I.T.O WD - 46(1),KOLKATA, KOLKATA vs. SMT JUTHIKA KAR, HOWRAH

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 in assessee’s own case.

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.

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.

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.

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.

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.

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