Sk. Abdul Sabir, Burdwan V. ACIT, CIR-2, Burdwan, Durgapur

ITA 1437/KOL/2014

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9853 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 14-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 25-06-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS CITSRDR
• Assessee Lawyers: SOUMITA CHOWDHURY
• Keywords: Unexplained cash credit; Non compliance; TDS
• Section: 143(3); 147; 148

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 899 &1259 / KOL / 2015 ASSESSMENT YEARS :2006-07 & 2007-08 ITA NO.1437-1438/KOL/2014 ASSESSMENT YEARS: 2008-09 & 2009-10 SK. ABDUL SABIR GOLAGHAT NIMTALA MASJID, P.O. SRIPALLY, DIST. BURDWAN-713103 [ PAN NO.AZAPS 9812 M ] V/S . ACIT, CIRCLE-2, AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN-713101 INCOME TAX OFFICER WARD-2(3), AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN- 713101 ACIT, CIRCLE-2, AAYAKAR BHAWAN, CORUT COMPOUND, BURDWAN-713101 /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI SOUMITA CHOWDHURY, ADVOCATE /BY RESPONDENT RANU BISWAS, ADDL. CIT-SR-DR /DATE OF HEARING 20-09-2019 /DATE OF PRONOUNCEMENT 20-09-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THESE ASSESSEES FOUR APPEALS ARISE AGAINST THE CO MMISSIONER OF INCOME TAX (APPEALS)-DURGAPURS SEPARATE ORDER(S) D ATED 17.04.2014 IN ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 2 FORMER TWO ASSESSMENT YEARS 2006-07 AND 2007-08 AND DATED 25.04.2014 IN LATTER TWO ASSESSMENT YEARS 2008-09 AND 2009-10 IN CASE NOS. 124/CIT(A)/ASI/CIR-2/BWN/2008-09, 68/XXXII/11-12/R& T/2(3)/BWN/KOL, 65/XXXII/11-12/CIR-2/ASL/R&T/KOL & 255/CIT(A)/ASL/A CIT/CIR-2/BWN/2011- 12; RESPECTIVELY INVOLVING PROCEEDINGS U/S 147 R.W. S. IN FIRST AY AND U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT RES PECTIVELY. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT EMERGES DURING THE COURSE OF HEARING THAT ASS ESSEES INSTANT FOUR CASES INVOLVE IDENTICAL / INTER-CONNECTED ISSUES. H IS MULTI FOLDED SUBSTANTIVE GROUND RAISED IN ALL THESE ASSESSMENT YEARS CHALLEN GE CORRECTNESS OF LOWER AUTHORITIES ACTION MAKING VARIOUS DISALLOWANCE(S) / ADDITION(S). MOST PROMINENT OF THE SAID DISALLOWANCE(S) / ADDITION(S) RELATE TO ALLEGED EMBEZZLEMENT OF FUNDS RELATING TO ICIC BANK LOANS FOLLOWED BY INTER EST ACCRUED AND PAID THEREUPON. ACT OF THESE SCHEMES TREATED AS UNEXPLAI NED INCOME AND NOT ALLOWABLE AS EXPENDITURE. THESE HEAD(S) COMPRISE OF ASSESSMENT YEAR-WISE FIGURES OF EMBEZZLED FUNDS AMOUNTING TO 79,85,25,428/- AND 77,86,25,900/- INTEREST INCOME ON BANK FIXED DEPOSIT (FD IN SHORT) OF 193,48,849/- IN FIRST ASSESSMENT YEAR ( 2006-07 ), EMBEZZLEMENT OF 41,15,86,858/-, RETAIL WAREHOUSE RECEIPT OF ( 27,60,38,657 /-), TREATED AS UNEXPLAINED SINCE DERIVED FROM LOAN FUNDS, FDS OF 138,87,859/- AND INTEREST / FINANCE CHARGES PAID TO THE BANK AMOUNTING TO 180,25,512/- IN SECOND ASSESSMENT YEAR ( 2007-08 ), EXCESS FD IN ANDHRA BANK OF 43,90,959/-, UNDISCLOSED INVESTMENT OF 555,23,252/- AND 15,23,987/- IN THE SAME BANK SIMILAR FDS MADE IN IC IC BANK AND UNION BANK OF INDIA OF 15,56,059/- AND 243,28,296/- ALONGWITH INTEREST AND FINANCE CHARGES OF 281,14,910/- IN THIRD ASSESSMENT YEAR ( 2008- 09 ) AND INTEREST INCOME FROM VARIOUS BANK(S) OF 29,41,059/-, INTEREST INCOME FROM ANDHRA BANK UNION BANK TO 19,17,762/-, FROM BANK OF MAHARASTHRA OF 9,008/-, FROM VIJAYA BANK ( 843/- FROM ICIC) BANK OF 16,982/-, INTEREST ON BORROWED CAPITAL OF 41,00,461/- AND INTEREST / FINANCE CHARGES OF 18,54,777/- IN LAST ASSESSMENT YEAR ( 2009-10 ); RESPECTIVELY. LEARNED ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 3 REPRESENTATIVES INVITE OUR ATTENTION TO THE CIT(A) S ORDER IN ASSESSMENT YEAR 2006-07 AT PAGE 83 THAT THE ASSESSEE HAD RECEIVED A N ENHANCEMENT NOTICE DATED 11.04.2014 IN THE LOWER APPELLATE PROCEEDINGS AS UNDER:- TO SK. ABDUL SABIR GOLAHAT, NIMTALA MASJID, P.O. SRIPALLY, P.S. & DIST. BURDWAN PIN 713103. SUB: PROPOSAL FOR ENHANCEMENT OF INCOME UNDER THE P ROVISIONS OF SEC. 251(2) OF THE INCOME TAX ACT, 1961 IN RELATION TO T HE APPELLATE PROCEEDING PENDING FOR THE ASSESSMENT YEAR 2006-200 7. REF:- APPEAL NO.124/CIT(A)/ASL/CIR-2/BWN/08-09, FOR THE ASSESSMENT YEAR 2006-2007. SIR, PLEASE REFER TO THE ABOVE. IN CONNECTION WITH THE APPELLATE PROCEEDINGS FOR TH E ASSESSMENT YEAR 2006- 2008,. I AM OF THE CONSIDERED OPINION, THAT CERTAIN INCOME NEEDS TO BE ENHANCED WITHIN THE SCOPE OF SEC.251(1) OF THE I.T. ACT, 1961 WHICH ARE AS PER THE FOLLOWING:- IT IS SEEN THAT YOU HAVE RECEIVED THE FOLLOWING AMO UNTS FOR THE RESPECTIVE PROPRIETORSHIP CONCERNS HELD BY YOU AND FOR THE PRI VATE LIMITED COMPANIES, FROM I.C.I.C.I BANK UNDER THE RETAIL WAREHOUSE RECE IPT BASED FINANCE SCHEME (WMA) AS UNDER:- NAME OF WMA AMOUNT OF LOAN DISBURSED KRISHI BIKASH RS.25,53,37,404,81/- NARAYANPUR AGRO TECH RS.82,58,600/- DAKSHIN DAMODAR RICE MILL PVT. LTD. RS.25,59,02,465 .87/- DAKSHIN DAMODAR COLD STORAGE PVT. LTD. RS.25,91,27,429.88/- TOTAL RS.77,86, 25,900/- HOWEVER, YOU HAVE FAILED TOREPAY SUCH AMOUNT DUE TO THE BANK IN ACCORDANCE WITH THE TERMS OF AGREEMENTS DRAWN WITH THEM. THERE FORE, SUCH AMOUNT OF RS.77,86,25,900/- WOULD BE YOUR INCOME WITHIN THE S COPE OF SEC.2(24) READ WITH SEC. 28(IV) OF THE IT ACT,1961. YOU ARE GIVEN AN OPPORTUNITY TO EXPLAIN WHY SUCH AMOUNTS AS STATED ABOVE SHOULD NOT BE CONS IDERED AS YOUR INCOME FOR THE ASSESSMENT YEAR 2006-2007. BESIDES IT IS SEEN THAT YOU HAVE SHOWN FD & TDS ETC . OF RS.10,75,85,213/- DURING THE ASSESSMENT YEAR AND YOU ARE ASKED TO EXP LAIN THE SOURCE OF THE SAME. APART FROM THAT AS PER THE STATEMENTS OF VARI OUS BANKS IT IS SEEN THAT THE INTERESTS PAID BY THE BANKS AGAINST THE FD & TD RS ARE OF RS.34,53,760/- AS AGAINST SHOWN BY YOU OF RS.29,03,081/-. HENCE KI NDLY EXPLAIN AS TO WHY THE EXCESS AMOUNT OF INTEREST OF RS.5,50,679//- SHO ULD NOT BE ADDED TO YOUR INCOME FOR THE YEAR. IN RELATION YOUR LETTER NO.SAS/AAY/03/04/14 DATED 0 3.04.2014 WHEREBY YOU HAVE DESIRED TO WITHDRAW THE APPEAL PREFERRED BY YO U ON 05.02.2009, IT IS ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 4 STATED THAT SUCH AN ACTION ON THE PART OF THE UNDER SIGNED IS NOT PERMITTED UNDER THE SCHEME OF THE IT ACT, 1961. YOUR REPLY IN WRITING SHOULD REACH MY OFFICE ON OR BEFORE 6.04.2014 POSITIVELY. IN CASE OF ANY NON COMPLIANCE ON YOUR PART ON SUCH DATE, IT WILL BE PRESUMED THAT YOU HAVE NO OBJECTION TO THE PROPOSED ENHANCEM ENT OF INCOME. PLEASE NOTE THAT NO ADJOURNMENT WILL BE ALLOWED IN THIS CASE AS THE PENDING APPELLATE PROCEEDING NEEDS TO BE FINALIZED WITHIN T HE TIME FRAME GIVEN BY THE HON'BLE HIGH COURT AT CALCUTTA. IT IS VEHEMENTLY CONTENDED AT THE REVENUES BEHEST THAT SINCE THE ASSESSEE HAD FAILED TO RE-PAY THE ICIC BANK LOAN UNDER THE R ETAIL WAREHOUSE RECEIPT BASED FINANCE SCHEME, THE IMPUGNED SUM(S) HAVE BEEN RIGHTLY ADDED AS HIS INCOME U/S 2(24) R.W.S 28(IV) OF THE ACT. 3. WE FIND NO REASON TO SUSTAIN THE ABOVE STATED AD DITIONS OF THE SO-CALLED EMBEZZLED FUNDS ADDED BY WAY OF ENHANCEMENT IN THE CIT(A)S ORDER UNDER CHALLENGE. HE HAS HIMSELF MADE IT CLEAR THAT THE AS SESSEE AND HIS PRIVATE LIMITED COMPANIES (SUPRA) HAD RAISED THE ICICI BANK LOANS IN QUESTION. THAT BEING THE CASE, IT CAN BE VERY WELL INFERRED THAT T HE SAME ARE NOT UNEXPLAINED CASH CREDITS. THERE IS ALSO NO MATERIAL ON RECORD I N THE CIT(A)S CORRESPONDING DISCUSSION THAT THE SAID LOAN LIABILITY HAS BEEN A SUBJECT-MATTER OF REMISSION OR CESSATION U/S. 41(1) OF THE ACT. SO IS THE CASE WIT H THE ASSESSEES FIXED DEPOSITS AND INTEREST FINANCE CHARGES WHICH PRIMA F ACIE HAVE A NEXUS WITH THE LOAN AMOUNTS ONLY. FACED WITH THIS FACTUAL POSITION , WE DIRECT THE ASSESSING OFFICER TO TREAT THE ASSESSEES LOAN FUND AMOUNTS R