Ramesh J. Parnani, Kolkata v. I.T.O. , Ward 33(1), Kolkata, Kolkata

ITA 1539/KOL/2009 | 2005-2006
Pronouncement Date: 30-04-2010

Appeal Details

RSA Number 153923514 RSA 2009
Assessee PAN AKHPP3574F
Bench Kolkata
Appeal Number ITA 1539/KOL/2009
Duration Of Justice 7 month(s) 29 day(s)
Appellant Ramesh J. Parnani, Kolkata
Respondent I.T.O. , Ward 33(1), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2010
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 30-04-2010
Assessment Year 2005-2006
Appeal Filed On 01-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI JM & HONBLE SRI C . D. RAO AM] I.T.A. NO.1539/KOL/2009 ASSESSMENT YEAR: 2005-06 RAMESH J. PARNANI -VS- INCOME-TAX OFFICER WD-3 3(1) KOLKATA (PA NO.AKHPP 3574 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI SUBHAS AGARWAL RESPONDENT BY : SRI P. KOLHE O R D E R PER D. K. TYAGI JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A) KOLKATA DATED 14.08.2009 FOR ASSESSMENT YEA R 2005-06 ON THE FOLLOWING GROUNDS : 1. FOR THAT THE LD. COMMISSIONER OF INCOME TAX (A)-XX/ KOLKATA HAS ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN CONFIRMING THE DISA LLOWANCE AND ADDITION OF RS.6838.00 BEING THE LOSS ON SALE OF MOTOR CAR. 2. FOR THAT THE LD. COMMISSIONER OF INCOME TAX (A)- XX/KOLKATA HAS ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN CONFIRMING THE DISA LLOWANCE AND ADDITION OF RS.2223.00 OUT OF TOTAL EXPENSES OF RS.11117.00 BEING THE AMOU NT OF TEA & SNACKS EXPENSES. 3. FOR THAT THE LD. COMMISSIONER OF INCOME TAX (A)- XX/KOLKATA HAS ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN CONFIRMING THE DISA LLOWANCE AND ADDITION OF RS.2291.00 BEING THE AMOUNT OF DIFFERENCE IN PURCHASE ACCOUNT. 4. THE LD. COMMISSIONER OF INCOME TAX (A)-XX/KOLKAT A HAS ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN CONFIRMING THE DISALLOWANCE AN D ADDITION OF 17000.00 BEING THE AMOUNT OF COMMISSION PAID TOWARDS SALE OF FLAT. 2. AT THE TIME OF HEARING BEFORE US THE ASSESSEE DI D NOT PRESS GROUND NOS. 1 AND 3. HENCE THE SAME ARE DISMISSED. 3. GROUND NO. 2 RELATES TO CONFIRMING THE DISALLOWA NCE OF RS.2223.00 OUT OF TOTAL EXPENSES OF RS.11 117/- ON ACCOUNT OF TEA AND SNAC KS EXPENSES. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULLY PERUSING THE MATERIAL AVA ILABLE ON RECORD WE FIND THAT THE AO DISALLOWED RS.2223/- I.E. 20% OF THE EXPENSES OF RS .11 117/- CLAIMED BY THE ASSESSEE SINCE THE EXPENSES WERE NOT SUPPORTED BY PROPER EVI DENCE. SINCE THE AMOUNT INVOLVED IN THIS CASE IS SO MEAGER AND CONSIDERING THE BUSIN ESS OF THE ASSESSEE WE DELETE THE 2 DISALLOWANCE SO CONFIRMED BY THE LD. CIT(A). THIS GROUND OF APPEAL OF THE ASSESSEE IS THEREFORE ALLOWED. 4. GROUND NO. 4 RELATES TO CONFIRMING THE DISALLOWA NCE OF RS.17000/- ON ACCOUNT OF COMMISSION PAID TOWARDS SALE OF FLAT. FACTS IN B RIEF ARE THAT THE AO DISALLOWED THE PAYMENT OF COMMISSION OF RS.17 000/- CLAIMED BY THE ASSESSEE AS THE IDENTITY OF THE PERSON COULD NOT BE ESTABLISHED BY THE ASSESSEE. I N APPEAL THE LD. CIT(A) CONFIRMED THE ACTION OF THE AO. AFTER HEARING THE RIVAL SUBM ISSIONS AND CAREFULLY PERUSING THE MATERIAL AVAILABLE ON RECORD WE FIND THAT THE ASSE SSEE COULD NOT FILE THE CONFIRMATION LETTER BEFORE THE AO BUT FILED THE SAME BEFORE THE FIRST APPELLATE AUTHORITY. THEREFORE OPPORTUNITY OF BEING CONSIDERED THE SAID CONFIRMATI ON LETTER BY THE AO MUST BE GIVEN. HENCE IN THE INTEREST OF JUSTICE WE RESTORE THE M ATTER BACK TO THE FILE OF THE AO TO DECIDE THE MATTER AFRESH AND ACCORDING TO LAW AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE THE GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30. 4.10 SD/- SD/- (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30TH APRIL 2010 COPY TO : 1. SRI RAMESH J. PARNANI F-7 A.C. MARKET 1 SHAKESP EARE SARANI KOLKATA-71. 2. ITO WARD-33(1) KOLKATA 3. CIT(A) KOLKATA. 4. CIT KOLKATA. 5. D.R. ITAT KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT. KOLKATA