEE BY ITO, WD - 1(1), MIDNAPORE. SUBSEQUENTLY, THE JURISDICTION WAS TRANSFERRED U/S.120 OF THE ACT BY CIT, KOL - XIX VIDE ORDER NO.151/09 - 10 DATED 21.01.2010 TO ADDL. CIT, RANAGE - 1, MIDNAPORE, WHO BECAME THE AO OF THE ASSESSEE FOR AY 2006 - 07 AND 2007 - 08 . ACCORDINGLY, ADDL. CIT, RANGE - 1, MIDNAPORE ISSUED NOTICE U/S. 142(1) OF THE ACT DATED 13.11.2009 AND CO MPLETED ASSESSMENT FOR BOTH THE ASSESSMENT YEARS. AT THE FIRST INSTANCE, IT IS TO BE NOTED THAT NOTICES U/S. 143(2) WERE ISSUED IN BOTH THE YEARS BY ITO, WARD - 1(1), MIDNAPORE AND FURTHER NOTICE U/S. 142(1) WAS ISSUED BY THE JURISDICTIONAL AO I.E ADDL. C IT, RANGE - 1, MIDNAPORE. IN TERM OF THE MA NO . 11 /KOL/201 5 SH. J ARIJIT DUTTA - C - JM 3 ABOVE, I FIND NO INFIRMITY IN THE ORDER OF CIT(A) CONFIRMING THE JURISDICTIONAL ISSUE IN FAVOUR OF REVENUE AND AGAINST THE ASSESSEE. WE CONFIRM THE ORDER OF CIT(A) AND THIS ISSUE OF ASSESSEE S APPEAL IS DISMISSED. 4. IN VIEW OF THE ABOVE, WE FIND NO MISTAKE IN THE SAID ORDER OF THE TRIBUNAL , WHICH CAN BE RECTIFIED . 5 . I N THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS DISMISSED IN TERMS OF THE ABOVE . THIS ORDER IS PRONOUNCED IN THE OPE N COURT ON 19/06/2015 SD/ - SD/ - [ P.K BANSAL ] [ MAHAVIR SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED 19/06/2015 **PRADIP SPS COPY OF THE ORDER FORWARDED TO : 1 . APPLICANT: SHRI ARIJIT DUTTA PROP: M/S. G.S TRADING, COLONELGOLA, P.O MIDNAPORE, DIST: PASCHIM MIDNAPORE - 721101. 2 . RESPONDENT: ADDL. CIT, RANGE - 1, MIDNAPORE. 3 . THE CIT(A) KOL. 4. THE CIT KOL. 5. DR,ITAT, KOL TRUE COPY BY ORDER ASSISTANT REGISTRAR,ITAT,KOL