Manoj Kumar Gupta, Kolkata V. ACIT, Circle - 38, Kolkata, Kolkata

ITA 1058/KOL/2010

• Counselvise Citation: 105823514 RSA 2010
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 21-05-2010
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK LD
• Assessee Lawyers: GAURAV MATHUR LD
• Keywords: Principle of natural justice

Judgement Text

I.T.A NOS. 1058 TO 1060/KOL/2010-C-SVM 1 , C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA BEFORE HON. SRI S.V MEHROT RA, AM & HON. SRI MAHAVIR SINGH, JM () . ., !' ! #' , '$ / I.T.A NOS. 1058, 1059 & 1060/KOL/2010 #%& !'(/ ASSESSMENT YEARS : 200-2001, 2001-2002 & 2003-04 MANOJ KUMAR GUPTA VS. ASSTT. COMMISSIONER OF IN COME-TAX PAN: ADXPG 4131E CIRCLE-38, KOLKATA (*+ /APPELLANT ) (,-*+/ RESPONDENT ) *+ / FOR THE APPELLANT : . / SHRI GAURAV MATHUR, LD.AR ,-*+ / FOR THE RESPONDENT : . / SHRI A.K. PRAMANIK, LD.DR /%!0 1 2 /DATE OF HEARING : 27-01-2012 3' 1 2 /DATE OF PRONOUNCEMENT: 27-01-2012 4 /ORDER . ., SHRI S.V MEHROTRA, ACCOUNTANT MEMBER : THESE THREE APPEALS FILED BY THE ASSESSEE ARE AGAI NST THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XXIV, KOLKAT A DATED 12-03-2010 FOR THE ASSESSMENT YEARS 2000-01, 2001-02 & 2003-04 RESPECT IVELY. IN ALL THE THREE APPEALS UNDER CONSIDERATION THE ASSESSMENT WAS COMPLETED EX-PARTE U/S.147/144 OF THE I.T. ACT, 1961, AS NONE APPEARED BEFORE THE ASSESSING AUTHORITY. 2. BEFORE THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS), ASSESSEES LEARNED AUTHORIZED REPRESENTATIVE FILED WRITTEN SUBMISSIONS , WHICH HAVE BEEN REPRODUCED IN PRA 2.3 OF HIS ORDER. IN THE WRITTEN SUBMISSION HE, INTER-A LIA, POINTED OUT THAT THE JOINT HOLDER OF THE BANK ACCOUNT, WHO WAS FATHER OF THE ASSESSEE, WAS M ENTALLY UNFIT AND WAS ADMITTED TO MENTAL HOSPITAL AND THE ASSESSEE WAS SUFFERING FROM DEPRE SSION DUE TO SUDDEN DEMISE OF HIS MOTHER AND ILL HEALTH OF HIS FATHER AND WIFE. IT WAS, INTE R-ALIA, POINTED OUT THAT ALL THE TRANSACTIONS IN THE BANK WERE MAINLY DONE BY THE SECOND JOINT ACCO UNT HOLDER (FATHER), WHO WAS SUFFERING FROM MENTAL DISORDER AND ADMITTED TO MEDICAL HOSPI TAL. IT WAS SUBMITTED THAT INSPITE OF ALL I.T.A NOS. 1058 TO 1060/KOL/2010-C-SVM 2 THESE FACTS, THE ASSESSING OFFICER COMPLETED THE AS SESSMENT U/S. 147/144 WITHOUT ALLOWING ANY FURTHER OPPORTUNITY. IT WAS FURTHER SUBMITTED A S UNDER:- 1. THE ASSESSEE IS NOT IN POSSESSION OF ANY CHEQUE BOOK COUNTERFOILS, PAY IN- SLIPS OF THE BANK, ALMOST ALL THE TRANSACTIONS WERE OPERATED BY HIS FATHER - THE SECOND JOINT HOLDER OF THE ACCOUNT - WHO IS MEN TALLY DISORDERED AND UNFIT. THE ASSESSEE HAVE COLLECTED THE DUPLICATE BA NK STATEMENT IN ORDER TO UNDERSTAND THE MATTER AND TO GIVE HIS BEST TO EX PLAIN THE THINGS. 2. IN SPITE OF THE SEVERAL REQUEST OF THE ASSESSEE WITH HIS BANKER A COPY OF CHEQUE DEPOSITED COULD NOT BE RECEIVED, IN ORDER TO ARRIVE THE NATURE OF THE TRANSACTIONS HELD WITH THE BANK AS ALMOST ALL T HE TRANSACTIONS WERE DONE BY THE SECOND JOINT ACCOUNT HOLDER. 3. AS THE LEARNED A.O. HAS POINTED OUT IN HIS ORDER (PAGE 3) (A) IN TABLE SI. NO. 15 CASH DEPOSIT OF RS.20,090/- ON 04/1 0/1999, WHERE IN BANK STATEMENT NO SUCH TRANSACTION TOOK PL ACE AND IS LIABLE TO BE SET ASIDE. (B) THE CASH DEPOSIT IN BANK ARE ALSO DONE BY MEANS OF CASH WITHDRAWAL FROM THE BANK, WHICH THE LEARNED A.O. HAS IGNORED. A STATEMENT SHOWING CASH WITHDRAWAL FROM THE BANK AMOUNTING RS.1,76,000 /- IS ENCLOSED HENCE TO BE RECONSIDERED AND ONLY IN CASE OF NEGATI VE CASH BALANCES ON A PARTICULAR DAY TO BE CONSIDERED AS UNDISCLOSED. (C) DEPOSITS IN BANK ARE DONE OUT OF CHEQUE WITHDR AWALS AND OF EARLIER INVESTMENT, A COPY OF BANK TRANSACTION IS ENCLOSED SHOWING CHEQUE HAS BEEN DEPOSITED OUT OF EARLIER CHEQUE ISSUED/MATURIT Y HENCE IS TO BE SET ASIDE. MY CLIENT ALSO SEEKS YOUR KIND PERMISSION TO PRODUC E HEREWITH HE BOOKS OF ACCOUNTS PREPARED ON THE BASIS OF THE BANK STATE MENT FOR THE RELEVANT YEAR. . 3. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) AFTER CONSIDERING THE CONTENTIONS OF ASSESSEE CALLED FOR REMAND REPORTS FROM AO, WHO SUBMITTED THE REMAND REPORT VIDE HIS LETTERS NO.DCIT/CIR-38/REMAND/2009-10/74 DATED 01-0 7-09, NO. DCIT/CIR-38/REMAND/09- 10/84 DATED 14-07-09 & NO.ADDL.CIT/R-38/KOL/REMAND REPORT/09-10/544 DATED 20/23-11- 09. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS ), INTER-ALIA, OBSERVED AS UNDER:- IN THESE REPORTS THE AO FORWARDED THE DETAILS SU BMITTED BY THE HSBC BANK WITH REFERENCE TO THE CHEQUE DEPOSITS AND WITHDRAWALS. THE DETAILS RECEIVED FROM THE BANK HOWEVER DID NOT COVE R THE PERIOD UNDER CONSIDERATION, HENCE THESE DETAILS DID NOT THROW A NY LIGHT ON THE ISSUE. THE APPELLANT ALSO FILED THE DETAILS OF CASH DEPOSITS AND CASH WITHDRAWAL FROM THE SAID ACCOUNT AND THE CHEQUE DEPOSITS AND CHEQU E WITHDRAWALS. I.T.A NOS. 1058 TO 1060/KOL/2010-C-SVM 3 HOWEVER, THE APPELLANT DID NOT FILE ANY DETAILS OF WHAT WERE THE DEPOSITS BY CHEQUE AND WHAT WERE THE WITHDRAWALS BY CHEQUE I .E THE PARTIES TO WHOM THE CHEQUE WERE ISSUED AND PARTIES FROM WHOM CHEQUE S WERE RECEIVED WERE NOT IDENTIFIED. THE APPELLANT HAS THEREFORE NOT BEE N ABLE TO ESTABLISH ANY CO-RELATION BETWEEN CHEQUE DEPOSITS AND THE CHEQUE WITHDRAWALS. 4. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) AFTER CONSIDERING THE ABOVE MENTIONED DETAILS ENHANCED THE ADDITION AND CONFIRM ED THE ACTION OF THE ASSESSING OFFICER. 5. BEFORE US WIFE [ SMT. RASHMI GUPTA ] OF ASSESSEE FILED A PETITION FOR ADJOURNMENT DT. 23/01/2012 ON 25-01-2012, INTER-ALIA, STATING THA T HER HUSBAND WAS SUFFERING FROM PSYCHIATRIC PROBLEMS DUE TO DEMISE OF HIS MOTHE R. THE PROBLEMS WERE GETTING WORST DAY BY DAY. 5.1 AT THE TIME OF HEARING ON 27/01/2012, SHRI GAUR AV MATHUR, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICE SO AS TO ENABLE HIM TO FILE NECESSARY BANK DETAILS FOR ARRIVING AT PROPER CONCLUSION. 6. THE LD.DR SUBMITTED THAT THE LEARNED COMMISSIONE R OF INCOME-TAX (APPEALS) HAS ELABORATELY CONSIDERED THE BANK DEPOSITS AND WITHDR AWALS OF HSBC BANK. THEREFORE, THE MATTER NEED NOT BE RESTORED BACK TO THE FILE OF TH E ASSESSING OFFICER . 7. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND HAVE PERUSED THE RECORD OF THE CASE. FROM THE OBSERVATIONS OF THE LE ARNED COMMISSIONER OF INCOME- TAX(APPEALS), IT IS EVIDENT THAT THE BANK DETAILS F URNISHED BY THE ASSESSEE WERE NOT RELATED TO THE PERIOD UNDER CONSIDERATION AND THE ASSESSEE ALS O COULD NOT FURNISH ANY DETAILS RELATING TO DEPOSITS AND WITHDRAWALS BY CHEQUE. THEREFORE, KEEP ING IN VIEW PRINCIPLES OF NATURAL JUSTICE IN THE BACK DROP OF MENTAL AND HEALTH COND ITION OF ASSESSEE, FOR WHICH MEDICAL REPORTS WERE SUBMITTED BEFORE THE LEARNED COMMISSI ONER OF INCOME-TAX (APPEALS), WE CONSIDER IT PROPER THAT THE ASSESSEE BE AFFORDED ONE MORE OPPORTUNITY TO EXPLAIN THE DETAILS OF BANK DEPOSITS/WITHDRAWALS BY CHEQUE OF HSBC BANK BEFORE THE ASSESSING OFFICER. ACCORDINGLY, WE SET ASIDE THE ORDER OF LEARNED COMM ISSIONER OF INCOME-TAX (APPEALS) IN ALL THE THREE APPEALS AND RESTORE THE MATTER TO THE FIL E OF THE ASSESSING OFFICER FOR DENOVO I.T.A NOS. 1058 TO 1060/KOL/2010-C-SVM 4 ASSESSMENT. IT IS NEEDLESS TO SAY THAT THE ASSES SEE WILL COOPERATE WITH THE ASSESSING OFFICER IN FINALIZING THE MATTERS. 8. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 4 / 5 /% 6 7 2 27-01-2012 ORDER PRONOUNCED IN THE OPEN COURT ON 27-01-2012 SD/- SD/- [ ! #' , ] [ . . , ] MAHAVIR SINGH, JUDICIAL MEMBER (S.V. MEHROTRA, ACCOUNTANT MEMBER ) (2) DATED :27-01-2012 *PP !89 #%:; #='?- COPY OF THE ORDER FORWARDED TO: 1. *+ /APPELLANT- SHRI MANOJ KUMAR GUPTA, MADAN SADAN, 26 P.K. TAGORE ST., 3 RD FL., KOL-6. 2 ,-*+ / RESPONDENT : ACIT, CIRCLE-38, PODDAR COURT, 8 TH FL., KOL-1 3. #4%/ THE CIT, 4. #4% ()/ THE CIT(A), KOLKATA. 5. !#6 ,#%/ DR, KOLKATA BENCHES, KOLKATA -= ,#/ TRUE COPY , 4%// BY ORDER , '; /ASSTT. REGISTRAR