Shri Nikhil Poddar, Kolkata v. DCIT, C ircle- 30, Kolkata, Kolkata

ITA 1529/KOL/2010 | 2004-2005
Pronouncement Date: 12-07-2011

Appeal Details

RSA Number 152923514 RSA 2010
Assessee PAN AFYPP1931R
Bench Kolkata
Appeal Number ITA 1529/KOL/2010
Duration Of Justice 11 month(s) 9 day(s)
Appellant Shri Nikhil Poddar, Kolkata
Respondent DCIT, C ircle- 30, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 12-07-2011
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 12-07-2011
Assessment Year 2004-2005
Appeal Filed On 03-08-2010
Judgment Text
1 A IN THE INCOME TAX APPELLATE TRIBUNAL BENCH- A KO LKATA [ . . . . . .. . . . . . . .. . !' !' !' !' # ] BEFORE SHRI B.R.MITTAL JUDICIAL MEMBER & SRI S.V.MEHROTRA ACCOUNTANT MEMBER $ $ $ $ / I.T.A. NO. 1529 (KOL) OF 2010 %& '( / ASSESSMENT YEAR 2004-05 SRI NIKHIL PODDAR KOLKATA. (PAN-AFYPP1931R) DY.COMMISSIONER OF INCOME-TAX CIRCLE-30 KOLKATA. ( /APPELLANT ) - % - - VERSUS - ( -./0/ RESPONDENT ) /0 1 2 / FOR THE APPELLANT : SRI S.M. SURANA -./0 1 2 / FOR THE RESPONDENT : SRI P.S. DUTTA. 3 / ORDER ( . . . . . .. . ) (B.R.MITTAL) JUDICIAL MEMBER : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2004-05 AGAINST THE ORDER OF LD. C.I.T.(A)-XXXVI KOLKATA DATED 14/06/2 010. THE GROUNDS RAISED IN THIS APPEAL BY THE ASSESSEE READ AS UNDER :- 1. FOR THAT THE ORER OF THE LD. CIT(A) IS ARBITRARY ILLEGAL AND BAD IN LAW. 2. FOR THAT ON THE FACTS AND IN THE CIRC UMSTANCES OF THE CASE THE LD. C.I.T.(A) ERRED IN CONFIRMING THE ENTIRE INCOME FROM GODOWN RENT IN TH E HANDS OF THE ASSESSEE. 3. FOR THAT ON THE FACTS AND CIRCUMSTANCE S OF THE CASE THE ORDER OF THE CIT(A) BE MODIFIED AND THE ASSESSEE BE GIVEN THE RELIEF PRAYE D FOR. 2. THE ASSESSEE DERIVED RENTAL INCOME FROM GODOWN ON LEASEHOLD LAND. THE ASSESSEE OFFERED THE RENTAL INCOME OF RS.3 45 562/- AS PER COMPUTATION OF INCOME BEING A CO-OWNER OF 1/4 TH SHARE IN THE GODOWN AND CLAIMED THAT 3/4 TH SHARE BELONGED TO OTHER THREE CO-OWNERS VIZ. MRS. MADHUSHREE POD DAR MRS. VANDANA PODDAR AND SRI ABHISHEK PODDAR. HOWEVER THE A.O. NOTED THAT A S PER TDS CERTIFICATE THE ASSESSEE RECEIVED A SUM OF RS.20 45 882/- FOR THE A SSESSMENT YEAR UNDER CONSIDERATION AS RENT. THE ASSESSEE STATED THAT TH E RENT WAS RELEASED IN HIS NAME BUT IT 2 WAS DISTRIBUTED TO THE OTHER THREE CO-OWNERS AND T HEREFORE ONLY THE 1/4 TH SHARE OF THE RENTAL INCOME IS TO BE ASSESSED IN HIS HANDS. IT WA S FURTHER CLAIMED BEFORE THE A.O. THAT THE TENANT DEDUCTED TDS ON RENT IN THE NAME OF THE ASSESSEE AND HENCE THE ASSESSEE CLAIMED TDS IN THE RETURN FILED. DURING T HE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSEE COULD NOT FILE THE DETAIL S OF THE RENT AGREEMENT IN RESPECT OF GODOWN DETAILS OF LAND RENT INCLUDING RENT AGREEME NT WITH CALCUTTA PORT TRUST AND/OR ANY OTHER EVIDENCE TO ESTABLISH THAT THE INTEREST O F THE ASSESSEE IN THE SAID LEASEHOLD GODOWN RENT WAS 1/4 TH AND THE BALANCE RENT HAS BEEN ASSESSED IN THE HAND S OF OTHER THREE CO-OWNERS. ACCORDINGLY THE A.O. ASSESSED TH E TOTAL RENT IN THE HANDS OF THE ASSESSEE ON THE BASIS OF TDS CERTIFICATE WHICH WAS GIVEN BY THE TENANT IN THE NAME OF THE ASSESSEE. 3. BEING AGGRIEVED THE ASSESSEE FILED APPEAL BEFO RE THE FIRST APPELLATE AUTHORITY AND THE LD. C.I.T.(A) AFTER CONSIDERING THE ORDER O F THE A.O. CONFIRMED HIS ACTION. HENCE THE ASSESSEE IS IN FURTHER APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING BEFORE US THE LD. A/R R EITERATED THE FACTS AS CONTENDED BEFORE THE AUTHORITIES BELOW AND SUBMITTED THAT THE OTHER THREE CO-OWNERS WERE ACTUALLY RECEIVING THEIR RESPECTIVE SHARES OF GODOW N RENT AND THE SAME WERE APPEARED IN THEIR RESPECTIVE RETURNS OF INCOME FILED. HOWEV ER THE ASSESSEE COULD NOT PRODUCE THE REQUISITE DOCUMENTS TO SUBSTANTIATE THE SUBMISS ION MADE BEFORE US AS WELL AS AUTHORITIES BELOW THAT HE IS ONE OF THE CO-OWNERS I N RESPECT OF THE LEASEHOLD GODOWN AND ONLY 1/4 TH SHARE OF RENT FROM SUCH GODOWN BELONGS TO HIM. TH E LD. A/R SUBMITTED THAT IF THE MATTER IS RESTORED TO THE A.O . THE ASSESSEE WILL PRODUCE THE REQUISITE DETAILS THAT THE ASSESSEE IS ENTITLED ONL Y TO 1/4 TH SHARE OF THE GODOWN RENT AND THE REST OF THE 3/4 TH SHARE OF RENT HAS BEEN ASSESSED IN THE HANDS OF TH E OTHER THREE CO- OWNERS. HE FURTHER SUBMITTED THAT THE ASSESSEE WIL L ALSO FURNISH THE REQUISITE DETAILS THAT THE OTHER CO-OWNERS HAVE NOT CLAIMED THE TDS B ENEFIT THOUGH RENTAL INCOME HAS BEEN ASSESSED IN THEIR RESPECTIVE HANDS. HE FURTHE R SUBMITTED THAT IN THE PRECEDING AND SUBSEQUENT ASSESSMENT YEARS THE RENT TO THE EX TENT OF 1/4 TH HAS BEEN ASSESSED IN 3 THE HANDS OF THE ASSESSEE AND THE ASSESSEE HAS BEEN ALLOWED TO CLAIM TDS IN HIS RETURN. IN THIS REGARD THE LD. A/R COULD NOT PROD UCE ANY SUPPORTING DOCUMENTS. HE SUBMITTED THAT THE REQUISITE DETAILS WILL ALSO BE F URNISHED TO THE A.O. IF THE MATTER IS RESTORED TO HIM. 5. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED T HAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE A.O. TO PASS A FRESH ASSE SSMENT ORDER ON THE BASIS OF THE EVIDENCES AS MAY BE FILED BY THE ASSESSEE TO ESTABL ISH THAT THE ASSESSEE IS ONLY 1/4 TH CO-OWNER OF THE SAID PROPERTY AND AS SUCH ENTITLED TO 1/4 TH OF THE RENT AND THE REMAINING 3/4 TH SHARE OF THE RENT IS ASSESSED IN THE HANDS OF THE OTHER THREE CO-OWNERS. HE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT AL SO FURNISH THE REQUISITE DETAILS THAT THE TDS WHICH HAS BEEN DEDUCTED IN HIS NAME HAS N OT BEEN CLAIMED BY THE OTHER CO- OWNERS WHILE THE SAID INCOME HAS BEEN ASSESSED IN T HEIR HANDS. 6. CONSIDERING THE ABOVE FACTS AND SUBMISSIONS OF BOTH THE SIDES AND ALSO IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE MATTER TO THE A.O. WITH A DIRECTION THAT THE A.O. W ILL PASS THE FRESH ASSESSMENT ORDER AFTER CONSIDERING THE DETAILS AS MAY BE FILED BY TH E ASSESSEE IN ACCORDANCE WITH LAW AND AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEA RD. WE MAY STATE THAT IF THE ASSESSEE FAILS TO COOPERATE THE A.O. DURING SET ASI DE PROCEEDINGS THE A.O. WILL BE AT LIBERTY TO PASS THE ASSESSMENT ORDER ON THE BASIS O F THE DETAILS AND EVIDENCES AVAILABLE BEFORE HIM. WE ORDER ACCORDINGLY. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ! 3 #4 5 4% 6 !7 THIS ORDER IS PRONOUNCED IN OPEN COURT ON 12/7/2011. SD/- SD/- ( . . . . . .. . !' !' !' !' ) # ( . . . . . .. . ) (S.V.MEHROTRA) ACCOUNTANT MEMBER (B.R.MITTAL) JUDICIAL MEMBER ( (( (8# 8# 8# 8#) )) ) DATE: 12 -07-2011 4 3 1 -9 : 9';- COPY OF THE ORDER FORWARDED TO: 1. /APPELLANT : SRI NIKHIL PODDAR 2 GURUSADAY ROAD KOLKATA-700 0 19. 2 -./0 / THE RESPONDENT : D.C.I.T. CIRCLE-30 KOLKATA 3. 3% () : THE CIT(A)- XXXVI KOLKATA. 4. 3%/ THE CIT KOL-X KOLKATA. 5 . >6 -% / DR ITAT KOLKATA BENCHES KOLKATA 6 . GUARD FILE . .9 -/ TRUE COPY 3%4/ BY ORDER (DKP) ASSTT. REGISTRAR .