AISED IN HIS NAME OR IN CASE OF THE PRIVATE LIMITED CONCERNS (SUPRA) AS DUL Y EXPLAINED AND GRANT TELESCOPING BENEFIT TO HIM REGARDING SOURCE OF HIS FIXED DEPOSITS AS WELL AS INTEREST / FINANCE CHARGES. HE SHALL THEN REEXAMINE THIS ENTIRE INTER CONNECTED ISSUE AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITI ES OF HEARING. THIS INTER- CONNECTED ISSUE IS TAKEN AS ACCEPTED FOR STATISTICA L PURPOSES. 4. WE NOW COME TO REMAINING SUBSTANTIVE GROUNDS IN THESE FOUR ASSESSMENT YEAR(S). LEARNED COUNSEL IS FAIR ENOUGH IN MAKING IT CLEAR THAT THE ASSESSEE DOES NOT PRESS FOR ITS FORMER TWO SUBSTANT IVE GROUNDS PLEADING LACK ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 5 OF OPPORTUNITY OF HEARING AND VALIDITY OF SEC. 148 PROCEEDINGS IN AY 2006-07 IN ITA NO.89/KOL/2015. WE THEREFORE DECLINE THESE T WO GROUNDS AS NOT PRESSED. 5. THE ASSESSEES NEXT SUBSTANTIVE GROUND IN ASSESS MENT YEAR 2006-07 IS THAT THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN RE STRICTING THE ASSESSING OFFICERS ACTION DISALLOWING ITS EXPENDITURE OF 8,21,119/- TO 7,33,184/- ONLY IN THE LOWER APPELLATE PROCEEDINGS. LEARNED DEPARTMENT AL REPRESENTATIVE FAILS TO REBUT THE CLINCHING FACT THAT THE IMPUGNED ADDITION IS BASED ON ESTIMATION ONLY THAN ANY LACK OF NEXUS WITH THE ASSESSEES TRADING ACTIVITY IN VARIOUS COMMODITIES. THE FACT ALSO REMAINS THAT THE ASSESSE E HAS ALSO NOT BEEN ABLE TO PROVE THE SAME BY WAY OF COGENT SUPPORTIVE EVIDE NCE. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE IMPUGNED DISALLOWANCE TO A LUMP SUM AMOUNT OF 1 LAC ONLY WITH A RIDER THAT SAME SHALL NOT BE TREA TED AS A PRECEDENT IN ANY OTHER ASSESSMENT YEAR. 6. THE ASSESSEES NEXT SUBSTANTIVE GROUND IN ASSESS MENT YEAR 2006-07 AND SECOND SUBSTANTIVE GROUND IN ASSESSMENT YEAR 20 07-08 SEEKS TO CLAIM BROUGHT FORWARD LOSSES SOUGHT TO BE SET OFF INVOLVI NG SUM(S) OF 135,26,978/- EACH CARRIED FORWARD FROM EARLIER YEARS AND DISALLO WED IN THE COURSE OF ASSESSMENT AS WELL AS IN THE LOWER APPELLATE PROCEE DINGS. BOTH THE LEARNED REPRESENTATIVES ARE AD IDEM ON THE INSTANT ISSUE REQUIRES AFRESH FACTUAL VERIFICATION / RECONCILIATION OF ALL NECESSARY DETA ILS QUA THE BROUGHT FORWARD LOSSES CARRIED FORWARD FROM EARLIER ASSESSMENT YEAR S. WE THEREFORE RESTORE THE INSTANT ISSUES AS WELL BACK TO THE ASSESSING OF FICER. 7. STAYING BACK IN ASSESSMENT YEAR 2006-07, THE ASS ESSEE HAS ALSO SOUGHT TO RAISE AN ADDITIONAL GROUND SEEKING TO DEL ETE ALLEGED INFLATED PURCHASE DISALLOWANCE OF 142,60,162/- MADE IN BOTH THE LOWER PROCEEDINGS. THIS ASSESSEE IS A POTATO TRADER. HE HAD CLAIMED TO TAL PURCHASE OF 47,53,38,737/- IN THE RELEVANT PREVIOUS YEAR. THE A SSESSING OFFICER AS WELL ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 6 AS THE CIT(A) HOLD THAT THE SAID PURCHASE ITEMS COU LD NOT BE VERIFIED AND THEREFORE, AN ESTIMATED DISALLOWANCE / ADDITION OF INFLATED PURCHASES @ 3% IN HIS HANDS. 8. LEARNED DEPARTMENTAL REPRESENTATIVE FIRST OF ALL SUBMITTED THAT THE ASSESSEES INSTANT ADDITIONAL GROUND DESERVES TO BE DECLINED SINCE RAISED AT A BELATED STAGE. WE FIND NO MERIT IN REVENUES FOREGO ING TECHNICAL PLEA GOING BY HON'BLE APEX COURTS LANDMARK DECISION IN NATIONAL THERMAL POWER CORPORATION. LTD. VS. COMMISSIONER OF INCOME-TAX (1998) 229 ITR 383 (SC) CONSIDERED IN TRIBUNALS SPECIAL BENCH ORDER IN ALL CARGO GLOBAL LOGISTICS LTD. VS. DCIT (2012) 137 ITD 26 (MUM) THAT WE CAN VERY W ELL ENTERTAIN SUCH AN ADDITIONAL GROUND IN ORDER TO DETERMINE THE CORRECT TAX LIABILITY OF A TAXPAYER PROVIDED ALL THE RELEVANT FACTS ARE ALREADY ON RECO RD. GOING BY THE VERY ANALOGY, WE ADMIT THE ASSESSEES INSTANT ADDITIONAL GROUND. 9. COMING TO MERITS OF THE ISSUE OF CORRECTNESS OF ESTIMATED DISALLOWANCE REGARDING ASSESSEES POTATO PURCHASES AMOUNTING TO 47,53,38,737/-, THERE IS NO ISSUE THAT BOTH THE LOWER AUTHORITIES HAVE ALREA DY ACCEPTED THE CORRECTNESS OF ASSESSEES CORRESPONDING SALE FIGURES. THEY HAVE THEREAFTER PROCEEDED TO DISALLOW THE SUM IN ISSUE @ 3% ON ESTIMATION BASIS. WE FIND IN THESE PECULIAR BACKDROP NEITHER THE ASSESSING OFFICER NOR THE CIT( A) HAVE TAKEN INTO CONSIDERATION THE ASSESSEES LINE OF POTATO TRADING BUSINESS WHEREIN SUCH A DISALLOWANCE WOULD RESULT IN VERY HIGH PROFIT RATIO . WE DEEM IT APPROPRIATE IN THIS BACKDROP THAT LUMP SUM ADDITION OF 10 LAC WOULD MEET THE ENDS OF JUSTICE WITH A RIDER THAT SAME SHALL NOT BE TREATED AS A PR ECEDENT IN ANY ASSESSMENT YEAR. THE ASSESSEES LEAD APPEAL FOR ASSESSMENT YEAR 2006-07 ITA NO.899/KOL/2015 IS PARTLY ALLOWED IN ABOVE TERMS. 10. WE NOW ADVERT TO ASSESSEES SECOND APPEAL ITA N O.1259/KOL/2015 ( ASSESSMENT YEAR 2007-08 ). ITS FIRST SUBSTANTIVE GROUND IS DECLINED BEING GENERAL IN NATURE. HIS OTHER GROUNDS RAISE THE ISSU ES OF BROUGHT FORWARD LOSSES ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 7 DISALLOWANCE (SUPRA) AND CORRESPONDING ADDITION OF EMBEZZLED FUNDS ICIC BANK, INTEREST RECEIVED, FD INVESTMENT COUPLED WITH INTEREST AND FINANCE CHARGES ETC. ALREADY STAND ADJUDICATED IN THE PRECE DING PARAGRAPHS. WE THEREFORE ACCEPT THIS INSTANT APPEAL ( ITA NO.1259/KOL/2015 ) PARTLY FOR STATISTICAL PURPOSES IN FOREGOING TERMS. 