Shri Agniswar Chatterjee, L/H of Late Niyatiswar Chatterjee, Birbhum v. ITO, Ward - 2, Suri, Birbhum

ITA 2216/KOL/2010 | 2006-2007
Pronouncement Date: 21-03-2011 | Result: Allowed

Appeal Details

RSA Number 221623514 RSA 2010
Assessee PAN ACKPC6274E
Bench Kolkata
Appeal Number ITA 2216/KOL/2010
Duration Of Justice 3 month(s) 5 day(s)
Appellant Shri Agniswar Chatterjee, L/H of Late Niyatiswar Chatterjee, Birbhum
Respondent ITO, Ward - 2, Suri, Birbhum
Appeal Type Income Tax Appeal
Pronouncement Date 21-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 21-03-2011
Assessment Year 2006-2007
Appeal Filed On 16-12-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ () . .. . ! ! ! !. .. . '# ] ]] ] [BEFORE HONBLE SRI MAHAVIR SINGH JM & HONBLE S RI C. D. RAO AM] % / I.T.A NO. 2216/KOL/2010 &' ()/ ASSESSMENT YEAR : 2006-07 SRI AGNISWAR CHATTERJEE -VS.- INCOME TAX OFFICER/WARD-2 SURI. L/H. OF LATE NIYATISWAR CHATTERJEE BIRBHUM [PAN : ACKPC6274 E] [ + /APPELLANT ] [ -.+ / RESPONDENT ] + / FOR THE APPELLANT : S/SHRI A.K. CHATTERJEE & D. SAHA -.+ / FOR THE RESPONDENT : SHRI B. R. PUROKAYAST HA '/ /ORDER . .. . ! ! ! !. .. . '# PER C. D. RAO A. M. THIS APPEAL FILED BY ASSESSEE IS PREFERRED AGAINST ORDER OF LD. CIT(A) ASANSOL DATED 27.05 .2009 PERTAINING TO ASSESSMENT YEAR 2006-07. 2. BRIEF FACTS OF THE ISSUE ARE THAT WHILE DOING SC RUTINY ASSESSMENT ASSESSING OFFICER MADE THE FOLLOWING ADDITIONS :- 1) ON ACCOUNT OF G.P. RS.2 34 500/- 2) ON ACCOUNT OF VAT RS.27 063/- 3) UNDER SECTION 40A(3) RS.12 856/- 4) ON ACCOUNT OF UNEXPLAINED BANK A/C. RS.32 244/ - 5) ON ACCOUNT OF CASH DEPOSIT RS.2 14 375/- 6) DIFFERENCE IN BANK STATEMENT RS.21 433/- 7) DIFFERENCE IN BANK ACCOUNT RS.67 000/- 8) INGENUINE LOAN RS.2 00 000/- 9) ON ACCOUNT OF INVESTMENT IN PROPERTY RS.13 30 000/- AS DISCUSSED IN PARAS 2 TO 9 & 11 OF ASSESSMENT ORD ER. ITA NO. 2216/KOL/20 10 2 3. ON APPEAL LD. CIT(A) HAS CONFIRMED THE SAME BY POINTING OUT THAT ASSESSEE HAS FAILED TO SUBSTANTIATE HIS CLAIM BEFORE ME BY FURNISHING ANY EVIDENCE TO PROVE HIS CONTENTION AND THE ADDITIONS MADE BY ASSESSING OFFICER IS JUSTIFIABLE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. AGGRIEVED BY THIS NOW THE ASSESSEE IS IN APPEAL BEFORE US. 5. IN THE GROUNDS OF APPEAL TAKEN BY ASSESSEE BEFOR E THE TRIBUNAL ASSESSEE HAS RAISED VARIOUS GROUNDS ON ACCOUNT OF ABOVE ADDITIONS. HOWE VER AT THE TIME OF HEARING BEFORE US LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE HAS SUB MITTED THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE ASSESSING OFFICER HAS NOT PROPERLY APPLIE D HIS MIND IN MAKING VARIOUS ADDITIONS AND WRONGLY