DCIT, Central Circle-XX, Kolkata, Kolkata V. Sri Krishna Ghosh, Dakshin Dinajpur

MA 151/KOL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3574 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1999-2000
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: SIDDHARTHA AGARWAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM M.A. NOS.151 TO 155/KOL/2016 (ARISING OUT OF ./ITA NOS.1906 TO 1910/KOL/2009) ( / ASSESSMENT YEARS: 1999-2000, 2000-01, 2002-03, 2 003- 04 & 2005-06) ACIT, CENTRAL CIRCLE-XX, KOLKATA VS. SHRI KRISHNA GHOSH VILL-BANGAR, P.O. GANGARAMPUR, DISTRICT- DAKSHIN DINAJPUR ./ ./PAN/GIR NO. : ADLPG 9916 B ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : SHRI DHRUBAJYOTI ROY, JCIT RESPONDENT BY : SHRI SIDDHARTHA AGARWAL, ADVOCATE / DATE OF HEARING : 03/01/2020 /DATE OF PRONOUNCEMENT : 04/03/2020 / O R D E R PER DR. A. L. SAINI: THESE ARE FIVE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 03/08/2016. SHRI KRISHNA GHOSH MA NOS. 151 TO 155/KOL/2016 (ARISING OUT OF I.T.A. NOS. 1906 TO 1910/KOL/2009) A.YS: 1999-2000, 2000-01, 2002-03, 2003-04& 2005-06 P PP PA AA AG GG GE EE E | || | 2 22 2 2. SINCE THESE MISCELLANEOUS APPLICATIONS PERTAIN T O SAME ASSESSEE, COMMON AND IDENTICAL ISSUES ARE INVOLVED THEREFORE THESE HAVE BEEN CLUBBED AND HEARD TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SA KE OF BREVITY. 3. BRIEF FACTS QUA THE ISSUE ARE THAT THE TRIBUNA L HAD DISPOSED OFF THE APPEALS OF THE ASSESSEE FOR A.YS. 1999-2000, 2000-01, 2002-03, 2003-04 AND 2005-06 BY COMMON ORDER DATED 03.08.2016. 4. THE TRIBUNAL HAS NOT CONSIDERED THE CROSS APPEAL S FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A), CC-1, KOLKATA. AFTER H AVING HEARD BOTH THE PARTIES, WE HAD DIRECTED BY SERIES OF ORDERS TO THE REGISTRY TO TRACE OUT THE FATE OF THE REVENUE APPEALS AS CONTENDED BY THE REVENUE. HOWEVER, WE CA ME TO KNOW THAT THE REVENUES APPEALS HAVE BEEN DISPOSED OFF FOR A.Y. 1 999-2000, 2000-01, 2002-03 ON 23.12.2009 BY B BENCH. THE REGISTRY ALSO BROUG HT TO OUR NOTICE THAT AFTER HAVING CARRIED OUT AN ENQUIRY IT COULD NOT TRACE OU T THE APPEAL OF THE REVENUE FOR A.Y. 2003-04 AND BASED ON THE REGISTRY NOTE THAT TH E REVENUE HAS NOT PREFERRED ANY APPEAL FOR A.Y. 2003-04 WE DIRECTED THE DEPARTM ENT TO PRODUCE ANY EVIDENCES TO THE EFFECT THAT THEY HAD FILED ANY APPEAL FOR AY 2003-04 WHICH THEY COULD NOT DO IT THOUGH THE MATTER WAS FIXED SEVERAL TIMES. 5. TODAY WHEN THE MATTER WAS LISTED FOR HEARING THE LD. COUNSEL FOR THE ASSESSEE SHRI SIDDHARTHA AGARWAL BROUGHT TO OUR NOTICE THAT ALL THE REVENUES APPEALS FROM A.Y. 1999-2000, 2000-01, 2002-03, 2003-04 IN ANY WA Y COULD HAVE BEEN HIT BY CBDT CIRCULAR WHICH HAS KEPT FINANCIAL THRESHOLD O F RS. 50 LAKH. ACCORDING TO THE LD. COUNSEL, IT IS THEREFORE, EVEN IF, DEPARTME NT HAD PREFERRED AN APPEAL FOR AY 2003-04 IT WOULD HAVE BEEN WITHDRAWN AS DISMISSED. THEREFORE, IN THE LIGHT OF THE ABOVE, WE FIND THAT THERE IS NO POINT IN KEEPING TH E MISCELLANEOUS APPLICATION ANYMORE AND THEREFORE WE DISMISS THE MISCELLANEOUS APPLICATIONS PREFERRED BY THE REVENUE. SHRI KRISHNA GHOSH MA NOS. 151 TO 155/KOL/2016 (ARISING OUT OF I.T.A. NOS. 1906 TO 1910/KOL/2009) A.YS: 1999-2000, 2000-01, 2002-03, 2003-04& 2005-06 P PP PA AA AG GG GE EE E | || | 3 33 3 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE REVENUE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 04.03.2020 . SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE:04/03/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. ACIT, CENTRAL CIRCLE-XX, KOLKATA 2. SHRI KRISHNA GHOSH 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES