ITO, Ward - 1(2), Hooghly, Hooghly V. Smt. Nanda Shaha Prop. of M/s.Roop Construction, Hooghly

ITA 1130/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3111 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 03-08-2012
• Court: TRIBUNAL
• Department Lawyers: VIVEK KR VERMA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [ () . .. . . .. . , ,, , , !' #! $'# #! $'# #! $'# #! $'#, ,, , ] ]] ] [BEFORE HONBLE SRI N.S.SAINI AM & HONBLE SRI M AHAVIR SINGH, JM] '& '& '& '& /ITA NO.1130/KOL/2012 $' !()/ ASSESSMENT YEAR : 2007-08 (+, / APPELLANT ) - ! - ( ./+, /RESPONDENT) I.T.O., WARD-1(2), SMT.NANDA SHAHA HOOGHLY -VERSUS- HOOGHLY (PAN:ATBPS 1222 L) +, 0 1 / FOR THE APPELLANT: SHRI VIVEK KR.VERMA, JCIT, SR.DR ./+, 0 1 / FOR THE RESPONDENT: SHRI SUNIL SURANA, FCA 2!3 0 4 /DATE OF HEARING : 05.06.2013 5( 0 4 /DATE OF PRONOUNCEMENT : 07.06.2013. 6 / ORDER PER SHRI N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-XXXVI, KOLKATA DATED 17.05.2012. 2. IN THE PRESENT APPEAL THE REVENUE HAS CHALLENGE D THE ORDER OF THE LD. CIT(A) IN DELETING THE FOLLOWING ADDITIONS MADE BY THE AO : A) RS.1,95,053/- ON ACCOUNT OF TRANSPORT CHARGES; B) RS.1,13,573/- ON ACCOUNT OF PAYMENTS MADE FROM U NDISCLOSED SOURCES; C) RS.4,72,125/- AND RS.1,13,670/- ON ACCOUNT OF UN EXPLAINED INVESTMENT AND INTEREST ACCRUED ON UNEXPLAINED INTEREST; D) RS.16,460/- ON ACCOUNT OF NON RECORDINGS/CREDITO RS ACCOUNT. 3. DURING THE APPELLATE PROCEEDINGS THE LD. CIT(A) CALLED FOR REMAND REPORT FROM THE AO, WHO AFTER EXAMINING THE EVIDENCES DID NOT MAKE ANY ADVERSE COMMENTS IN THE REMAND REPORT AND HENCE THE LD. CIT(A) DELET ED THE ABOVE ADDITIONS. THE LD. AR OF THE ASSESSEE FILED COPY OF THE REMAND REPORT BEF ORE US, A COPY OF WHICH WAS ITA NO.1130 /KOL/2012 ITO,WARD-1(2), HOOGHLY VS SMT.NAND A SHAHA A.YR.2007-08 2 SERVED ON THE LD. DR. THE LD. AR SUBMITTED THAT IT CAN BE SEEN FROM THE REMAND REPORT THAT THERE IS NO ADVERSE FINDING GIVEN BY THE AO AN D THEREFORE THE LD. CIT(A) WAS FULLY JUSTIFIED IN DELETING THE ADDITIONS MADE BY T HE AO. 4. THE LD. DR THOUGH SUPPORTED THE ORDER OF THE AO COULD NOT CONTROVERT THE SUBMISSIONS OF THE LD. AR OF THE ASSESSEE. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE ABOVE STATED ADDITIONS MAD E BY THE AO WHILE COMPLETING THE ASSESSMENT WERE DELETED BY THE LD. CIT(A) AFTER CAL LING FOR THE REMAND REPORT FROM THE AO AND THE AO IN THE REMAND REPORT DATED 16.01.2012 SUBMITTED TO THE LD.CIT(A) HAD NOT MADE ANY ADVERSE COMMENTS AFTER VERIFYING T HE DETAILS FILED BY THE ASSESSEE DURING THE REMAND PROCEEDINGS AND THEREFORE THE LD. CIT(A) DELETED THE ADDITIONS MADE BY THE AO IN THE ASSESSMENT ORDER. THE LD. DR COULD NOT CONTROVERT THE FINDINGS OF THE LD. CIT(A). HE ALSO COULD NOT POINT OUT FROM THE COPY OF THE REMAND REPORT FILED BY THE LD. AR OF THE ASSESSEE THAT THERE WAS ANY ADVERSE FINDINGS IN THE SAID REPORT OF THE AO REGARDING THE ADDITIONS MADE DURIN G THE COURSE OF ASSESSMENT BY THE AO. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CAS E WE FIND NO ERROR IN THE ORDER OF THE LD. CIT(A) WHICH IS CONFIRMED AND THE GROUNDS OF APPEAL OF THE REVENUE ARE DISMISSED. 6. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE COURT ON 07.06.2013. SD/- SD/- [ .#! $'# , ] [ .., ,, , ] [MAHAVIR SINGH ] [N.S.SAINI] JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( (4 4 4 4) )) ) DATE:07.06.2013. R.G.(.P.S.) ITA NO.1130 /KOL/2012 ITO,WARD-1(2), HOOGHLY VS SMT.NAND A SHAHA A.YR.2007-08 3 6 0 .$$7 87(9- COPY OF THE ORDER FORWARDED TO: 1. SMT. NANDA SHAHA, PROP OF M/S. ROOP CONSTRUCTION, 2 2, G.T.ROAD, CHAMPADANI, P.O.BAIDYABATI, HOOGHLY-712222. 2 I.T.O., WARD-1(2), HOOGHLY. 3 . CIT KOLKATA 4. CIT (A)-XXXVI, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. /7 .$/ TRUE COPY, 62/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES