Ito Ward 32 3 Kolkata Kolkata v. Kumari Tanvi Kejriwal Kolkata

In The Income Tax Appellate Tribunal Smc Bench Kolkata Before Shri J Sudhakar Reddy Am I T A No 1849 Kol 20 17 Assessment Year 2014 1 5 Ito Ward 32 3 Kolkata Vs Ku Mari Tanvi Kejriwal Pan Bsspk 0367 B Appellant Respondent For The Appellant Shri Pijush Mukh Erjee Jcit For The Revenue Shri Manish Tiwari Fca Date Of Hearing 14 11 2017 Date Of Pronouncement 20 12 2017 Order This Appeal By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income Tax Appeals 9 Kolkata I N Short The Ld Cit A Dated 31 05 2017 Which Was Passed In Appeal Agains T The Order Passed By The Ito Ward 32 3 Kolkata In Short The Ld Ao Und Er Section 143 3 Of The Income Tax Act 1961 In Short The Act Dated 27 12 2016 For The Assessment Year 2014 15 2 The Ld Cit A Has Deleted The Addition Of Rs 3 8 11 421 Made By The Assessing Officer U S 68 Of The Act 2 Ita No 1849 Kol 2017 Kumari Tanvi Kejriwal A Yr 2014 15 2 3 After Hearing The Rival Submissions I Find That The Ld Cit A Has Deleted The Addition By Observing That A The Ld Ao Did Not Provide The Copies Of Eviden Ces Received By Him From Director Of Investigations Kolkata Based On Which He Made The Addition To The Assessee B The Cross Examination Of The Persons Whose Stat Ements Were Relied Upon By The Investigation Wing And The Assessing Officer Fo R Making The Addition Were Not Provided To The Assessee C The Ld Ao Mechanically And Arbitrarily Follow Ed The Investigation Report Without Establishing Any Link Of The Report With Th E Assessee And Without Any Independent Investigation On Independent Applicatio N Of Mind D The Addition To Income Was Done On Presumption And Assumptions Without Any Authentic Legal Evidence 4 The Ld Dr Could Not Controvert The Factual Find Ings Of The Ld Cit A He Could Not Also Controvert The Contention Of The Ld Counsel For The Assessee That This Issue Is Covered By An Order Of Division Bench Of Tribunal In The Case Of Mahendra Kumar Baid Supra No Contrary Decision I S Brought To My Notice By The Ld Dr 3 Ita No 1849 Kol 2017 Kumari Tanvi Kejriwal A Yr 2014 15 3 5 In View Of The Above Discussion I Uphold The Or Der Of The First Appellate Authority And Dismiss The Said Appeal Of The Revenu E 6 In The Result The Appeal Of The Revenue Is Dism Issed Order Pronounced In The Court On 20 12 2017 Sd J Sudhakar Reddy Accountant Member Dated 20 12 2017 Sb Sr Ps Copy Of The Order Forwarded To 1 Ito Ward 32 3 Kolkata 10 B Middleton Row 2 Nd Floor Kol 71 2 Kumari Tanvi Kejriwal 2 A Basil Heights 3 C Lo Ndon Street Kolkata 17 3 C I T A Kolkata 4 C I T Kolkata 5 Cit Dr Kolkata Benches Kolkata True Copy By Order Senior Privat E Secretary Head Of Office D D O Itat Kolkata Benche S