Ajibar Rahaman, V. ITO, WD-49(1),KOLKATA, Kolkata

ITA 1110/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1485 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: I BAN ERJEE
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO. 110/KOL/201 4 ASSESSMENT YEAR : 2009-1 0 AJIBAR RAHAMAN -VS.- C.I.T., KOLKATA-XVI I, KOLKATA KOLKATA [PAN : AKCPR 1794 A] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI I.BAN ERJEE, FCA FOR THE RESPONDENT : SHRI G.MALLIKARJUNA, CIT(DR) DATE OF HEARING : 26.07.2017. DATE OF PRONOUNCEMENT : 28.07.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 26.03.2014 OF C.I.T., KOLKATA-XVII, KOLKATA PASSED U/S 263 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). 2. AT THE TIME OF HEARING OF THE APPEAL THE LD. CO UNSEL FOR THE ASSESSEE BROUGHT TO OUR NOTICE THE FACT THAT IN THE IMPUGNED ORDER THE CIT HAD DIRECTED THE AO TO EXAMINE THE CORRECTNESS OF THE CLAIM OF ASSESSEE FOR DEDUCTION OF A SUM OF RS.53,18,300/- BEING COMMISSION PAYMENT TO OTHERS. IT IS ALSO BROUGHT TO OUR NOTICE PURSUANT TO THE ORDER OF CIT U/S 263 OF THE ACT THE AO COMPLETED THE ASSESSM ENT BY AN ORDER DATED 14.11.2014 AND IN THAT ORDER THE AO DID NOT FIND ANY DISCREPAN CY AND THE COMMISSION PAYMENT WHICH WAS ALLOWED IN THE ORIGINAL ASSESSMENT PROCEE DINGS, WAS NOT DISTURBED. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS APPEAL BY THE ASSESSEE IN THE ABOVE CIRCUMSTANCES IS ACADEMIC AND THEREFORE HAS TO BE D ISMISSED AS INFRACTUOUS. WE ACCEPT THE PLEA OF THE ASSESSEE AND DISMISS THE APPEAL OF THE ASSESSEE AS INFRACTUOUS. 2 ITA NO.1110/KOL/2014 AJIBAR RAHAMAN A.YR.2009-10 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS D ISMISSED AS INFRACTUOUS. ORDER PRONOUNCED IN THE COURT ON 28.07.2017. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28.07.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. AJIBAR RAHAMAN, VILL-SINGHERATI, P.O.GOBILA, P.S .DEGANGA, BARASAT, NOR 24 PARGANAS-743424 2. C.I.T., KOLKATA-XVII, KOLKATA. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O., ITAT KOLKATA BENCHE S