ITO,Ward-10(3), Kolkata, Kolkata V. Dr. Minati Chakraborty, Kolkata

MA 82/KOL/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8175 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 11-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Difference of opinion

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , !' !' !' !' /AND #! $'# #! $'# #! $'# #! $'# , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] !! !% !! !% !! !% !! !% ' '' '& & & & /M. A. NOS. 82 & 83/KOL/2010 '& '& '& '& / I.T.A NOS. 525 & 526/KOL/2008 $%' !() $%' !() $%' !() $%' !()/ // / ASSESSMENT YEARS : 2001-02 & 2002-03 INCOME-TAX OFFICER, WD-10(3), KOLKATA. VS. DR. MI NATI CHAKRABORTY, KOLKATA (PAN: AAPPC 5245 G) (! /APPLICANT ) (+,-/ RESPONDENT ) ! . / /FOR THE APPLICANT: SHRI R. K. SAHA +,- . / /FOR THE RESPONDENT: N O N E DATE OF HEARING: 27.04.2012 DATE OF PRONOUNCEMENT: 27.04.2012 0 / ORDER PER MAHAVIR SINGH, JM ( #! #! #! #! $'# $'# $'# $'#, , , , ) ON A DIFFERENCE OF OPINION BETWEEN THE MEMBERS CONS TITUTING THIS DIVISION BENCH, THE FOLLOWING QUESTION WAS REFERRED TO A THI RD MEMBER FOR HIS OPINION U/S. 255(4) OF THE INCOME-TAX ACT, 1961. WHETHER IN THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THERE IS A MISTAKE APPARENT FROM RECORD IN VIEW OF NON-CONSIDERATION OF HONBLE APEX COURTS DECISION IN THE CASE OF UNION OF INDIA & ORS. VS. DHARMENDRA TEXTILE PRO CESSORS & ORS. (306 ITR 377) IN THE IMPUGNED ORDER OF THE TRIBUNAL. 2. HONBLE PRESIDENT, AS THIRD MEMBER IN THIS CASE , AND TAKING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE INTO CONSIDERAT ION IN THE LIGHT OF THE LEGAL PRINCIPLES DISCUSSED IN HIS ORDER, CONCURRED WITH THE CONCLUS ION OF THE JUDICIAL MEMBER AND DISMISSED MISC. APPLICATIONS OF THE DEPARTMENT. 3. IN ACCORDANCE WITH THE MAJORITY VIEW, THE MISC. APPLICATIONS OF THE REVENUE ARE DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , #! $'# #! $'# #! $'# #! $'# , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 1 1 1 1) )) ) DATED : 27TH APRIL, 2012 !23 $%45 $6! JD.(SR.P.S.) 2 0 . $$ 7(8- COPY OF THE ORDER FORWARDED TO: 1 . ! /APPLICANT ITO, WARD-10(3), KOLKATA. 2 +,- / RESPONDENT DR. MINATI CHAKRABORTY, 28/1A, GARIA HAT ROAD, BLOCK- 2, FLAT NO.17, KOLKATA-700 029. 3 . $0% ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . !?$@ $% / DR, KOLKATA BENCHES, KOLKATA + $/ TRUE COPY, 0%/ BY ORDER, # '5 /ASSTT. REGISTRAR .