Pradip Kumar Das, Kolkata V. I.T.O Wd - 49(3),kolkata, Kolkata

ITA 1232/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99663 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 13-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R AJINDRA PRASAD
• Assessee Lawyers: H GHOSH

Judgement Text

I.T.A. NO . 1 232 / KOL ./20 1 3 ASSESSMENT YEAR: 200 1 - 20 0 2 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI MAHAVIR SINGH , JUDICIAL MEMBER I.T.A. NO. 1 232 / KOL / 20 1 3 ASSESSMENT YEAR : 200 1 - 20 0 2 PRADIP KUMAR DAS,.......... .. . ................ ........ . APPELLANT 4, VERNER LANE, B ELGHORIA, KOLKATA - 700 056 [PAN : A FTPD 0761 P ] - VS. - INCOME TAX OFFICER,................................ ..... ..... . RESPONDENT WARD - 4 9 (3) , KOLKATA, UTTARAPAN, ULTADANGA, KOLKATA - 700 054 APPEARANCES BY: SHRI H. GHOSH, A.R. , FOR THE ASSESSEE S H RI R AJINDRA PRASAD , JCIT, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JU LY 1 4 , 2 01 5 DATE OF PRONOUNCING THE ORDER : 03.08 . 201 5 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - X XXI I , KOLKATA IN APPEAL NO. 187/XXXII/08 - 09/49(3)/KOL DATED 2 8 . 0 2 .20 1 3 FOR THE ASSESSMENT YEAR 200 1 - 0 2 ON THE FOLLOWING GROUNDS OF APPEAL: - FOR THAT THE ORDER OF THE CIT(A) WAS BAD IN LAW AND EXCESS OF JURISDICTION ON THE FACE OF THE RECORD. FOR THAT THE COM MISSIONER (A) WAS NOT JUSTIFIED IN CONFIRMING THE ASSESSMENT OF THE AO AS BECAUSE DURING ASSESSMENT PROCEEDINGS ALL THE DOCUMENTS IN RESPECT OF LOAN TRANSACTIONS WERE PRODUCED AND SUBMITTED AND VERIFIED BY THE LD. ASSESSING AUTHORITY, WHICH COULD BE VERIFI ED FROM THE FILE OF THE ASSESSING AUTHORITY. FOR THAT THE LD. CIT(APPEAL) HAD NOT GONE INTO THE MERIT OF THE CASE AND THE ARBITRARY ASSESSMENT, AS THE ISSUE WHICH ARE SIMILAR TO THE FACT OF THE ASSESSEE OF THIS YEAR IS SIMILAR TO THE ISSUE OF THE SUBSEQUE NT YEAR, WHICH HAS BEEN DECIDED IN I.T.A. NO . 1 232 / KOL ./20 1 3 ASSESSMENT YEAR: 200 1 - 20 0 2 PAGE 2 OF 3 FAVOUR OF ASSESSEE BY ITAT, KOLKATA BENCH ON 08.01.2007 VIDE CASE NO. 1699/KOL/2006. FOR THAT THE ASSESSEE SUBMITTED ALL CONFIRMATION ALONG WITH BANK A/C, I.T. RETURN, BEFORE THE ASSESSING AUTHORITY, THE FACT AND MERIT O F WHICH WAS NOT CONSIDERED BY THE LD. CIT(APPEALS). 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW MY ATTENTION TO THE ORDER OF LD. CIT(APPEALS) AND STATED THAT THE LD. CIT(APPEALS) HAS NOT GIVEN ANY FINDING ON MERITS AND HE HAS ARBITRARILY DISMISS E D THE APPEAL OF THE ASSESSEE WITHOUT ANY BASIS. 3. ON THE OTHER HAND, LD. SR. D.R. COULD NOT CONTROVERT THE SUBMISSIONS OF THE LD. COUNSEL OF THE ASSESSEE. 4 . I HAVE GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND I FIND THAT THE ORDER PASSED BY LD. CIT(APPEALS) IS CRYPTIC IN NATURE AND NON - SPEAKING. THERE IS NO MERIT IN THE ORDER OF LD. CIT(APPEALS) . IN ANY CASE, THE LD. CIT(APPEALS) OTHER THAN SAYING THAT THE ASSESSMENT ORDER IS NOT ARBITRARY, BIASED, IRRATIONAL, VINDICTIVE OR CAPRICIOUS AND WI TH REASONS . IT IS VERY DIFFICULT TO ASCERTAIN AS TO WHETHER THE ASSESSING OFFICER REALLY PROBED THE GENUINENESS IN SUSTAINING THE DISALLOWANCE OUT OF FREIGHT, FORWARDING AND CLEARING EXPENSES CANNOT MAKE THE ASSESSMENT ORDER ERRONEOUS AND PREJUDICIAL TO TH E INTEREST OF REVENUE. IN FACT, THE LD. CIT (APPEALS) HAS NOT GIVEN ANY FINDING ON MERITS. IN THESE CIRCUMSTANCES, I AM OF THE VIEW THAT THE ORDER PASSED BY THE LD. CIT (APPEALS) IS UNSUSTAINABLE AND CONSEQUENTLY QUASH THE SAME. I ALSO DIRECT THE LD. CIT(APP EALS) TO PASS A SPEAKING ORDER AFTER CONTRAVENING ALL THE FACTS GIVEN BY THE ASSESSEE AND TO DECIDE THE ISSUE ON MERITS. I ALSO DIRECT TO REMIT THE APPEAL BACK TO THE FILE OF LD. CIT(APPEALS) FOR FRESH ADJUDICATION AFTER GIVING PROPER AND REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. I.T.A. NO . 1 232 / KOL ./20 1 3 ASSESSMENT YEAR: 200 1 - 20 0 2 PAGE 3 OF 3 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST , 201 5 . SD/ - MAHAVIR SINGH ( JUDICIAL MEMBER) KOLKATA, THE 3 RD D AY OF AUGUST , 201 5 COPIES TO : (1) PRADIP KUMAR DAS, 4, VERNER LANE, BELGHORIA, KOLKATA - 700 056 (2) INCOME TAX OFFICER, WARD - 49(3), KOLKATA, UTTARAPAN, ULTADANGA, KOLKATA - 700 054 (3) COMMISSI ONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLAT E TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .