Santosh Kumar Shah, Kolkata v. ACIT,Cental Circle-3(1), Kolkata, Kolkata

MA 188/KOL/2019 | 2007-2008
Pronouncement Date: 08-11-2019 | Result: Allowed

Appeal Details

RSA Number 18823524 RSA 2019
Assessee PAN ALGPS0859J
Bench Kolkata
Appeal Number MA 188/KOL/2019
Duration Of Justice 1 month(s) 22 day(s)
Appellant Santosh Kumar Shah, Kolkata
Respondent ACIT,Cental Circle-3(1), Kolkata, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 08-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 08-11-2019
Assessment Year 2007-2008
Appeal Filed On 16-09-2019
Judgment Text
C IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI S.S. GODARA JUDICIAL MEMBER AND DR. A.L. SAINI ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.188 TO 191/KOL/2019 (ARISING OUT IT(SS)A NO.02 TO 06/KOL/2017) / ASSESSMENT YEARS:2007-08 TO 2010-11 & 2013-14 SANTOSH KUMAR SHAH 22 LAKE TOWN BLOCK-B KOLKATA-700 089 [ PAN NO.ALGPS 0859 J ] / V/S . ACIT CENTRAL CIRCLE- 3(1) AAYAKAR BHAWAN POORVA ROOM NO. 801 110 SHANTI PALLY KOLKATA-107 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI A.K. TIBREWAL ADVOCATE !' / BY RESPONDENT SHRI SUPRIYO PAL JCIT-SR-DR / DATE OF HEARING 18-10-2019 / DATE OF PRONOUNCEMENT 08-11-2019 / ORDER PER S.S.GODARA JUDICIAL MEMBER:- THESE FOUR ASSESSEES MISCELLANEOUS APPLICATION FIL ED U/S. 254(2) OF THE INCOME TAX ACT 1961 IN SHORT THE ACT SEEK TO MO DIFY / RECTIFY OUR ORDER DATED 30.04.2019 PARTLY ALLOWING CORRESPONDING MAIN CASES IT(SS)A NO.02 TO 05/KOL/2017. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. LEARNED COUNSELS ONLY PLEA DURING THE COURSE O F HEARING IN VIEW OF THE OPERATIVE PART OF OUR ORDER IN PARA-8 PAGE 10 IS TH AT ALTHOUGH THE TRIBUNAL HAD MADE IT CLEAR THAT THE ASSESSEES ENTIRE DEPOSITS WOULD BE TAXED @ 550/- PER LAKH OF COMMISSION INCOME COMPONENT THE ASSESSING OFFICER S FINAL COMPUTATION HAS ALSO MA NO188 TO 191/KOL/2019 SANTOSH KR. SHAH VS. ACIT C.C-3(1) KOL PAGE 2 INCLUDED THE INCOME COMPONENT ALREADY DECLARED AT T HE TAXPAYERS BEHEST IN THE ORIGINAL RETURN OF INCOME. LEARNED DEPARTMENTAL REP RESENTATIVE IS FAIR ENOUGH IN NOT DISPUTING THIS FACTUAL POSITION. WE OBSERVE IN THIS BACKDROP OF FACTS THAT ONCE OUR ORDER DATED 30.04.2019 HAS MADE IT CLEAR THAT THE A SSESSEES DEPOSITS WOULD BE ASSESSED AT THE ABOVE SPECIFIC COMMISSION RATE ANY OTHER ADDITION INCLUDING THE INCOME ALREADY DECLARED WOULD AMOUNT TO DOUBLE ADDI TION OF THE VERY SUMS ONLY. WE THEREFORE DEEM IT A FIT CASE TO ISSUE NECESSARY CLA RIFICATION AND DIRECT THE ASSESSING OFFICER TO FINALISE HIS CONSEQUENTIAL COMPUTATION B Y TREATING THE COMMISSION INCOME OF 550/- PER LAKH IN RESPECT OF THE ENTIRE DEPOSITS FO RMING SUBJECT-MATTER OF ADDITIONS UNDER CHALLENGE IN ALL FOUR CORRESPONDING ASSESSMEN T YEAR(S). WE FURTHER MAKE IT EXPLICITLY CLEAR THAT THE SAME SHALL BE DEEMED TO H AVE INCLUDED THE ASSESSEES INCOME(S) ALREADY DECLARED IN RETURNS AS WELL. WE F URTHER WISH TO OBSERVE THAT WE ARE ISSUING THE INSTANT CLARIFICATIONS TO AVOID DOUBLE ADDITION(S) IN ALL FOUR ASSESSMENT YEAR(S). OUR COMMON ORDER DATED 30.04.2019 SHALL ST AND RECTIFIED TO THIS LIMITED EXTENT ONLY. 3. THE ASSESSEES ALL FOUR MISCELLANEOUS APPLICATIO NS ARE ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 08/11/201 9 SD/- SD/- ( () ( () (DR. A.L. SAINI) (S.S. GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA *DKP *- 08/11 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SANTOSH KR. SHAH 22 LAKE TOWN LOCK-B KOLKATA -89 2. !' /RESPONDENT-ACIT CENTRAL CIRCLE-3(1) AAYAKAR BHAWAN POORVA R.NO.801 110 SHANATIPALLY KOLKATA-107 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5 5 KOLKATA / DR ITAT KOLKATA 6. / GUARD FILE. BY ORDER/ /TRUE COPY/ 5