ACIT, Circle-27,Haldia, Purba Medinipur V. Shri Sukumar Chandra Sahoo, Purba Medinipur

MA 21/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6293 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 147

Judgement Text

1 MA NO.21/KOL/2018 SUKUMAR CHANDRA SAHOO, AY- 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] MA NO. 21/KOL/2018 IN I.T.A. NO. 2073/KOL/2016 ASSESSMENT YEAR: 2012-13 ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-27, KOLKATA. VS. SHRI SUKUMAR CHANDRA SAHOO (PAN: AJCPS8123K) APPLICANT RESPONDENT DATE OF HEARING 23.03.2018 DATE OF PRONOUNCEMENT 23.03.2018 FOR THE APPLICANT SHRI SAURABH KUMAR, ADDL. CIT, SR .DR FOR THE RESPONDENT SHRI AKKAL DUDHEWEWALA (AMICUS C URIE) ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECONSIDER OUR ORDER PASSED ON 27.09.2017 FOR AY 2012-13 IN ITA NO. 2073/KOL/2016. 2. AT THE OUTSET ITSELF, THE LD. DR SUBMITTED TH AT THE MISC. APPLICATION FILED BY THE REVENUE FOR RECONSIDERATION IS ON THE GROUND THAT T HE ORDER OF THE TRIBUNAL ORDER IS INCORRECT INASMUCH AS IT HELD THE NOTICE ISSUED U/S. 143(2) W AS BEYOND TIME IN VIEW OF SECTION 292BB OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT). 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, SHRI AKKAL DUDHEWEWALA, FCA WAS ASKED BY THE TRIBUNAL TO ASSIST US IN ADJUDICAT ING THE ISSUE RAISED BY THE REVENUE. SO, AFTER HEARING THE LD. DR AND SHRI AKKAL DUDHEWEWALA , WE NOTE THAT AS PER THE REVENUE, THE NON-ISSUE OF NOTICE U/S. 143(2) OF THE ACT CAN BE C URED BY SEC. 292BB OF THE ACT, WHICH ACCORDING TO US, IS LEGALLY NOT TENABLE IN VIEW OF THE COORDINATE BENCH DECISION IN THE CASE OF ALOK MITTAL VS. DCIT REPORTED IN (2017) 86 TAXMA NN.COM 275 (KOL. TRIB.) WHEREIN IT HAS BEEN HELD AS UNDER (HEAD NOTES): SECTION 143, READ WITH SECTIONS 147 AND 292BB OF THE INCOME-TAX ACT, 1961 ASSESSMENT ISSUE OF NOTICE (REQUIREMENT OF) ASSESSMENT YEAR 2008-09 WHETHER WHERE NOTICE WAS NOT ISSUED BY ASSESSING OFFICER UNDER SECTION 143(2) BE FORE PASSING ASSESSMENT ORDER UNDER SECTION 143(3) READ WITH SECTION 147, ASSESSMENT MA DE BY HIM WAS BAD IN LAW AND, IN SUCH A CASE, EVEN THOUGH ASSESSEE HAD PARTICIPATED IN ASSE SSMENT PROCEEDINGS, SECTION 292BB WOULD NOT COME TO RESCUE OF REVENUE-HELD, YES (PARA S 7 AND 8) (IN FAVOUR OF ASSESSEE) 2 MA NO.21/KOL/2018 SUKUMAR CHANDRA SAHOO, AY- 2012-13 4. IN VIEW OF THE ABOVE, THE MISC. APPLICATION OF R EVENUE IS UNTENABLE AND, THEREFORE, IS DISMISSED. 5. IN THE RESULT, THE MISC. APPLICATION OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23RD MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ACIT, CIRCLE-27, HALDIA. 2 RESPONDENT SHRI SUKUMAR CHANDRA SAHOO, BHAGYABA NTAPUR, KHANJANCHAK, HALDIA, PURBA MIDNAPORE-721602.. 3. THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY