Saiful Islam, Murshidabad V. I.T.O.,Ward-42(2), Murshidabad

ITA 1128/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6227 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-02-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA SR DR
• Assessee Lawyers: PARTHA SARATHI GUPTA
• Section: 143(3); 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1128/KOL/2019 ASSESSMENT YEAR:2006-07 SAIFUL ISLAM C/O PARTHA SARATHI GUPTA, ADVOCATE, 100, BANK LANE, HATAR PARA, P.O. KRISHNAGAR, DIST. NADIA, PIN-741101 [ PAN NO.AAKPI 7308 H ] / V/S . INCOME TAX OFFICER, WARD-42(2), AAYAKAR BHABAN, R.N.TAGORE ROAD, P.O. BERHAMPORE, DIST. MURSHIDABAD, PIN- 742101 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI PARTHA SARATHI GUPTA, ADVOCATE /BY RESPONDENT SHRI JAYANTA KHANRA, SR-DR /DATE OF HEARING 04-02-2020 /DATE OF PRONOUNCEMENT 12-02-2020 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2006-07 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-12, KOLKATAS ORDER DATED 05.03.2019 PASSED IN CASE NO.10011/CIT(A)-12/KOL/WARD-42(2)/2009-10, INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. COMING TO MERITS OF THE INSTANT CASE, I NOTICE W ITH THE ABLE ASSISTANCE OF THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE APPEARIN G AT THE REVENUES BEHEST THAT THE CIT(A); ALTHOUGH HAS CONFIRMED THE ASSESSING OFFICE RS ACTION MAKING SEC. 69A UNEXPLAINED MONEY AND OTHER SIMILAR ADDITION(S), HE HAS NOWHERE TAKEN INTO ITA NO.1128/KOL/2019 A.Y.2006-07 SAIFUL ISLAM VS. ITO WD-42(2), MURS HIDABAD PAGE 2 CONSIDERATION THE ASSESSEES EXPLANATION AS WELL AS CORRESPONDING DOCUMENTARY EVIDENCE AS CONTEMPLATED U/S 250(6) OF THE ACT REQU IRING FRAMING OF POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION. I THEREFORE REMIT THE ASSESSEES GRIEVANCE(S) PLEADED IN THE INSTANT APPEAL BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 12/02/2020 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 12/02/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SAIFUL ISLAM, C/O PARTHA SARATHI GUPTA,A DVOCATE,100, BANK LANE, HATA R PARA, P.O.KRISHNAGAR, DIST. NADIA 2. /RESPONDENT-ITO WD-42(2), AAYKAR BHABAN, R.N. TAGOR E ROAD, P.O. BERHAMPORE, DIST . MURSHIDABAD, PIN-742101 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',