V. K. PURI, Kolkata V. ACIT, CIR-26, KOLKATA,

MA 74/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5453 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 27-05-2016
• Court: TRIBUNAL
• Assessee Lawyers: J P KHAITAN; V K PURI

Judgement Text

M.A. NOS. 74, 75 & 76/KOL/2016 (IN I.T.A. NOS 1857, 1858 & 1859/KOL./2012 ) ASSESSMENT YEARS: 1999-2000, 2000-2001 & 200 1-2002 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NOS. 74, 75 & 76/KOL/2016 (ARISING OUT OF I.T.A. NOS. 1857, 1858 & 1859/KOL/ 2012) ASSESSMENT YEARS: 1999-2000, 2000-2001 & 2001-2002 SHRI V.K. PURI,.................................... .............................................APPLIC ANT A-184, SARITA VIHAR, NEW DELHI-110 076 [PAN : AFSPP 9547 C] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .......................RESPONDENT CIRCLE-52, KOLKATA APPEARANCES BY: SHRI V.K. PURI, ADVOCATE & SHRI J.P. KHAITAN, SR. A DVOCATE, FOR THE ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 05, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 05, 2016 O R D E R PER SHRI P.M. JAGTAP :- BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE I S SEEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE COMMON ORDER OF THE TRIBUNAL DATED 16 TH OCTOBER, 2014 PASSED IN ITA NOS. 1857 TO 1859/KOL/2012 FOR A.YS. 1999-2000 TO 2001-02. 2. AS SUBMITTED BY THE ASSESSEE IN THE PRESENT MISC ELLANEOUS APPLICATIONS AND FURTHER REITERATED BY THE LD. COUN SEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, THE FOLLOWING ADDITI ONS MADE TO THE TOTAL INCOME OF THE ASSESSEE HAVE BEEN CONFIRMED BY THE T RIBUNAL VIDE ITS ORDER DATED 16.10.2014 (SUPRA) WITHOUT TAKING INTO CONSIDERATION THE SPECIFIC COMMENTS MADE BY THE ASSESSING OFFICER ON THE CONCERNED ISSUES, IN THE REMAND REPORT SUBMITTED TO THE LD. CIT(APPEA LS): M.A. NOS. 74, 75 & 76/KOL/2016 (IN I.T.A. NOS 1857, 1858 & 1859/KOL./2012 ) ASSESSMENT YEARS: 1999-2000, 2000-2001 & 200 1-2002 PAGE 2 OF 4 ITA NO. ASSESSMENT YEAR PARAGRAPH NO. AMOUNT OF ADDITION 1857/KOL/2012 1999 - 2000 4.3(13) RS.40,000/ - 1857/KOL/2012 1999 - 2000 4.3(16) RS.55,000/ - 1857/KOL/2012 1999 - 2000 4.3(19) RS.96,000/ - 1858/KOL/2012 2000 - 2001 8.1(3) RS.48,000/ - 1858/KOL/2012 2000 - 2001 8.1(5) RS.48,000/ - 1858/KOL/2012 2000 - 2001 8.1(8) RS.52,194/ - 1858/KOL/2012 2000 - 2001 8.1(41) RS.11,000/ - 1859/KOL/2012 2001 - 2002 12(9) RS. 9,347/ - 1859/KOL/2012 2001 - 2002 12(11) RS. 5,977/ - 1859/KOL/2 012 2001 - 2002 1 2 (13 & 14)) RS.53,070/ - ANOTHER MISTAKE THAT HAS BEEN POINTED OUT BY THE AS SESSEE IN THE PRESENT MISCELLANEOUS APPLICATIONS IS THAT ONE OF THE ISSUE S RAISED IN GROUNDS NO. 2 TO 5 IN ITA NO. 1859/KOL/2012 FOR A.Y. 2001-02 RE LATING TO THE ADDITION OF RS.60,000/- (AS MENTIONED AT SERIAL NO. 21 OF TH E TRIBUNALS ORDER ON PAGE 54) HAS NOT BEEN DECIDED BY THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, TWO REMAND REPORTS WERE SUBMITTED BY THE ASSESSING OFFICER DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE T HE LD. CIT(APPEALS) AND ALTHOUGH THE COPIES THEREOF WERE PLACED ON RECO