Kamla Prasad Kajaria, Kolkata v. DCIT, Circle - 35, Kolkata, Kolkata

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH: K OLKATA (BEFORE HON.SHRI D.K.TYAGI JM & HON. SHRI B.K.HALDAR AM) ITA NO.2161/KOL/09 ASSESSMENT YEAR: 2005-06 KAMLA PRASAD KAJARIA VS. DY. COMMISS IONER OF INCOME-TAX PAN: AGDPK0068P CIRCLE-35 KOLKATA (APPELLANT) (RES PONDENT) APPELLANT BY: SRI M.K.PATAWARI RESPONDENT BY: SRI PIYUSH KOLHE ORDER PER SHRI B.K.HALDAR AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A) XX KOLKATA DATED 27 TH NOVEMBER 2009 FOR THE A.Y 2005-06.. 2. THE APPELLANT HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- 1. FOR THAT THE ORDER OF THE LEARNED C.I.T APPEALS IS ARBITRARY ILLEGAL AND BAD IN LAW. 2. FOR THAT LEARNED C.I.T APPEALS DID NOT ALLOW APPELLANT SUFFICIENT OPPORTUNITY OF BEING HEARD. 3. FOR THAT THE LD C.I.T APPEALS WAS WRONG IN LAW AS WELL AS ON FACTS IN CONFIRMING THE ACTION OF ASSESSING OFFICER OF DISALLOWING ASSESSEES CLAIM F OR LOSSES RS.30480/- SUFFERED ON ACCOUNT OF NECESSARY ADMINISTRATIVE EXPENSES INCURRED IN C & FA AND MANUFACTURING UNIT HAVING NO BUSINESS ACTIVITIES. 4. FOR THAT THE LD C.I.T APPEALS WAS WRONG IN LAW AS WELL AS ON FACTS IN CONFIRMING THE ACTION OF ASSESSING OFFICER OF DISALLOWING EXPENSES OF RS.3250/- ON ACCOUNT OF TV CABLE CHARGES. 5. FOR THAT THE LD C.I.T APPEALS WAS WRONG IN LAW AS WELL AS ON FACTS IN CONFIRMING THE ACTION OF ASSESSING OFFICER OF DISALLOWING EXPENSES OF RS.774 /- ON ACCOUNT OF TELEPHONE EXPENSES OUT OF TOTAL CLAIM OF RS.7740/-. 6. FOR THAT THE LD C.I.T APPEALS WAS WRONG IN LAW AS WELL AS ON FACTS IN CONFIRMING THE ACTION OF ASSESSING OFFICER OF NOT ALLOWING CLAIM FOR DEDUCTION OF RS.5500/- U/S.80G FOR DONATION MADE. ITA NO.2161/KOL/09 KAMLA PRASAD KAJARIA VS.DCIT CIR-35 KOL 2 7. FOR THAT THE APPELLANT CRAVE TO ADD ALTER OR AMEND ANY GROUND OR GROUNDS BEFORE OR AT THE TIME O F HEARING. 3 . AT THE TIME OF HEARING THERE WAS AN ADJOURNMENT PET ITION FILED BY THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSES SEE WHICH WAS REFUSED. IT IS NOTICED THAT THE LEARNED COMMISSIONE R OF INCOME-TAX(A) HAS PASSED THE ORDER EX-PARTE QUO THE APPELLANT. 4. AFTER HEARING BOTH THE SIDES WE SET ASIDE THE I MPUGNED ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX(A) AND REMAND TH E MATTER BACK TO HIS FILE WITH THE DIRECTION THAT THE APPEAL BE DECI DED AS PER LAW AFTER GIVING THE APPELLANT ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 13-4-10. SD/- SD/- ( D.K.TYAGI) (B.K.HALDAR ) JUDICIAL MEMBER DT. 13-4-10 AC COUNTANT MEMBER COPY FORWARDED TO :- 1. SHRI KAMLA PRASAD KAJARIA 32 ARMENIAN ST. KOL-1 2. D.C.I.T CIR-35 PODDAR COURT 3 RD FL. 18 RABINDRA SARANI KOL-1. 3. COMMISSIONER OF INCOME-TAX(A)-XX KOL. 4. COMMISSIONER OF INCOME-TAX(WB) 5. DEPARTMENTAL REPRESENTATIVE . ITAT KOLKATA. *PP TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT KOLKATA ITA NO.2161/KOL/09 KAMLA PRASAD KAJARIA VS.DCIT CIR-35 KOL 3