Bikash Chandra Ghosh, Hooghly v. ITO, Ward - 1(1), Hooghly, Hooghly

ITA 809/KOL/2011 | 2006-2007
Pronouncement Date: 05-07-2011 | Result: Allowed

Appeal Details

RSA Number 80923514 RSA 2011
Assessee PAN ADIPG1609K
Bench Kolkata
Appeal Number ITA 809/KOL/2011
Duration Of Justice 1 month(s) 10 day(s)
Appellant Bikash Chandra Ghosh, Hooghly
Respondent ITO, Ward - 1(1), Hooghly, Hooghly
Appeal Type Income Tax Appeal
Pronouncement Date 05-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 05-07-2011
Assessment Year 2006-2007
Appeal Filed On 26-05-2011
Judgment Text
.. IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC KOLKATA () BEFORE . .. . . .. . SHRI C.D.RAO ACCOUNTANT MEMBER !' !' !' !' / ITA NO . 809/KOL/2011 #$% &'/ ASSESSMENT YEAR : 2006-07 ()* / APPELLANT ) BIKASH CHANDRA GHOSH HOOGHLY (PAN: ADIPG 1609 K) - $ - - VERSUS - . ( -)*/ RESPONDENT ) I.T.O. WARD-1(1) HOOGHLY )* . / / FOR THE APPELLANT: SHRI S.K.MUKHERJEE -)* . / / FOR THE RESPONDENT: SHRI N.DUTTA GUPTA 0 / ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 08.03.2011 OF THE CIT(A)-XXXVI KOLKATA PERTAINING TO A.YR. 2006-07. 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IS R ELATING TO THE ADDITION OF RS.86 567/- ON ACCOUNT OF BOGUS PURCHASE. 3. THE BRIEF FACTS OF THIS ISSUE ARE THAT THE AO MADE AN ADDITION OF RS.86 567/- ON ACCOUNT OF BOGUS PURCHASES BY OBSERVING THAT IT IS SEEN FROM THE RECORD THAT THE ASSESSEE HAS P URCHASED BUILDING MATERIALS FROM M/S.AMAN ENGINEERING OF 18 K.C.DEY LANE RISH RA HOGHLY-712248 AMOUNTING TO RS.86 567/-. NOTICE U/S 133(6) OF THE IT ACT 1961 WAS ISSUED ON 22.07.2008. THE NOTICE RETURNED UN SERVED WITH A COMMENT OF THE POSTAL DEPARTMENT NOT KNOWN. THEREFORE LETTER WAS ISSUE D ON 31.10.2008 REQUESTING THE ASSESSEE TO PRODUCE THE PARTY FOR CO NFIRMATION OF THE ABOVE PURCHASE ON 11.11.2008. BUT THE ASSESSEE HAD FAILED TO PRODUCE THE ABOVE MENTIONED PARTY FOR CONFIRMATION. THEREFORE SHOW C AUSE NOTICE WAS ISSUED ON 04.12.2008 REQUESTING THE ASSESSEE TO EXPLAIN ON 12 .12.2008 WHY AN AMOUNT OF 2 RS.86 567/- WILL NOT BE DISALLOWED AS BOGUS PURCHAS E. STILL THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE. ACCORDINGLY SUMMON U/S 131 OF THE IT ACT WAS ISSUED TO THE ASSESSEE TO APPEAR ON 24.12.2 008. THE ASSESSEE HIMSELF APPEARED ON 24.12.2008 AND PRODUCED LEDGER COPY WIT HOUT BILLS AND VOUCHERS. SINCE THE ASSESSEE HAS FAILED TO PRODUCE THE COPY O F BILLS & VOUCHERS AS CALLED FOR I DISALLOWED THE ENTIRE AMOUNT OF RS.86 567/- ON ACCOUNT OF BOGUS PURCHASE. PENAL PROCEEDINGS U/S 171(1)(C) OF THE I. T.ACT 1961 IS INVOKED. 3.1. ON APPEAL THE LD. CIT(A) HAS CONFIRMED THE SAME BY OBSERVING THAT THE SAID PARTY WAS NOT AVAILABLE IN THE GIVEN ADDRESS AND TH E ASSESSEE HAS FAILED TO PRODUCE THAT PARTY BEFORE THE AO FOR EXAMINATION. 3.2. AGGRIEVED BY THIS THE ASSESSEE IS IN A PPEAL BEFORE US. 4. AT THE TIME OF HEARING THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE BY REFERRING TO THE OBSERVATIONS MADE BY THE LD. CIT(A ) THAT THE PAYMENTS WERE MADE EITHER BY CASH OR SELF/BEARER CHEQUES EVEN AFTER R ECORDING THE SAID OBSERVATIONS IT IS NOT FAIR ON THE PART OF THE LD. CIT(A) TO TREAT THE SAID PURCHASE AS BOGUS. IN SUPPORT OF HIS SUBMISSIONS THE LD. COUNSEL FOR THE ASSESSEE H AS FILED THE CHEQUE NUMBERS AND THE LEDGER COPY OF M/S. AMAN ENGINEERING. BASED ON THES E DOCUMENTS HE SUBMITTED THAT THE ADDITION MADE BY THE REVENUE AUTHORITIES MAY BE DELETED. 5. ON THE OTHER HAND THE LD. DR APPEARING ON BEHALF OF THE REVENUE RELIED ON THE ORDERS OF THE REVENUE AUTHORITIES. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREFUL PERUSAL OF MATERIALS AVAILABLE ON RECORD KEEPING IN VIEW OF THE FACT THAT THE LD. CIT(A) HIMSELF HAS ACCEPTED THAT THE PAYMENT HAS BEEN MADE BY SELF CHEQUES/CASH AND THE AO HAS ADMITTED THAT THE LD. PRODUCED THE BOOKS OF ACCOUNTS BILLS AND VOUCHERS AND SUPPORTING DOCUMENTS WHICH WERE EXAMINED BY THE AO. I FIND NO REASON TO DISBEL IEVE THE CONTENTION OF THE ASSESSEE. I SET ASIDE THE ORDERS OF THE REVENUE AUT HORITIES AND ALLOW THE APPEAL OF THE ASSESSEE. 3 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 05.07.2011. SD/- . .. . . .. . C.D.RAO ACCOUNTANT MEMBER DATED: 05.07.2011. R.G./PS 0 . ##3 43&5- COPY OF THE ORDER FORWARDED TO: 1. SHRI BIKASH CHANDRA GHOSH VILL.DIGRA SARADAPALLY P.O.-BHADRESHWAR DIST.HOOGHLY. 2 THE I.T.O. WARD-1(1) HOOGHLY 3. THE CIT 4. THE CIT(A)-XXXVI KOLKATA 5. DR KOLKATA BENCHES KOLKATA -3 #/ TRUE COPY 0$8/ BY ORDER DEPUTY /ASST. REGISTRAR ITAT KOLKATA BENCHES