RD BEFORE THE TRIBUNAL AND A REFERENCE WAS ALSO MADE TO THE SAID REMAND REPORTS BY THE TRIBUNAL IN THE ORDER DATED 16.10.2014(SUPRA), THE COMMENTS MADE BY THE ASSESSING OFFICER IN THE SECOND REMAND REPORT H AVE NOT BEEN TAKEN INTO CONSIDERATION BY THE TRIBUNAL WHILE CONFIRMING /SUSTAINING THE AFORESAID ADDITIONS. HE HAS TAKEN US THROUGH THE RE LEVANT PORTION OF THE SECOND REMAND REPORT SUBMITTED BY THE ASSESSING OFF ICER TO POINT OUT THAT THE SPECIFIC FINDINGS GIVEN BY THE ASSESSING O FFICER IN THE SAID REMAND REPORT WERE IN FAVOUR OF THE ASSESSEE AND TH E NON-CONSIDERATION M.A. NOS. 74, 75 & 76/KOL/2016 (IN I.T.A. NOS 1857, 1858 & 1859/KOL./2012 ) ASSESSMENT YEARS: 1999-2000, 2000-2001 & 200 1-2002 PAGE 3 OF 4 OF THE SAME BY THE TRIBUNAL HAS RESULTED IN THE MIS TAKE IN THE ORDER OF THE TRIBUNAL IN CONFIRMING THE AFORESAID ADDITIONS, WHI CH ARE APPARENT FROM RECORD. THE LD. D.R. HAS NOT DISPUTED THIS POSITION CLEARLY EVIDENT FROM THE RELEVANT PORTION OF THE SECOND REMAND REPORT SU BMITTED BY THE ASSESSING OFFICER TO THE LD. CIT(APPEALS). HE, HOWE VER, HAS CONTENDED THAT THE ISSUES RELATING TO THE RELEVANT ADDITIONS IN QU ESTION NEED TO BE CONSIDERED AFRESH BY THE TRIBUNAL AFTER TAKING INTO CONSIDERATION THE SECOND REMAND REPORT OF THE ASSESSING OFFICER AND T HE CASE OF THE ASSESSEE MAY, THEREFORE, BE FIXED FOR HEARING FOR T HE LIMITED PURPOSE OF DECIDING THESE ISSUES AFRESH. WE FIND MERIT IN THIS CONTENTION OF THE LD. D.R. AND SINCE THE LD. COUNSEL FOR THE ASSESSEE ALS O HAS NOT RAISED ANY OBJECTION IN THIS REGARD, WE RE-CALL THE COMMON ORD ER OF THE TRIBUNAL DATED 16.10.2014 (SUPRA) TO THE EXTENT IT DECIDES T HE ISSUES RELATING TO THE AFORESAID ADDITIONS. THE REGISTRY IS ACCORDINGL Y DIRECTED TO FIX THE APPEALS OF THE ASSESSEE BEING ITA NOS.1857/KOL/2012 , 1858/KOL/2012 & 1859/KOL/2012 BEFORE THE REGULAR BENCH FOR THE LI MITED PURPOSE OF HEARING AND DECIDING ONLY THOSE ISSUES RELATING TO THE AFORESAID ADDITIONS. AS FURTHER AGREED BY THE LD. REPRESENTATIVES OF BOT H THE SIDES, THERE IS ONE MORE MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 16. 10.2014 (SUPRA) IN NOT DECIDING ONE OF THE ISSUES INVOLVED IN GROUNDS NO. 2 TO 5 OF THE ASSESSEES APPEAL BEING ITA NO. 1859/KOL/2012 RELAT ING TO THE ADDITION OF RS.60,000/- (AS MENTIONED AT SERIAL NO. 21 IN TH E TABLE GIVEN ON PAGE NOS. 53 & 54 OF THE TRIBUNALS ORDER). ACCORDINGLY, THIS ISSUE ALSO SHALL BE REQUIRED TO BE CONSIDERED AND DECIDED BY THE TRIBUN AL ON MERIT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 05, 20 16. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF AUGUST, 2016 M.A. NOS. 74, 75 & 76/KOL/2016 (IN I.T.A. NOS 1857, 1858 & 1859/KOL./2012 ) ASSESSMENT YEARS: 1999-2000, 2000-2001 & 200 1-2002 PAGE 4 OF 4 COPIES TO : (1) SHRI V.K. PURI, A-184, SARITA VIHAR, NEW DELHI-110 076 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-52, KOLKATA (3) COMMISSIONER OF INCOME TAX, KOLKATA-18, KO LKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) CIT(APPEALS)-XIV, KOLKATA (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.