9911796707
TMI Blog2015 (8) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee against the order of ld. Commissioner of Income Tax (Appeals), Durgapur dated 09.05.2012, 09.05.2012 & 10.05.2012 for the assessment years 2005-06, 2006-07 & 2007-08 respectively. 2. At the time of hearing, ld. counsel for the assessee did not press these appeals. Accordingly, these appeal s are being dismissed as not pressed. 3. Now we take up ITA Nos. 1195, 1196 & 1197/KOL/2011. These appeals have been filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), Durgapur all dated 15.07.2011 for the assessment years 2005-06, 2006-07 & 2007-08 respectively. 4. Brief facts of the case are that the Assessing Officer has observed that the assessee, Asansol Durgapur Development Authority (in short 'ADDA') ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the functions of 'ADDA' are akin to that of a Local Authority and the contention was that the 'ADDA' is a Department of the Government of West Bengal (Urban Development Department ). The Assessing Officer did not accept the assessee's contention and following the judgment of the Hon'ble Supreme Court in the case of Adityapur Industrial Area Development Authority -vs.- Union of India reported in (2006) 283 ITR 97 (SC) held that the assessee could not claim exemption from Union Taxation under Article 289(1) of the Constitution of India nor it was possible to hold that the income derived by the assessee was the income of the State Government. The Assessing Officer also observed that the decision of the Hon'ble Supreme Court was und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st rial Area Development Authority -vs. - Union of India (supra) were enti rely different from that of assessee. He submitted that since the relevant provisions, Notificat ions, Memorandum, etc. have not been considered, therefore, the matter may be restored back to the file of Assessing Officer for fresh adjudication in accordance with law. 7. Ld. CIT, D.R. vehemently opposed the submissions made by the ld. counsel for the assessee. 8. We have heard the rival submissions and perused the material available on record. We find that the Assessing Officer has relied on the decision of the Hon'ble Supreme Court in the case of Adityapur Indust rial Area Development Authori ty -vs.- Union of India reported in (2006) 283 ITR 97 (SC) observing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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