Sri Narayandas Dey, Kolkata V. ITO, Ward-41(1) , Kolkata, Kolkata

MA 62/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9048 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 16-05-2012
• Court: TRIBUNAL
• Keywords: Gift

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND , . ! . , '# ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM ] $$ '% $$ '% $$ '% $$ '% & & & & /M. A. NO. 62/KOL/2012 & & & & /IN I.T.A NO. 1781/KOL/2011 %' () %' () %' () %' ()/ // / ASSESSMENT YEAR: 2003-04 SRI NARAYANDAS DEY VS. ITO, WARD-41(1), KOLKAT A (PAN: AEPPD 4409 K) (' /APPLICANT ) (+,-./ RESPONDENT ) DATE OF HEARING: 03.08.2012 DATE OF PRONOUNCEMENT: 03.08.2012 ' / 0 ' /FOR THE APPLICANT: SHRI NIDHURAM KOLEY +,-. / 0 ' /FOR THE RESPONDENT: SHRI A. K. PRAMANICK '1 / ORDER PER MAHAVIR SINGH, JM/ , : THROUGH THIS MISC. APPLICATION ASSESSEE HAS REQUIRE D THE BENCH TO RECTIFY THE MISTAKE IN PARA 3 LINE NO. 6 TO 7 OF TRIBUNALS ORDER DATED 19 .04.2012. THE ONLY GRIEVANCE OF THE ASSESSEE IS AGAINST THE FINDING OF THE AO WHICH IS RECORDED BY AO IN FIRST PAGE OF THIRD PARAGRAPH THAT HE HAD NEVER MADE ANY GIFT TO ANY PERSON. LD. COU NSEL FOR THE ASSESEE STATED THAT THE BASIC FINDING OF THE AO IS WRONG. WHEN A QUERY WAS PUT T O ASSESSEES COUNSEL WHETHER HE HAS MOVED ANY RECTIFICATION BEFORE THE AO OR NOT, HE RE PLIED IN NEGATIVE. ONCE THE A.OS FINDINGS HAVE BECOME FINAL AND I.E. NOT THE SUBJECT MATTER OF CHALLENGE EVEN BEFORE CIT(A) OR BEFORE TRIBUNAL, HOW TRIBUNAL CAN DISTURB THE FINDINGS FIN ALISED AT THE STAGE OF THE AO AND THERE IS NO CHALLNGE TO THE SAME. AT ALL ASSESSEES GRIEVANCE IS THAT HE SHOULD CHALLENGE THE AOS FINDINGS. HENCE, WE FIND NO INFIRMITY IN THE ORDER OF THE TRI BUNAL AND THE MISC. APPLICATION FILED BY ASSESSEE IS DISMISSED. 2. IN THE RESULT, THE ASSESSEES MISC. APPLICATION STANDS DISMISSED. 3. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . ! . , '# , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( !# !# !# !#) )) ) DATED :3 RD AUGUST, 2012 23 %45 6 JD.(SR.P.S.) 2 MA NO. 62/K/20112 SRI NARAYANDAS DEY A. Y 2003-04 '1 / +$ 7'$(8- COPY OF THE ORDER FORWARDED TO: 1 . ' /APPLICANT - SHRI NARAYANDAS DEY, 128B, BIDHAN SAR ANI, KOLKATA-700 004. 2 +,-. / RESPONDENT ITO, WARD-41(1), KOLKATA. . 3 . 1% ( )/ THE CIT(A) , KOLKATA 4. 1% /CIT, KOLKATAN 5 . ?@ +% / DR, KOLKATA BENCHES, KOLKATA ,$ +/ TRUE COPY, '1%A/ BY ORDER, 5 /ASSTT. REGISTRAR .