Bijoy Bose, Howrah v. ITO, Ward - 48(3), Kolkata, Kolkata

IN THE INCOME-TAX APPELLATE TRIBUNAL : SMC-C BENCH : KOLKATA [BEFORE HON. SHRI C. D. RAO ACCOUNTANT MEMBER ITA NO. 763(KOL) OF 2010 : ASSESSMENT YEAR : 2006- 07 BIJOY BOSE -VS.- INCOME TAX OFFICER/WARD-48 (3) KOLKATA [PAN : AEFPB 2735 J] KOLKATA. [APPELLANT] [RESPONDENT] APPELLANT BY : SHRI T. D. PA L RESPONDENT BY : SHRI H. N. SINGH SR. D.R. THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2006-07 AGAINST THE ORDER OF LD. CIT(A)-XXX KOLKATA DATED 19.01.2010. THE ONLY ISSU E RAISED BY THE ASSESSEE IS TRAVELLING AND TOUR EXPENSES OF RS.1 55 320/- AND OTHER EXPENSES O F RS.50 000/-. 2. BRIEF FACTS OF THE ISSUE ARE THAT FOR WANT OF EV IDENCES ON ACCOUNT OF ABOVE SAID EXPENDITURE THE ASSESSING OFFICER HAS DISALLOWED T HE SAME BY DOING ASSESSMENT U/S. 143 OF THE ACT. ON APPEAL THE LD. CIT(A) HAS ALSO CONFIRMED T HE SAME BY OBSERVING THAT THE ASSESSEE HAS FAILED TO PRODUCE ANY EVIDENCE REGARDING TRAVELLING & TOUR EXPENSES AND OTHER MISCELLANEOUS EXPENDITURE. 3. AGGRIEVED BY THIS NOW THE ASSESSEE IS IN APPEAL BEFORE US. 4. AT THE TIME OF HEARING BEFORE US THE LD. COUNSE L APPEARING ON BEHALF OF THE ASSESSEE HAS FILED THE DETAILS ON ACCOUNT OF TRAVELLING EXPENSES AND OTHER MISCELLANEOUS EXPENDITURE AND CONTENDED THAT IF ONE MORE OPPORTUNITY IS GIVEN TO THE ASSESSEE HE WILL BE ABLE TO ESTABLISH THE SAME BEFORE THE ASSESSING OFFICER. THEREFORE HE RE QUESTED TO SET ASIDE THE ISSUE TO THE ASSESSING OFFICER FOR HIS FRESH CONSIDERATION. 5. ON THE OTHER HAND THE LD. DEPARTMENTAL REPRESEN TATIVE THOUGH RELIED ON THE ORDERS OF THE REVENUE AUTHORITIES HAS NOT OBJECTED FOR THE SAID R EQUEST OF THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE. ITA NO.763/KOL/2010 2 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF THE MATERIAL AVAILABLE ON RECORD KEEPING IN VIEW OF THE FACT THAT THE REVENU E HAS DISALLOWED THE EXPENDITURE FOR WANT OF EVIDENCES NOW THE ASSESSEE IS IN A POSITION TO SUB STANTIATE THE EXPENDITURE CLAIMED IN THE PROFIT AND LOSS ACCOUNT WITH EVIDENCES. THEREFORE IN THE INTEREST OF JUSTICE I CONSIDER IT FIT TO SET ASIDE THE ORDERS OF THE REVENUE AUTHORITIES AND REMIT BAC K THE SAME TO THE FILE OF THE ASSESSING OFFICER FOR RECONSIDERATION AFTER GIVING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18. 01. 2011. SD/- [ C. D. R AO ] ACCOUNTANT MEMB ER DATED : 18 TH JANUARY 2011. COPY FORWARDED TO THE - 1. BIJOY BOSE C/O. SREEMA SERVICE AT CHOTOBABU MARKET ANDUL STATION ROAD P. O. JHOREHAT DIST. HOWRAH-711302 (W.B). 2. INCOME TAX OFFICER/WARD-48(3) (1 ST FLOOR) 3 GOVT. PLACE WEST KOLKATA-700 001. 3. CIT(A)- (4) C IT- 5. D.R. I.T.A.T. KOLKATA. [TRUE COPY] BY ORDER DEPUTY/ASSISTANT REGISTRAR (KKC) I.T.A.T. KOLKATA.