SMT. JAYASHREE JAYAKAR MOHANKA, LEGAL HEIR OF LATE LALIT MOHANKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 4(4), KOLKATA , KOLKATA

ITSSA 36/KOL/2018Status: DisposedITAT Kolkata14 September 2023AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the assessee were not maintainable. The reasoning was that the Ld. CIT(A) had already allowed the assessee's appeals by deleting the additions, thus granting full relief. This meant no prejudice was caused to the assessee, and consequently, no cause of action arose for the assessee to file further appeals. The Tribunal noted the assessee's counsel's admission that the appeals were filed merely out of abundant caution to keep the issues alive. Therefore, considering the facts and circumstances, the Tribunal was inclined to dismiss the appeals as not maintainable. The operative direction was to dismiss all the appeals of the assessee.

What were the facts?

The assessee, Smt. Jayshree Jayakar Mohanka (Legal Heir of Late Lalit Mohanka), filed appeals against the orders of the Ld. Commissioner of Income Tax (Appeals)-21, Kolkata, for Assessment Years 2006-07 to 2010-11. The appeals challenged various issues decided by the Ld. CIT(A). However, the Ld. CIT(A) had allowed the assessee's appeals, deleting the additions made. Consequently, the revenue had not filed further appeals, and the Ld. CIT(A)'s orders had attained finality. The assessee's counsel admitted that the appeals were filed out of abundant caution to keep the issues alive before the Tribunal against any potential future action by the Department.

What were the issues?

1. Whether the assessee's appeals are maintainable when the Ld. CIT(A) has granted full relief by deleting all additions, and no prejudice has been caused to the assessee, thereby creating no cause of action for the assessee to appeal further. Assessee's Contention: The Ld. A.R. candidly stated that the appeals were filed out of abundant caution to defend the assessee against any other action by the Department, so that the same could be taken care of by keeping the issue alive before the Tribunal. Revenue's Contention: The judgment records no specific contention from the revenue regarding the maintainability of the appeals, other than the implicit understanding that the revenue did not appeal the Ld. CIT(A)'s order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

आयकर अपीलीय अिधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA �ी राजेश कुमार एवं सद�य लेखा �ी संजय शमा� �याियक सद�यके सम� , [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.(SS).A. Nos. 32 to 36/Kol/2018 Assessment Year: 2006-07 to 2010-11 Smt. Jayshree Jayakar Mohanka, Vs. DCIT, CC-4(4), Kolkata L/H of Late Lalit Mohanka (PAN: AEAPM 5899 P)

अपीलाथ� Respondent Appellant / ( ) Date of Hearing / सुनवाई 25 .08.2023 क� ितिथ Date of Pronouncement/ 14.09.2023 आदेश उ�ोषणा क� ितिथ For the Appellant/ Shri Akkal Dudhwewala, A.R िनधा�रती क� ओर से Shri Kush Kanodia For the Respondent/ Shri Amal Kamat, CITDR राज�व क� ओर से

ORDER / आदेश Per Rajesh Kumar, AM:

These are the appeals preferred by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-21, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 28.02.2018 for the AY 2006-07 to 2010-11.

The assessee has filed these bunch of appeals challenging the order of Ld. CIT(A) on various issues. We note that the Ld. CIT(A) has allowed the appeal of the assessee deleting the addition and the revenue has not gone into further appeal. Thus the order passed by the Ld. CIT(A) has attained finality. In our opinion, the assessee has been allowed full relief by the Ld. CIT(A) and there is no prejudice whatsoever

2 I.T.(SS).A. Nos.32 to 36/Kol/2018 Assessment Years: 2006-07to 2010-11 Smt. Jayashree Jayakar Mohanka, L/H of Late Lalit Mohanka caused to the assessee by the order of Ld. CIT(A) and therefore these appeals of the assessee are not maintainable as no cause of action arose in favour of the assessee. During the course of hearing also when a query was put to the counsel of the assessee as to how these appeals were maintainable when the additions have already been deleted and there being no cause of action arising against the order of Ld. CIT(A) in favour of the assessee, the Ld. A.R candidly stated that these appeals were filed out of abundant caution to defend the assessee against any other action by the Department so that the same could be taken care of by keeping the issue alive before the Tribunal. Considering these facts and circumstances, we are inclined to dismiss these appeals of the assessee as not maintainable.

In the result, all the appeals of the assessee are dismissed.

Order is pronounced in the open court on 14th September, 2023

Sd/- Sd/-

(Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�याियक सद�य Accountant Member/लेखा सद�य Dated:14th September, 2023 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Smt. Jayashree Jayakar Mohanka, 5B, Maruti Sadan, Ballygunj, 12, Dover Park, Kolkata-700019 2. Respondent – DCIT, CC-4(4), Kolkata 3. Ld. CIT(A)- 21, Kolkata 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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