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Income Tax Appellate Tribunal - Kolkata

Juthika Kar, Kolkata vs Department Of Income Tax on 7 October, 2016

        IN THE INCOME TAX APPELLATE TRIBUNAL,'B' BENCH,
                           KOLKATA

         Before Shri M.Balaganesh, Accountant Member and
                Shri S.S.Viswanethra Ravi, Judicial Member


                  I.T.A. No. 2228/KOL/2013
                         A.Y: 1999-2000

     I.T.O Ward 46(1), Kolkata     Vs.        Smt. Juthika Kar
                                              PAN: AFNPK 9077M
         (Appellant)                          (Respondent)


                       Appearances by:
                Shri Abhijit Datta, JCIT, ld.Sr.DR
         Shri Sanjay Bhattacharya, FCA, ld. AR for the assessee

        Date of hearing                    : 03-10- 2016
        Date of pronouncement              : 07-10-2016


                            O R D E R

Shri S.S. Viswanethra Ravi, JM:

This appeal by the Revenue is filed against the order dated 25-03-2013of the Commissioner of Income Tax (Appeals), XXX, Kolkata for the assessment year 1999-2000.

2. The only issue in this appeal is to be decided is as to whether the assessment order dated 30-12-2009 made u/s. 143(3)/263 of the Act is justified in view of the order dated 16- 05-2012 of Tribunal in ITA No.1128/Kol/2009 in assessee's own case.

Smt. Juthika Kar 1

3. Brief facts of this case are that the assessee being an individual filed her return of income declaring total income at Rs.96,210/- for the year under consideration. Thereafter, vide a letter dated 28-11-2005 the assessee stated that she could not disclose certain amounts which derived from other sources in the said return. Accordingly, the AO issued notice u/s. 148. In response to which, the assessee filed her revised return of income declaring a total income of Rs.1,80,850/-. The AO determined the income of the assessee at Rs.2,24,710/- to that effect by an order was passed on 30-06-06 u/s. 143(3)/147 of the Act.

4. This order of AO was subject matter of revision proceedings by the CIT u/s. 263 of the Act, wherein he passed his order u/s. 263 of the Act dated 24-03-20009 with some direction to AO.

5. In compliance to the directions as made by the CIT u/sec 263 of the Act, the case again fixed, wherein, assessee urged by way of a written submission to keep the proceedings pending till the disposal of an appeal filed before the Tribunal against the order passed u/s. 263 of the Act dated 24-03-09. However, the AO completed the assessment, wherein, the AO made two additions (i) being unexplained investment u/s. 69 of Rs.25,95,000 and (ii) being unexplained cash credit u/s. 68 of Rs.9,86,550/-AND determined the total income at Rs.11,15,878/- u/s. 143(3)/263 of the Act.

Smt. Juthika Kar 2

6. The assessee, as aggrieved by such order of the AO, preferred an appeal before the CIT(A), wherein he vide his order dated 25-03-2013 quashed the assessment made u/s.143(3)/263 on 30-12-09 by the AO in view of the quashing of the order of CIT u/s. 263 by the Tribunal and directed AO to give appeal effect to the order dated 16-05-2012 passed by the Tribunal.

7. Aggrieved by such direction of the CIT-A now the revenue is in appeal before us by raising the ground of appeal, which has been mentioned in para 2 of this order.

8. Heard rival submissions and perused the material available on record. Factual position as narrated above remains undisputed. The issue in hand as mentioned in para-2 of is whether the assessment order passed u/s. 143(3)/263 of the Act made in pursuance of an order passed exercising revision jurisdiction u/s 263 has legs to stand in the eyes of law, in view of the order of Tribunal nullifying the same. In our opinion, when an order passed by the CIT u/sec 263 is quashed by the Tribunal, the assessment order made u/s. 143(3)/263 in consequence of direction under 263 of the Act, no longer stands. The impugned order of the CIT(A) is justified and it is confirmed. The sole ground raised by the revenue in this regard is dismissed.

Smt. Juthika Kar 3

9. In the result, the appeal filed by the revenue is dismissed.

     Order Pronounced in the Open Court on 7 t h          October, 2016



                  Sd/-                                  Sd/-
         M.BALAGANESH                      S.S.VISWANETHRA RAVI
       ACCOUNTANT MEMBER                       JUDICIAL MEMBER


                            Dated: 07/10/2016


Copy of the order forwarded to:-

1. The Appellant/Revenue: Income Tax Officer, Ward 46(1), 3 Govt Place (W), Kolkata-700 001.

2. The Respondent/Assessee: Smt. Juthika Kar Block-J-1/9, 197 Andul Road, Howrah-711109.

3. CIT

4. CIT(A)

5. The Departmental Representative

6. Guard File True Copy By order Assistant Registrar ** PRADIP SPS Income Tax Appellate Tribunal Kolkata benches, Kolkata ITA No. 2228/Kol/13 Smt. Juthika Kar 4