STATED IN HIS ORDER THAT ASSESSEE HAS ADMIT TED IN SOME CASES THE FACTS OF THE CASE WHEN IT IS FOUND AS A MATTER OF FACTS THOSE OBSERVATIONS A RE CONTRARY TO THE FACTS ON RECORD. THAT HAVING REGARD TO THE FACTS OF THE CASE THE CASE REQUIRES FULL EXAMINATION OF THE BOOKS OF ACCOUNT AND RECORDS AFTER GIVING REASONABLE OPPORTUNITY OF BEIN G HEARD SPECIALLY IN RESPECT OF THE ITEMS OF ADDITIONS MADE IN THE ORDER OF ASSESSMENT. IT IS ST ATED THAT PROPER OPPORTUNITY HAS NOT BEEN GIVEN WHILE MAKING THE VARIOUS ADDITIONS. THAT IN ANY EV ENT THE ASSESSEE IS COMPELLED TO RETRACT THE FACT RECORDED BY ASSESSING OFFICER SINCE THE FACTS ON RECORD IS FOUND TO BE OTHERWISE AND IT IS DIFFICULT TO KNOW HOW AND WHAT CIRCUMSTANCES IT WAS ADMITTED SINCE THE ASSESSEE HAD DIED IMMEDIATELY AFTER THE CASE AND THE ACCOUNTANT CONCE RNED IS NOT CO-OPERATING WITH LEGAL HEIR AT PRESENT. THAT ON FACTS LD. CIT (A) HAS ALSO DID NO T GRANT PROPER OPPORTUNITY TO DISPOSE OF THE APPEAL CASE AND HE COMPLETED THE CASE HURRIEDLY AND HE ERRED IN NOT PROPERLY APPLYING HIS MIND WITH REGARD TO THE POINTS AT ISSUE IN DISPUTE IN TH E APPEAL CASE. THAT THE ASSESSEE MAINTAINED PROPER BOOKS OF ACCOUNT DULY AUDITED WITH SUPPORTIN G EVIDENCES AND THAT THE CORRECT ASSESSMENT HAVING NOT BEEN MADE IN THIS CASE IN THE FORM OF A DDITIONAL/SPECIFIC GROUNDS AND MADE SPECIFIC THAT IN VIEW OF ABOVE THE MATTER MAY BE SET ASIDE TO THE ASSESSING OFFICER FOR FRESH CONSIDERATION. 6. ON THE OTHER HAND LD. DEPARTMENTAL REPRESENTATI VE HAS NOT OBJECTED FOR SETTING ASIDE THE APPEAL TO THE FILE OF THE ASSESSING OFFICER FOR FRE SH CONSIDERATION. 7. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF THE MATERIAL AVAILABLE ON RECORD ASSESSMENT ORDER AND THE IMPUGNED ORDERS OF THE REVENUE AUTHORITIES WE CONSIDER IT FIT TO SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING O FFICER TO REDECIDE THE ISSUES AFRESH AFTER GIVING ITA NO. 2216/KOL/20 10 3 REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSES SEE. 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. '/ #0' 1 0& 2 3 ORDER PRONOUNC ED IN THE OPEN COURT ON 21. 03. 2011. SD/- SD/- [ ] [ . .. . ! ! ! !. .. . '# ] [ MAHAVIR SINGH ] [ C. D. R AO ] JUDICIAL MEMBER ACCOUNTANT MEMBER (!#) DATED : 21 ST MARCH 2011. '/ 4 -5 6'5(/ COPY OF THE ORDER FORWARDED TO: 1. + /APPELLANT- SRI AGNISWAR CHATTERJEE L/H. OF NIYA TISWAR CHATTERJEE SCHOOL BAGAN BOLPUR BIRBHUM. 2 -.+ / RESPONDENT : INCOME TAX OFFICER/WARD-2 SURI BIR BHUM. 3. /&/ THE CIT 4. /& ()/ THE CIT(A) KOLKATA. 5. <2 -&/ DR KOLKATA BENCHES KOLKATA [.5 -/ TRUE COPY] '/&0 / BY ORDER > /DEPUTY/ASSTT REGISTRAR. [KKC ?@ &A> B /SR.PS]