Subrata Mukherjee, Howrah V. ITO, Ward-46(4), Kolkata, Kolkata

ITA 1055/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1181 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 15-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ZAFARUL HAQUE TANWEER ADD L
• Assessee Lawyers: S L KOCHAR

Judgement Text

ITA NO.1055/KOL/2017-SUBRATA MUKHERJEE A.Y.2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.1055//KOL/2017 ASSESSMENT YEAR : 2011-12 SHRI SUBRATA MUKHERJEE VERSUS- I.T.O., WARD -46(4) KOLKATA KOLKATA (PAN: AESPM 5541 G) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI ANIL KOCHAR & SHRI S.L. KOCHAR, ADVOCATE FOR THE RESPONDENT: SHRI ZAFARUL HAQUE TANWEER, ADD L/ JCIT DATE OF HEARING : 13.09.2017. DATE OF PRONOUNCEMENT : 31.10.2017. ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-14, KOLKATA RELATING TO A.Y. 201 1-12. 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE ASSESSEE STATED THAT HE IS A MANUFACTURER OF LEATHER GOODS. HE SUBMITTED AUDITED BOOKS OF ACCOUNT SHOWING EXPORT TURN OVER OF RS.9,72,54,257/- AND TOTAL BUSINESS TU RN OVER OF RS.22,14,92,337/-. A PROFIT OF RS.12,08,955/- WAS DECLARED AND FILED A R ETURN OF INCOME UNDER THE INCOME TAX ACT, 1961. 3. LATER THE ASSESSED FILED A DECLARATION DENYIN G THE TRANSACTION AS WELL AS PROFIT STATED IN THE BOOKS OF ACCOUNT. THE AUDITOR HAS DEN IED HAVING AUDITED THE BOOKS AS WELL AS HIS SIGNATURE ON THE AUDIT REPORT. THE ASSE SSEE OFFERED RS.36,28,815/- AS TURN OVER AND OFFERED 6% OF THIS AMOUNT FOR TAX. THIS WA S NOT SUPPORTED BY ANY EVIDENCE. 4. BOTH AO AS WELL AS THE LD. CIT(A) RECORDED T HAT THE ASSESSEE HAS NOT PRODUCED ANY EVIDENCE IN SUPPORT OF HIS CONTENTIONS, DESPITE REPEATED REMINDER. UNDER THE CIRCUMSTANCES THE APPEAL OF THE ASSESSEE WAS DISMI SSED BY THE LD. CIT(A). ITA NO.1055/KOL/2017-SUBRATA MUKHERJEE A.Y.2011-12 2 5. BEFORE ME THE LD. COUNSEL FOR THE ASSESSEE CO ULD NOT CONTROVERT THE FACTUAL FINDING GIVEN BY THE LD. CIT(A). THE CONTENTIONS OF THE ASS ESSEE COULD NOT BE SUPPORTED BY THE LD. AR. THIS IS A CASE WHERE THE ASSESSEE STATES TH AT WHATEVER BOOKS OF ACCOUNTS THAT HE MAINTAINED, THE TAX AUDIT REPORTS HE HAS OBTAINE D ARE WRONG AND FRAUDULENT. SUCH CONTENTIONS CANNOT BE COUNTENANCED. 6. UNDER THE CIRCUMSTANCES I DISMISS THIS APPEA L OF THE ASSESSEE BY UPHOLDING THE ORDER OF THE LD. CIT(A). 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. O RDER PRONOUNCED IN THE COURT ON 31.10.2017. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 31.10.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SHRI SUBRATA MUKHERJEE, 28, CHANDRA PATHAK LANE, HOWRAH-711201. 2. I.T.O., WARD-46(4), KOLKATA. 3. C.I.T.(A)- 14, KOLKATA 4. C.I.T-16, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES