DCIT, Circle - 35, Kolkata, Kolkata V. Pioneer Co-operative Car Parking Servicing Y Cons. Society Ltd., Kolkata

MA 40/KOL/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3060 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 25-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NOS. 40 / KOL / 201 4 (IN I.T.A. NO . 1 672 / KOL ./20 09 ) ASSESSMENT YEAR: 20 0 4 - 20 05 & M.A. NOS. 41/KOL/2014 (IN I.T.A. NO . 934/KOL./2010) ASSESSMENT YEAR: 20 06 - 2007 PAG E 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH , JUDICIAL MEMBER M.A. NO. 40 /KOL/201 4 (ARISING OUT OF I.T.A. NO. 1 672 / KOL / 20 09 ) ASSESSMENT YEAR : 20 0 4 - 20 05 & M.A. NO. 4 1/KOL/2014 (ARISING OUT OF I.T.A. NO. 934 / KOL / 20 10) ASSESSMENT YEAR : 20 06 - 2007 INCOME TAX OFFICER,....................................... ... ...... ....... ... .. .APP L ICA NT WARD - 35(1), KOLKATA - VS. - PIONEER COOPERATIVE CAR PARKING SERVICING & CO NSTRUCTION SOCIETY LIMITED,......... ... ... . RESPONDENT 33/1, N.S. ROAD, KOLKATA - 700 001 [PAN : AADHP 0932 R] APPEARANCES BY: SHRI SANJAY, ADDL. CIT , FOR THE APPLICANT SHRI M. GHOSH, ADVOCATE & SHRI K.N. KUNDU, A.R. , FOR THE RESPONDENT DATE OF CONCLUD ING THE HEARING : APRIL 1 7 , 2 01 5 DATE OF PRONOUNCING THE ORDER : APRIL 17 , 201 5 O R D E R PER P.K. BANSAL : TH E S E MISCELLANEOUS APPLICATION S HA VE BEEN FILED BY THE REVENUE AGAINST THE ORDERS OF THE TRIBUNAL DATED 21.10.2011 AND 11.01.2012 IN ITA NOS. 1672/KOL/2009 AND 934/KOL/2010 RESPECTIVELY. 2. IN THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE, THE REVENUE HAS STATED THAT THERE HAS BEEN A MISTAKE IN THE FINDING OF THE TRIBUNAL WHEN THE TRIBUNAL ALLOWED THE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2004 - 05 & 2006 - 07 BY HOLDING THAT IN VIEW OF THE ABOVE FACTS AS THE ISSUES INVOLVED ARE SAME, FOLLOWING THE ORDER OF THE LD. M.A. NOS. 40 / KOL / 201 4 (IN I.T.A. NO . 1 672 / KOL ./20 09 ) ASSESSMENT YEAR: 20 0 4 - 20 05 & M.A. NOS. 41/KOL/2014 (IN I.T.A. NO . 934/KOL./2010) ASSESSMENT YEAR: 20 06 - 2007 PAG E 2 OF 3 CIT(APPEALS) FOR THE ASSESSMENT YEAR 2004 - 05 THE ASSESSEE S CLAIM IS CONSIDERED AS A COOPERATIVE SOCIETY AND IS ALLOWED DEDUCTION UNDER SECTION 80P(2)(A)(VI) OF THE ACT . IT WAS CONTENDED BY THE LD. A.R. AT THE TIME OF HEARING THAT THE TRIBUNAL HAS CONSIDERED THE STATUS OF THE ASSESSEE AS A COOPERATIVE SOCIETY. 3. LD. D.R. BEFORE US STATED THAT IN BOTH THE APPEALS , THE ASSESSEE HAS GIVEN A UNDERTAKING BEFORE THE ASSESSING OFFICER THAT IF HIGHER APPELLATE FORUM OF THE APPEAL GOES AGAINST THE ASSESSEE IN ASSESSMENT YEAR 2004 - 05, DEPARTMENT CAN TAKE NECESSARY STEPS IN ASSESSMENT YEAR 2007 - 08 AND ON THAT BASIS IT WAS C ONTENDED THAT THERE HAD BEEN MISTAKE S IN THE ORDER OF THE TRIBUNAL. 4. LD. A.R., ON THE OTHER HAND, BEFORE US CONTENDED THAT THE TRIBUNAL HAS GIVEN A FINDING AND DECIDED THE ISSUE TO TAKE THE STATUS OF THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL SUBMISSION S AND CAREFULLY CONSIDERED THE SAME. IN OUR OPINION, NO MISTAKE H AS CREPT IN TO THE ORDER OF TRIBUNAL , W HEN THE TRIBUNAL HAD GIVEN DIRECTION TO THE ASSESSING OFFICER IN ITS FINDING TO TAKE THE STATUS OF THE ASSESSEE AS A CO OPERATIVE SOCIETY. THE UNDERTAKEN GIVEN BY THE ASSESSEE BEFORE THE ASSESSING O FFICER CANNOT BIND THE APPELLATE AUTHORITY TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. WE, THEREFORE, DISMISS BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE. 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH APRIL , 201 5 . SD/ - SD/ - MAHAVIR SINGH P.K. BANSAL ( JUDICIAL MEMBER) ( ACCOUNTANT MEMBER) KOLKATA, THE 17 TH D AY OF APRIL , 201 5 M.A. NOS. 40 / KOL / 201 4 (IN I.T.A. NO . 1 672 / KOL ./20 09 ) ASSESSMENT YEAR: 20 0 4 - 20 05 & M.A. NOS. 41/KOL/2014 (IN I.T.A. NO . 934/KOL./2010) ASSESSMENT YEAR: 20 06 - 2007 PAG E 3 OF 3 COPIES TO : (1) INCOME TAX OFFICER, WARD - 35(1), KOLKATA (2) PIONEER COOPERATIVE CAR PARKING SERVICING & CONSTRUCTION SOCIETY LIMITED, 33/1, N.S. ROAD, KOLKATA - 700 001 (3) COMMISSIONER OF INCOME - TAX (APPEAL S) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .