Appeal Details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 9871 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
26-06-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
misc
Appeal Filed On
15-11-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI S.S. GODARA, HONBLE JUDICIAL MEMBER] M.A. NO. 212/KOL/2019 [A/O I.T.A. NOS. 431/KOL/2015] ASSESSMENT YEARS: 1987-1988 SRI SATINATH BHATTACHARYA...........................................................APPELLANT SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 [PAN : AEAPB 1514 Q] VS. C.C.I.T-III, KOLKATA..................................................................................................................RESPONDENT M.A. NO. 213/KOL/2019 [A/O I.T.A. NOS. 433/KOL/2015] ASSESSMENT YEARS: 1986-87 & M.A. NO. 214/KOL/2019 [A/O I.T.A. NOS. 434/KOL/2015] ASSESSMENT YEARS: 1987-1988 SRI KRISHNA CHARAN BHATTACHARYA......................................................................APPELLANT SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 [PAN : AEAPB 1513 Q] VS. C.C.I.T-III, KOLKATA..................................................................................................................RESPONDENT M.A. NO. 215/KOL/2019 [A/O I.T.A. NOS. 435/KOL/2015] ASSESSMENT YEARS: 1986-87 & M.A. NO. 216/KOL/2019 [A/O I.T.A. NOS. 436/KOL/2015] ASSESSMENT YEARS: 1987-1988 SRI RAGUNATH BHATTACHARYA...................................................................................APPELLANT SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 [PAN : AEAPB 1453 N] VS. C.C.I.T-III, KOLKATA..................................................................................................................RESPONDENT M.A. NO. 217/KOL/2019 [A/O I.T.A. NOS. 439/KOL/2015] ASSESSMENT YEARS: 1986-87 SRI NARENDRANATH BHATTACHARYA.........................................................................APPELLANT SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 [PAN : AEAPB 1454 M] VS. C.C.I.T-III, KOLKATA..........................................................................................RESPONDENT 2 M.A. NO. 212/KOL/2019 SRI SATINATH BHATTACHARYA M.A. NO. 213/KOL/2019 M.A. NO. 214/KOL/2019 SRI KRISHNA CHARAN BHATTACHARYA M.A. NO. 215/KOL/2019 M.A. NO. 216/KOL/2019 SRI RAGUNATH BHATTACHARYA M.A. NO. 217/KOL/2019 SRI NARENDRANATH BHATTACHARYA APPEARANCES BY: SHRI A.B. MAITRA, ADVOCATE, APPEARING ON BEHALF OF THE ASSESSEE SHRI DHRUBOJYOTI RAY, JCIT, SR. D/R, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 10 TH , 2020 DATE OF PRONOUNCING THE ORDER : JUNE 26 TH , 2020 O R D E R PER S.S. GODARA, JM :- ALL THESE ASSESSEES AS MANY INSTANT MISCELLANEOUS APPLICATIONS SEEK TO RECALL THE TRIBUNALS COMMON ORDER IN THE CORRESPONDING MAIN APPEALS DT. 26/02/2019 DELETING ALL THE ADDITIONS MADE IN THE RESPECTIVE LOWER AUTHORITIES ORDERS. 2. THE LEARNED AUTHORISED REPRESENTATIVES SUBMISSION AT THE OUTSET IS THAT ALL THESE CASES INVOLVE DIFFERENT ISSUES THAN A COMMON ONES GOING BY THE FOLLOWING COMPILATION CHART:- 3 M.A. NO. 212/KOL/2019 SRI SATINATH BHATTACHARYA M.A. NO. 213/KOL/2019 M.A. NO. 214/KOL/2019 SRI KRISHNA CHARAN BHATTACHARYA M.A. NO. 215/KOL/2019 M.A. NO. 216/KOL/2019 SRI RAGUNATH BHATTACHARYA M.A. NO. 217/KOL/2019 SRI NARENDRANATH BHATTACHARYA 4 M.A. NO. 212/KOL/2019 SRI SATINATH BHATTACHARYA M.A. NO. 213/KOL/2019 M.A. NO. 214/KOL/2019 SRI KRISHNA CHARAN BHATTACHARYA M.A. NO. 215/KOL/2019 M.A. NO. 216/KOL/2019 SRI RAGUNATH BHATTACHARYA M.A. NO. 217/KOL/2019 SRI NARENDRANATH BHATTACHARYA 3. I HAVE GIVEN MY THOUGHTFUL CONSIDERATION TO THE ASSESSEES FOREGOING COMPILATION CHART. THE FACT REMAINS THAT THE TRIBUNALS COMMON ORDER HAS MADE IT CLEAR THAT BOTH THE LOWER AUTHORITIES ACTION MAKING THE CORRESPONDING ADDITIONS ARE NOT BASED ON ANY SUPPORTIVE. THIS CLINCHING FACT HAS GONE UNREBUTTED DURING THE COURSE OF HEARING. I THEREFORE DO NOT FIND ANY APPARENT ERROR IN THE TRIBUNALS ORDER DT. 26/02/2019 DELETING THE CORRESPONDING ADDITIONS. 4. BEFORE PARTING, IT IS NOTED THAT THE ORDER IS BEING PRONOUNCED AFTER NINETY (90) DAYS OF HEARING. HOWEVER, TAKING NOTE OF THE EXTRAORDINARY SITUATION IN THE LIGHT OF THE COVID-19 PANDEMIC AND LOCKDOWN, THE PERIOD OF LOCKDOWN DAYS NEED TO BE EXCLUDED. FOR COMING TO SUCH A CONCLUSION, I RELY UPON THE DECISION OF THE CO-ORDINATE BENCH OF THE MUMBAI TRIBUNAL IN THE CASE OF DCIT VS. JSW LIMITED IN ITA NO. 6264/MUM/2018 & 6103/MUM/2018, ASSESSMENT YEAR 2013-14, ORDER DT. 14 TH MAY, 2020. 5. THESE ASSESSEES MULTIPLE MISCELLANEOUS APPLICATIONS ARE DISMISSED. KOLKATA, THE 26 TH DAY OF JUNE, 2020. SD/- [ S.S. GODARA ] JUDICIAL MEMBER DATED : 26.06.2020 {SC SPS} 5 M.A. NO. 212/KOL/2019 SRI SATINATH BHATTACHARYA M.A. NO. 213/KOL/2019 M.A. NO. 214/KOL/2019 SRI KRISHNA CHARAN BHATTACHARYA M.A. NO. 215/KOL/2019 M.A. NO. 216/KOL/2019 SRI RAGUNATH BHATTACHARYA M.A. NO. 217/KOL/2019 SRI NARENDRANATH BHATTACHARYA COPY OF THE ORDER FORWARDED TO: 1. SRI SATINATH BHATTACHARYA SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 2. SRI KRISHNA CHARAN BHATTACHARYA SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 3. SRI RAGUNATH BHATTACHARYA SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 4. SRI NARENDRANATH BHATTACHARYA SOUTH BISHNUPUR SOUTH 24 PARGANAS PIN - 743395 5. C.C.I.T-III, KOLKATA 6. CIT(A)- 7. CIT- , 8. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES
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