Pushpa Khaitan, Howrah V. ACIT, Circle - 46, Kolkata , Kolkata

MA 40/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4831 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHARY
• Assessee Lawyers: K K KHEMKA
• Section: 6; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & HONBLE SHRI DR. ARJUN LAL SAINI, AM ] M.A. NO. 40 /KOL/2019 [ ARISING OUT OF I .T.A . NO. 179 /KOL/201 8 A.Y : 20 1 1 - 12] AND I.T.A. NO. 179 /KOL/2018 A.Y : 2011 - 12 PUSHPA KHAITAN V/S. ACIT, CIR - 46, KOLKATA PAN: AFUPK5817L ( APPLICANT/ APPELLANT) (RESPONDENT) FOR THE APPLICANT/APPELLANT : SHRI K.K. KHEMKA, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI R O BIN CHOUDHURY, ADD. CIT DATE OF HEARING : 02.08 .201 9 DATE OF PRONOUNCEMENT 09 . 08.2019 ORDER SHRI S.S. GODARA, JM : 1. THIS A SSESSEES MISC. APPLICATION FILED U/S. 254(2) OF THE INCOME TAX ACT 1961 , IN SHORT THE ACT SEEKS TO RE CALL OUR ORDER DATED 30 - 01 - 2019 PASSED EX PARTE CONFIRMING BOTH THE LOWER AUTHORITIES ACTION MAKING VARIOUS DISALLOWANCES/ADDITIONS. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 3. THE A SSESEES ONLY CASE IN HER MISC. APPLICATION IS THAT SHE HAD NOT RECEIVED ANY NOTICE SINCE SHE HAD G ONE T O SINGAPORE WHERE HER ONLY SON, MANOJ KHAITAN IS A PERMANENT RESIDENT. LEARNED DEPARTMENTAL REPRESENTATIVE IS FAIR ENOUGH IN NOT DISPUTING THE ABOVE AVERMENTS . WE THEREFORE TREAT ASSESEES NON APPEARANCE IN THE MAIN APPEAL ON 15 - 01 - 2019 ON ACCOUNT OF CIRCUMSTANCES BEYOND HER CONTROL. WE RE CALL THE ORDER DATED 30 - 01 - 2019 . CASE IS RESTORED TO HIS MAIN/ORIGINAL APPEAL NUMBER . 2 M.A. NO. 40 /KOL/2019 ARISING OUT OF I.T.A. NO. 179 /KOL/2018 & I.T.A. NO. 179/KOL/2018 A.Y 2011 - 12 SRI PUSHPA KHAITAN 2 4 . NOW WE TAKE UP MAIN APPEAL ITSELF - ITA NO.179/KOL/2018 FOR THE A.Y 2011 - 12 WITH THE CONSENT OF BOTH THE LEARNED REPRESENTATIVES. 5 . LEARNED COUNSEL REPRESENTING THE ASSESSEE FILED BEFORE US A COPY OF CIT(A)S ORDER DATED 05 - 07 - 2019 RECTIFYING HIS EARLIER ORDER DATED 03 - 01 - 2018 FORMING SUBJECT MATTER OF THE MAIN APPEAL. HE HAS DIRECTED THE ASSESSING OFFICER IN RECTIFICATION PROCEEDINGS TO ALLOW ASSESSEES CLAIM OF LONG TERM CAPITA L LOSS (LTCL) AFTER PROPER VERIFICATION ALONG WITH NECESSARY CORRECTION IN ASSESSMENT YE AR . TH ESE CLINCHING DEVELOPMENTS HAVE GONE UN REBUTTED FROM THE R EVENUE SIDE BEFORE US. WE THEREFORE ACCEPT ASSESSEES APPEAL - ITA NO. 179/KOL/2018 FOR STATISTICAL PURPOSE IN VIEW OF ABOVE LEARNED CIT(A)S RECTIFICATION /DIRECTION S. T HE ASSESSING OFFICER SHAL L BE AT LIBERTY TO PROCEED AS PER LAW IN VIEW OF THIS CIT(A)S RECTIFICATION S /DIRECTION S . 6 THIS MAIN APPEAL ITA NO. 179/KOL/2018 FOR THE A.Y 20 1 1 - 12 IS ALLOWED FOR STATISTICAL PURPOSE . 7 . IN THE RESULT, A SSESSEES M.A NO. 40 /KOL /2019 ( ARISING OUT OF ITA NO. 179 /KOL/2018 A.Y 20 11 - 12 ) IS ALLOWED AND MAIN APPEAL IN ITA NO. 179/KOL/2018 A.Y 2011 - 12 IS ALLOWED FOR STATISTICAL PURPOSE S . ORDERED ACCORDINGLY. ORDER PRONOUNCED IN THE COURT ON 09 - 08 - 2019 SD/ - SD/ - [ ARJUN LAL SAINI] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09 - 08 - 2019 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: 1. APP LICANT /ASSESSEE: PUSHPA KHAITAN C/O MANOJ KHAITAN BLOCK C FLAT NO A 5 5 TH FL. GANAPATI APARTMENT, 21 KHETRA MOHAN MITRA LANE, HOWRAH - 711106. 2. RESPONDENT/DEPARTMENT: THE ACIT, CIRCLE - 46, GOVT PLACE, WEST, KOLKATA - 700 001. 3..C.I.T (A) . - 4. C.I.T. - KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR H.O.O/D.D.O KOLKATA