Shri Naresh Kumar Chhaparia, Kolkata V. DCIT, CC-XXX, KOLKATA, Kolkata

ITA 1035/KOL/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7903 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 16-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO S . 1035 & 1036 / KOL ./201 4 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO S . 1035 & 1036 / KOL / 20 1 4 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 SHRI NARESH KUMAR CHHAPARIA, ..... ......... .... ............. .. .A PP ELL ANT CHAPPARIA & ASSOCIATES, CHARTERED ACCOUNTNATS, 8, CAMAC STREET, SHANTINIKETAN BUILDING, 5 TH FLOOR, ROOM NO. 2, KOLKATA - 700 017 [PAN : A C Q PC 9136 K ] - VS. - DEPUTY COMMISSIONER OF INCOME TAX, .............. ... . RESPONDENT CENTRAL CIRCLE - XXX, KOLKATA, AAYAKAR BHAWAN POORBA, 110, SHANTIPALLY, EM BYPASS, KOLKATA - 700 107 APPEARANCES BY: SHRI K.K. CHHAPARIA, F.C.A , FOR THE ASSESSEE S MT. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 5 , 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 , 201 4 O R D E R PER GEORGE MATHAN : ITA 1035/KOL/2014 IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - X I V , KOLKATA IN APPEAL NO. 279 / CIT(A) - X IV / 2010 - 1 1 DATED 1 0 . 0 3 .201 4 FOR THE ASSESSMENT YEAR 200 3 - 0 4 . ITA 103 6 /KOL/2014 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XIV, KOLKATA IN APPEAL NO. 27 8 /CIT(A) - XIV/2010 - 11 DATED 10.03.2014 FOR THE ASSESSMENT YEAR 200 4 - 0 5 . I.T.A. NO S . 1035 & 1036 / KOL ./201 4 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 PAGE 2 OF 4 2. SHRI K.. CHHAPARIA , F.C.A. , REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, I T WAS SUBMITTED BY THE LD. A.R ON BEHALF OF THE ASSESSEE THAT HE WISH TO WITHD RAW THE APPEAL IN ITA 1035/KOL/2014. CONSEQUENTLY THE APPEAL FILED BY THE ASSESSEE IN ITA 1035/KOL/2014 STANDS DISMISSED AS WITHDRAWN. 4. IN RESPECT OF ITA 1036/KOL/2014, IT WAS THE SUBMISSION BY THE LD. A.R. THAT THERE WAS A SURVEY ON THE PREMISES OF TH E ASSESSEE AND AS A CONSEQUENCE OF THE SURVEY THE ASSESSEE HAD FILED APPLICATION UNDER SECTION 273A ON 22.05.2009. THE ASSESSEE HAD CONSEQUENTLY OFFERED AN AMOUNT OF RS.2,80,000/ - AS UNDISCLOSED COMMISSION INCOME FOR THE RELEVANT ASSESSMENT YEAR VIDE A LET TER DATED 14.12.2010. IT WAS THE SUBMISSION THAT SUBSEQUENTLY THE ASSESSEE HAD VERIFIED HIS RECORDS AND HAD FOUND THAT THE AMOUNT OF RS.2,80,000/ - WAS NOT COMMISSION INCOME BUT WAS THE AMOUNT DEPOSITED IN THE VARIOUS BANK ACCOUNTS OUT OF THE CASH IN HAND. IT WAS THE SUBMISSION THAT IN THE COURSE OF ASSESSMENT , THE ASSESSEE HAD MADE THE SUBMISSIONS THAT THE AMOUNT OF RS.2,80,000/ - WAS NOT COMMISSION INCOME AND WAS ONLY CASH IN HAND, WHICH WAS DEPOSITED IN THE VARIOUS BANK ACCOUNTS ON VARIOUS DATES. IT WAS TH E SUBMISSION THAT THE