11. NEXT COMES ASSESSMENT YEAR 2008-09. THE ASSESSE ES FIRST SUBSTANTIVE GROUND IS DISMISSED AS GENERAL IN NATURE. IT TRANSP IRES FROM A PERUSAL OF THE INSTANT APPEAL THAT THE ASSESSEES SUBSTANTIVE GROU NDS NO. 3 TO 6 SEEK TO DELETE DISALLOWANCE(S) / ADDITION(S) OF 2.45 LAKH, 633,000/-, 30,514/- AND 316,269/- ON ACCOUNT OF CAPITAL INVESTMENT OF THE P ARTNERSHIP FIRM M/S NATARAJ RICE MILL, FUEL & LUBRICANTS EXPENSES AND D EPRECIATION, DISALLOWANCE OF 29,014/- OF DONATION OF SUBSCRIPTION AND GODOWN ON ACCOUNT OF NON- DEDUCTION OF TDS; RESPECTIVELY. BOTH THE LEARNED RE PRESENTATIVES SUBMITTED IN UNISON SINCE WE HAVE RESTORE THE IMPUGNED ISSUES BA CK TO THE ASSESSING OFFICER (SUPRA) THE INSTANT ISSUES MAY ALSO FOLLOW SUIT SINCE THE SAME ADJUDICATE AFRESH FACTUAL VERIFICATION. WE THEREFOR E ACCEPT ALL THESE REMAINING SUBSTANTIVE GROUND FOR STATISTICAL PURPOSES AND LEA VE IT OPEN FOR THE ASSESSING OFFICER TO ADJUDICATE THE SAME AFRESH AFTER CARRYIN G OUT NECESSARY FACTUAL VERIFICATION. THIS APPEAL ITA NO.1437/KOL/2014 IS P ARTLY ALLOWED FOR STATISTICAL PURPOSES. 12. WE ARE NOW LEFT WITH ASSESSEES LAST APPEAL ITA NO.1438/KOL/2014 FOR ASSESSMENT YEAR 2009-10. HIS SUBSTANTIVE GROUNDS NO . 8, 10 AND 11 RAISE THE ISSUES OF ADDITION(S) AS PER FORM 26AS, OPERATION O F SEC. 44AE OF THE ACT, FUEL AND LUBRICANTS AND TRUCK INSURANCE EXPENDITURE ETC. , INVOLVING VARYING SUMS RESPECTIVELY. WE OBSERVE THESE REMAINING ISSUES ALS O REQUIRE FACTUAL VERIFICATION / RECONCILIATION REGARDING CORRECT FOR M 26AS FIGURES AND OTHER ALIKE ISSUES LEARNED ASSESSING OFFICER NEEDS TO RE- EXAMINE THE SAME AS PER LAW. THIS LAST APPEAL ITA NO.1438/KOL/2014 IS ACCEP TED IN PART FOR STATISTICAL PURPOSES IN FOREGOING TERMS. ITA NO.899, 1259/K/15 &1437-38/K/14 AYS 06-07TO 07-08 & 08-09 TO 09-10 SK. A.SABIR VS. ACIT, CIR-2/ITO WD-2(3) , BWD PAGE 8 13. TO SUM UP, ASSESSEES APPEAL(S) ITA NO.899/KOL/ 2015 IS PARTLY ALLOWED, RESULTANTLY ITA NO.1259/KOL/2015, 1437 & 1438/KOL/2 014 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. WE ORDER ACCORDINGLY. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 25 TH SEPTEMBER, FRIDAY 2019 SD/- SD/- ( ) (( ) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP )- 25 / 09 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-SK. ABDUL SABIR, GOLAGHAT NIMTALA MASJID P.O. SRIPALLY DIST. BURDWAN PIN-713103 2. /REVENUE-ACIT,CIRCLE-2/ITO WD.2(3), AAYKAAR BHAWAN, COURT COMPOUND BURDWAN-713101 3. 4 5 / CONCERNED CIT KOLKATA 4. 5- / CIT (A) KOLKATA 5. 8 ((4, 4, / DR, ITAT, KOLKATA 6. = / GUARD FILE. BY ORDER/ , /TRUE COPY/ 4,