Sukhomoy Rana, Burdwan V. ITO, Ward - 2(3), Burdwan, Burdwan

ITA 1505/KOL/2011

• Counselvise Citation: 150523514 RSA 2011
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 08-11-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: Gift; Salary income; Revised return

Judgement Text

I.T.A. NOS. 1505, 15 06, 1507, 1508 & 1509/KOL./2011 ASSESSMENT YEARS: 2 001-2002 TO 2005-2006 PAGE 1 OF 5 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.K. BANSAL (ACCOUNTANT MEMBER), AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NOS. 1505, 1506, 1507, 1508 & 1509/KOL./ 2 011 ASSESSMENT YEARS : 2001-2002, 2002-03, 2003-04,2004 -2005 & 2005-2006 SUKHOMOY RANA,..................................... ...................................APPELLANT VILL.- DAHUKA, P.O. CHINCHURIA, DISTRICT-BURDWAN [PAN : ACYPR 1065 N] -VS.- INCOME TAX OFFICER,................................ ..................................RESPONDENT WARD-2(3), ASANSOL, DISTRICT-BURDWAN APPEARANCES BY: N O N E, FOR THE ASSESSEE SMT. RANU BISWAS, JCIT, SR. D.R., FOR THE DEPARTMEN T DATE OF CONCLUDING THE HEARING : JULY 24, 2014 DATE OF PRONOUNCING THE ORDER : JULY 24, 2014 O R D E R PER GEORGE MATHAN: THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL IN AP PEAL NOS. 99- 103/CIT(A)/ASL/W-2(3)/ASL/2010-11, ALL DATED 24.08. 2011 FOR THE ASSESSMENT YEARS 2001-2002 TO 2005-2006. 2. WHEN THE MATTER CAME UP FOR HEARING BEFORE US, N ONE REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS, LD. JCIT, SR. D.R., REPRESENTED ON BEHALF OF THE REVENUE. A PERUSAL OF THE ORDER-SHEET RECORDINGS IN THE PRESENT CASES SHOWS THAT THE APPE ALS WERE FILED BY THE ASSESSEE ON 08.11.2011 AND THE APPEALS WERE POSTED FOR HEARING ON VARIOUS DATES, SUCH AS 05.03.2012, 12.03.2012, 09.0 7.2012, 29.10.2012, 27.03.2014 TODAY ON 24.07.2014. THE ASSESSEE HAS NO T REPRESENTED ON ANY I.T.A. NOS. 1505, 15 06, 1507, 1508 & 1509/KOL./2011 ASSESSMENT YEARS: 2 001-2002 TO 2005-2006 PAGE 2 OF 5 OF THE ABOVE DATES OF HEARING. CONSEQUENTLY THE APP EALS FILED BY THE ASSESSEE ARE BEING HEARD EX-PARTE. 3. A PERUSAL OF THE FIVE CASES OF THE ASSESSEE SHOW S THAT THE ASSESSEE HAS FILED A WRITTEN SUBMISSION ON 12.03.2012 WHEREI N HE HAS STATED AS FOLLOWS:- (1) YOUR APPELLANT SRI SUKHOMOY IS A SALARIED PERS ON OF ECL, HARIPUR COLLIERY KENDA, DIST. BURDWAN, WEST BENGAL. BESIDES SALARY INCOME HE HAS AGRICULTURAL INCOME, AND A CLO TH SHOP IN THE NAME OF HIS WIFE SMT. DHATRI RANA WHO IS ALSO A N ASSESSEE UNDER PAN ACYPN 1064 P. (2) BESIDES THOSE HE HAS INCOME FROM OTHER SOURCES LIKE INTEREST INCOME FROM BANKS AGAINST FIXED DEPOSITS, SAVINGS B ANKS, NSC AND KVP INTEREST. (3) BEING INDIVIDUAL AND GROUP-D EMPLOYEE HE HAS NOT PREPARED AND MAINTAINED ANY BOOKS OF ACCOUNTS I.E. CASH BOOK, GENERAL LEDGER, ETC BUT HE PREPARED THE STATEMENT O F AFFAIRS OF EACH YEAR ON THE BASIS OF THE PARTICULARS AVAILABLE SO FAR. THE COPY OF THE STATEMENTS