Naresh Kumar Chaparia, Burdwan V. ITO, Ward - 1(3), Asansol, Asansol

ITA 1090/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9860 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA
• Assessee Lawyers: T P ROY
• Keywords: TDS
• Section: 143(3); 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1090/KOL/2018 ASSESSMENT YEAR:2010-11 NARESH KUMAR CHAPARIA PROP. CALCUTTA DELHI TRANSPORT, NEAMATPUR, DIST. BURDWAN, PIN-713359 [ PAN NO.AESPC 9803 M ] / V/S . INCOME TAX OFFICER, WARD-1(3), SAHANA APARTMENT, LOWER CHELIDANGAL, ASANSOL- 713309 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI T.P.ROY, ADVOCATE /BY RESPONDENT SHRI ARINDAM BHATTACHARYA, ADDL. CIT-DR /DATE OF HEARING 03-01-2019 /DATE OF PRONOUNCEMENT 03-04-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11, ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-ASANSOLS ORDE R DATED 13.02.2018 PASSED IN CASE NO.47/ CIT(A)/ASL/WD-1-1(3)/ASL/13-14, INVOLV ING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEE PLEADS THE FOLLOWING SUBSTANTIVE GR OUNDS IN THE INSTANT APPEAL:- 1. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPE ALS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF RS.3,00,000.00 IN RESPECT OF BODY MAKING OF TWO TRUCKS FOR ABSENCE OF DOCUMENTARY EVIDENCE WHEN NO DOCUMENTARY EVIDENCE WAS EVER SOUGHT BY THE LD AO FOR THE SAM E. 2. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPEA LS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF RS.60,000 IN RESPECT OF D OWN PAYMENT OF TWO TRUCKS FOR ABSENCE OF DOCUMENTARY EVIDENCE WHEN NO DOCUMEN TARY EVIDENCE WAS EVER SOUGHT BY THE LD AO FOR THE SAME. ITA NO.1090/KOL/2018 A.Y. 2010-11 NARESH KR. CHAPARIA VS. ITO WD-1(3), ASL. PAGE 2 3. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPEA LS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF RS.29,404.00 IN RESPECT O F SUNDRY DEBTORS REFLECTED IN RECASTED BALANCE SHEET FOR FAILURE TO PROVIDE ITS P ARTICULARS. 4. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPEA LS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF RS.21000.00 IN RESPECT OF ADDITIONAL TRUCKS CLAIMED BY AO FOR 3 MONTHS EACH WHEN THE SAME HAS BARELY PL IED FOR ONE MONTH DURING THE SAID YEAR. 5. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPEA LS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF 50% OF DEPOSITS (RS.21,10 ,000.00) IN BANK ACCOUNTS FOR NON SUBMISSION OF DETAILS OF PARTIES FROM WHOM CHEQUES WERE RECEIVED. 6. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPEA LS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF RS.5,37,396.00 IN RESPECT OF CONTRACT WORK FROM ITS DATA BASE OF AST SOFTWARE AS THE ASSESSEE EMPLOYS T RUCKS WITH VARIOUS PARTIES, SOME OF THEM FALLS UNDER THE AMBIT OF TDS AND HENC E THE PARTIES HAVE DONE THE SAME. 7. FOR THAT THE LD COMMISSIONER OF INCOME TAX APPEA LS HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF RS.42000.00 IN RESPECT OF ADDITIONAL TRUCK NUMBER WB-41A-0889 WHICH IS NOT OWNED BY THE ASSESSEE AT A LL AND DOES NOT BELONG TO THE ASSESSEE. HEARD BOTH THE LEARNED REPRESENTATIVES REITERATING THEIR RESPECTIVE STANDS AGAINST AND IN SUPPORT OF IMPUGNED ADDITION(S). CAS E FILE PERUSED. 3. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A) HAS CONFIRMED THE ASSESSING OFFICERS ACTION MAKING VARIOUS ADDITION( S) / DISALLOWANCE(S) IN HIS ASSESSMENT ORDER DATED 19.0.2013. THE MAIN ISSUE RA ISED HEREIN IN THE INSTANT LIS ARE OF UNDISCLOSED ADDITION IN RESPECT OF ADDITIONAL OF 3 LAC, DOWN PAYMENT ADDITION OF 60,000/- SUNDRY DEBTORS OF 29,404/-, ADDITIONAL TRUCKS CLAIMED OF 21,000/-, 50% OF DEPOSITS OF 21.10 LAC IN BANK ACCOUNT, DIFFERENCE IN ITS DATA B ASE OF AST SOFTWARE TO THE TUNE OF 5,37,396/- AND ADDITION OF 42,000/- IN RESPECT OF ADDITIONAL TRUCK NO.WB-41A-0889; RESPECTIVELY. I NOTICE FROM A PERUS AL OF THE CIT(A)S ORDER THAT HE HAS CONFIRMED THE ASSESSING OFFICERS ACTION WITHOU T EVEN DEALING WITH ASSESSEES DETAILED EVIDENCE FORMING PART OF RECORD IN THE NAT URE OF CASH FLOW FOR THE PERIOD ENDING ON 31.03.2010. RECASTED BALANCE-SHEET AND ST ATEMENT OF AFFAIRS AS ON 31.03.2010, LETTER OF M/S IMPEX FERRO TECH LTD. AND M/S IMPEX STEEL PVT LTD. DATED 07.08.2018, BANK STATEMENT IN ICICI AND HDFC BANK A CCOUNTS, RESPONSE TO LETTERS U/S. 133(6) OF THE ACT BY THE PARTIES AND SHOW-CAUSE DAT ED 11.02.2013. I DEEM IT ITA NO.1090/KOL/2018 A.Y. 2010-11 NARESH KR. CHAPARIA VS. ITO WD-1(3), ASL. PAGE 3 APPROPRIATE IN THIS BACKDROP OF FACTS THAT THE CIT( A) NEEDS TO RE-EXAMINE THE ENTIRE ISSUES RAISED IN THE INSTANT CASE AFRESH AS PER LAW AFTER DEALING WITH THE RELEVANT EVIDENCE FOLLOWED BY A DETAILED ADJUDICATION AS REQ UIRED U/S 250(6) OF THE ACT. I THEREFORE RESTORE ASSESSEES APPEAL BACK TO THE CIT (A) FOR AFRESH ADJUDICATION ON MERITS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 03/04/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 03/04/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-NARESH KR. CHAPARIA, PROP-CALCUTTA DELHI TRANSPORT, NEAMATPUR, DIST. BURDWAN, PIN 713359, W.B. 2. /RESPONDENT-ITO WD-1(3), SAHANA APARTMENT, LOWER CH ELIDANGAL, ASANSOL-713309 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',