ASSESSING OFFICER DID NOT ACCEPT THE CONTENTION OF THE ASSESSEE AND ADDED THE AMOUNT OF RS.2,80,000/ - . IT WAS THE FURTHER SUBMISSION THAT THE LD. CIT(APPEALS) CONFIRMED THE SAME. IT WAS THE SUBMISSION THAT THE ASSESSEE HAD CASH IN HAN D OF NEARLY RS.1.67 LAKHS AS ON 31.03.2003 AND THE SAME WAS ALSO DISCLOSED IN THE ASSESSEE S B ALANCE - SHEET. IT WAS ALSO THE SUBMISSION THAT THE ASSESSEE HAD ALSO TAKEN LOANS FROM RELATIVES WHICH W ERE ALSO DEPOSITED. IT WAS ALSO THE SUBMISSION THAT THE B ALA NCE - SHEET ALSO SHOWED THE SAME. IT WAS THE SUBMISSION THAT THE ADDITION AS MADE BY THE ASSESSING OFFICER AND AS CONFIRMED BY THE LD. CIT(APPEALS) WAS LIABLE TO BE DELETED. I.T.A. NO S . 1035 & 1036 / KOL ./201 4 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 PAGE 3 OF 4 5. IN REPLY, LD. SR. D.R. VEHEMENTLY SUPPORTED THE ORDER OF THE ASSESSING OFFICER A ND LD. CIT(APPEALS). IT WAS THE SUBMISSION THAT THE ASSESESE HAVING ADMITTED THE INCOME COULD NOT NOW GO BACK UNLESS HE WAS ABLE TO PRODUCE SUBSTANTIAL PROOF. 6. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. ADMITTEDLY AS STATED BY THE LD. D.R., THE ASSESSEE HAVING ADMITTED TO HAVE EARNED COMMISSION INCOME FOR THE RELEVANT ASSESSMENT YEAR CANNOT NOW COME DOWN AND SAY THAT SUCH INCOME HAS NOT EARNED. IF SUCH A CLAIM IS TO BE MADE , THEN OBVIOUSLY THE CLAIM WOULD HAVE TO BE SUPPORTED BY SUBSTANTIAL EVIDENCE. TRUE , THE EVIDENCE IN THE FORM OF BALANCE - SHEET FOR THE ASSESSMENT YEAR 2003 - 04 WHERE CASH IN HAND OF RS.1,67,000/ - IS AVAILABLE ON PRESUMPTION, WHICH MIGHT BE GOOD EVIDENCE FOR THE PURPOSE OF CANCELLATION OF A PENALTY PROCEEDINGS BUT IT WOULD NOT BE ENOUGH TO REBUT THE ADDITION MADE IN THE COURSE OF ASSESSMENT. IN THESE CIRCUMSTANCES, AS THE ASSESESE HAS NOT BEEN ABLE TO SUBSTANTIALLY PROVE THAT THE ASSESSEE DID NOT HAVE COMMISSION INCOME DURING THE RELEVANT ASSESSMENT YEAR AND THE DEPOSITS IN THE BANK ACCOUNT S WERE OUT OF CASH IN HAND AVAILABLE, I AM OF THE VIEW THAT THE ADDITION AS MADE BY THE ASSESSING OFFICER AND AS CONFIRMED BY THE LD. CIT(APPEALS) IS ON THE RIGHT FOOTING AND DOES NOT CALL FOR ANY INTERFERENCE. 7. IN THE RESULT, THE APPEAL FILED BY THE AS SESSEE IN ITA NO. 1036/KOL/2014 IS DISMISSED. 8 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 25 TH D AY OF NOVE MBER , 201 4 I.T.A. NO S . 1035 & 1036 / KOL ./201 4 ASSESSMENT YEAR S : 200 3 - 20 0 4 & 2004 - 2005 PAGE 4 OF 4 COPIES TO : (1) SHRI NARESH KUMAR CHHAPARIA, CHAPPARIA & ASSOCIATES, CHARTERED ACCOUNTNATS, 8, CAMAC STREET, SHANTINIKETAN BUILDING, 5 TH FLOOR, ROOM NO. 2, KOLKATA - 700 017 (2) DE PUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - XXX, KOLKATA, AAYAKAR BHAWAN POORBA, 110, SHANTIPALLY, EM BYPASS, KOLKATA - 700 107 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .