Nasruddin Laskar, Howrah V. ITO, Ward-48(2), Kolkata, Kolkata

ITA 1175/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83046 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 13-08-2012
• Court: TRIBUNAL
• Keywords: Depreciation; Principle of natural justice
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI SHAMIM YAHYA, AM & HONBLE SR I GEORGE MATHAN, JM] ITA NO.1175/KOL/2012 ASSESSMENT YEAR : 2007-08 ( APPELLANT ) (RESPONDENT) NASIRUDDIN LASKAR -VS- I.T.O., WARD-48(2), KOLKATA KOLKATA (PAN:ABBPL 1275 A) FOR THE APPELLANT SHRI ANUP SINHA FOR THE RESPONDENT SMT.MADHU MALTI GHOSH, JCIT, SR.DR DATE OF HEARING : 17.07.2014 DATE OF PRONOUNCEMENT : 05. 08.2014. ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER OF LD. C.I.T.(A)- XXX, KOLKATA DT. 21.06.2012 AND PERTAIN TO ASSESSMENT YE AR 2007-08. 2. THE GROUNDS OF APPEAL READ AS UNDER :- THAT THE INCOME TAX OFFICER IS NOT JUSTIFIED BY AD DED RS.6,92,475/- ON ACCOUNT OF LABOUR CHARGES RECEIVED FROM GOBIND K.BHAMBANI NOT INCLUDED IN THE TOTAL LABOUR CHARGES RECEIVED. AGAINST THE ORDER PREFERRED THE A PPEAL WITH CIT(A)-XXX, KOLKATA. WHO WITHOUT CONSIDERING OUR SUBMISSION AND ARE ASCE RTAINING THE FACTS ON RECORD HAS JUST DISMISSED THE APPEAL ON THE GROUND THAT THE TI ME LIMIT FOR FILING OF APPEAL AGAINST THE ORDER U/S 143(3) HAD ALREADY EXPIRED. THAT THE INCOME TAX OFFICER IS ALSO NOT JUSTIFIED B Y ADDED BACK RS.11,364/- ON ACCOUNT OF CAR MAINTENANCE AND ON ACCOUNT OF DEPRECIATION @ 10% ON THESE EXPENSES. THE CIT(A) ALSO NOT JUSTIFIED BY DISMISSED THE APPEAL. THAT THE ANY OTHER GROUNDS OF APPEAL MAY OINDLY BE ALLOWED AT THE TIME OF HEARING. 3. IN THIS CASE ASSESSMENT ORDER WAS PASSED U/S 143 (3) OF THE IT ACT. ADDITION WAS MADE ON ACCOUNT OF LABOUR CHARGES RECEIVED FROM GOB IND K.BHAMBANI AND DISALLOWANCE ON CAR MAINTENANCE AND DEPRECIATION AM OUNTING TO RS.11,364/-. ASSESSEE MOVED A PETITION U/S 154 OF THE ACT BEFORE THE AO O N 14.01.2010 WHICH WAS REJECTED ITA.NO.1175/KOL/2012 NASIRUDDIN LASKAR, KOLKA TA A .YR.2007-08 2 BY THE AO ON 12.05.2010. AGGRIEVED WITH THE SAID OR DER U/S 154 THE ASSESSEE APPEALED BEFORE THE LD. CIT(A). THE ASSESSEE SUBMITTED THAT IN THE MEMORANDUM OF APPEAL THE ORDER WAS INADVERTENTLY MENTIONED AS 143(3) INSTEAD OF SECTION 154. IN THIS REGARD HE ALSO FILED A REVISED GROUND BEFORE THE LD. CIT(A). HOWEVER, THE LD. CIT(A) DISMISSED THE PLEA OF THE ASSESSEE. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEAL B EFORE US. 4. UPON CAREFUL CONSIDERATION AND PERUSING THE RECO RDS WE FIND THAT THE LD. CIT(A) SHOULD HAVE PASSED A SPEAKING ORDER WITH RES PECT TO THE APPEAL FILED U/S 154 OF THE ACT. IT IS A SETTLED LAW THAT EVEN ADMINISTRATI VE ORDERS SHOULD BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. ACCORDINGLY WE REMIT THE ISSUE TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) SHOULD CONSIDER THE APPEAL OF THE AS SESSEE FILED AGAINST THE ORDER U/S 154 OF THE ACT. 5. IN THE RESULT THIS APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 05.08.2014. SD/- SD/- [ GEORGE MATHAN ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 05.08.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. NASIRUDDIN LASKAR, KOLORAH MORE, KOLORAH, P.S.PANCH LA, HOWRAH-711 411. 2 I.T.O., WARD-48 (2), KOLKATA. 3 . CIT(A)-XXX, KOLKATA 4. CIT KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA.NO.1175/KOL/2012 NASIRUDDIN LASKAR, KOLKA TA A .YR.2007-08 3