ACIT(TDS) CIRCLE - 1, KOLKATA, KOLKATA vs. M/S DUNCANS INDUSTRIES LTD., KOLKATA

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ITA 706/KOL/2016Status: DisposedITAT Kolkata21 December 2017AY 2007-083 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the revenue's appeals because the revenue did not challenge the CIT(A)'s finding that the Assessing Officer's order was barred by limitation. The cross-objections were also dismissed as they supported the CIT(A)'s order on merits.

What were the facts?

The Assessing Officer passed two orders under Section 201(1)/201(1A) for the same assessment years and issues, without providing reasons for the second order. The CIT(A) held both orders to be barred by limitation and decided the case on merits in favor of the assessee.

What were the issues?

Whether the appeals filed by the revenue are maintainable when the primary finding of the CIT(A) regarding limitation was not challenged. The validity of orders passed under Section 201(1)/201(1A) when multiple orders were passed for the same assessment years.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Viswanethra Ravi, Hon’ble]

Heard together (4 matters)

I.T.A. No. 705/Kol/2016
I.T.A. No. 706/Kol/2016
C.O. No. 26/Kol/2016
C.O. No. 27/Kol/2016

Read from the judgment's own cause title. This page is filed under one of them.

Both these appeals are filed by the revenue and the Cross objections are filed by the assessee directed against the order of the ld. Commissioner of Income Tax (Appeals)-24, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 29/01/2016, for the Assessment Years 2006-07 & 2007-08.

2.

As the issues arising in both these appeals are common, they are heard together and disposed off by way of this common order.

2 Assessment Year: 2006- Assessment Year: 2007-08 M/s. Duncans Industries Ltd 3. Consequent to a survey operation conducted on the assessee, an order u/s 201(1)/201(1A) of the Act, was passed by the Assessing Officer for the Assessment Year 2005-06 and 2006-07, separately on 31/07/2007. Again another order under the very same Sections for the very same Assessment Years was passed on 31/03/2011. No reasons were given as to why the second order is being passed under the same Sections for the very same Assessment Years, on the very same issues.

4.

Be it as it may, the ld. CIT(A) at para 7.2. declared that both the order are barred by limitation. He also decided the case on merits in favour of the assessee. In its grounds of appeal, the revenue has not raised a ground against the finding of the ld. CIT(A), that the order of the Assessing Officer is barred by limitation.

5. Under these circumstances, we have no other alternative but to dismiss these appeals by the revenue as mis-directed for the reason that the finding of the ld. CIT(A) on limitation has not been challenged before us by the revenue and under these circumstances adjudication on merits would of no use. 5.1. The Cross-objections are also dismissed as these are supporting the order of the ld. CIT(A) on merits only.

6.

In the result, both these appeals by the revenue and both the cross-objections by the assessee are dismissed.

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