WAS FURNISHED TO THE ASSESSI NG OFFICER AT THE TIME OF ORIGINAL ASSESSMENTS. (4) YOUR APPELLANT HAS ALSO SUBMITTED THE STATEMENT OF ASSETS AND LIABILITIES AS ON 1 ST APRIL, 2002 BEFORE THE LOWER AUTHORITY AT THE ORIGINAL ASSESSMENTS SHOWING THE BALANCES OF YOUR APPELLANT WITH THE SUBMISSION TO FILE THE SUPPORTIV E DOCUMENTS IF REQUIRED BUT THE AO HAS NOT CONSIDERED THOSE BAL ANCES EVEN WITHOUT SHOWING ANY REASON FOR NON-ACCEPTANCE OF TH OSE BALANCES. (5) WHEN YOUR APPELLANT PREFERRED APPEAL BEFORE THE HONBLE ITAT AGAINST THE ORDER OF THE CIT(A), ASANSOL BEFOR E THE HONBLE A BENCH, KOLKATA FOR THOSE YEARS 2001-02 TO 2005-06 VIDE ITA CASE NO. 674 TO 678/KOL/2009 THE STATEMENT OF ASSETS AND LIABILITIES AS ON 01.04.2002 WERE FILED BEFORE THE HONBLE BENCH A. THE COPY OF THE INDEXING SHEET INDICATED SUCH SUBMISSION THE COPY OF WHICH IS SUBMITTED AGAINST B EFORE YOUR HONOUR FOR CONSIDERATION. (6) BASED ON THE SUBMISSIONS OF YOUR APPELLANT THE HONBLE BENCH A SET ASIDE THE ORIGINAL ASSESSMENTS ON 22. 12.2009 WITH THE DIRECTION TO MAKE THE ASSESSMENTS AFRESH DE NOV O ON BEING HEARD TO THE ASSESSEE. I.T.A. NOS. 1505, 15 06, 1507, 1508 & 1509/KOL./2011 ASSESSMENT YEARS: 2 001-2002 TO 2005-2006 PAGE 3 OF 5 (7) AT THE DE NOVO ASSESSMENTS THE ASSESSING OFFICE R HAS TAKEN ONLY THE FACE VALUE OF INVESTMENTS WITHOUT RECOGNIZ ING THE INCOME DERIVED PRIOR TO 2001-02 FROM AGRICULTURAL S OURCES, NURSERY, FISHERIES, SALARY SAVINGS, GIFTS FROM FATH ER, REINVESTMENTS OF FIXED DEPOSITS, NSC, KVP THE INVES TMENTS MADE BY FAMILY MEMBERS WHO ARE ALSO SEPARATELY ASSE SSED UNDER SEPARATE PAN AND ESTIMATED THE INCOME ARBITRA RILY BY THE LOWER AUTHORITY. (8)YOUR APPELLANT HONESTLY SUBMITTED THE COPY OF TH E LEASE DEEDS OF AGRICULTURAL LANDS BEFORE YOUR HONOUR WITH A COPY TO THE DEPARTMENTAL REPRESENTATIVE AT THE HEARING OF T HE APPEAL BEFORE THE HONBLE BENCH A AT THAT TIME BUT FROM THE REMAND ORDERS IT IS FOUND THAT THE ASSESSING OFFICER HAS N OT CONSIDERED THOSE AGRICULTURAL LANDS AT THE DE NOVO ASSESSMENTS . (9) YOUR APPELLANT SUBMITS THAT THE ASSESSING OFFIC ER HAS RELIED ON THE REPORT OF THE DEPARTMENTAL INSPECTOR WHO REP ORTED ON THE INFORMATION COLLECTED FROM THE PRADHAN OF CHINC HURIA GRAM PANCHAYAT THAT A SINGLE CROP OF PADDY IS GROWN IN T HE LAND OF THE AREA WHERE YOUR APPELLANT IS RESIDING BUT HE HA S NOT CONSIDERED AND VERIFIED THE OTHER AREAS OF THE LAND S WHERE YOUR APPELLANT HAS EARNED INCOME FROM THOSE LANDS ACQUIR ED UNDER LEASE/MORTGAGE ETC AND THEREFORE BASIS OF HIS REPOR T IS ALSO A QUESTION TO YOUR APPELLANT. (10) YOUR APPELLANT OBSERVES ONLY THE BASTU LAND OF ONE SATAK, BAID LAND OF 37 SATAK AND THE THIRD ONE IS ALSO A B AID LAND OF 15 SATAK AT DAHUKA MOWZA AND HE (THE AO HEREOF) FEE LS A VERY NEGLIGIBLE AGRICULTURAL INCOME IS POSSIBLE BUT HE H AS OVERLOOKED AND HE HAS NOT CONSIDERED THE OTHER LAND WHICH WERE ALSO SUBMITTED BEFORE THE LOWER AUTHORITY. (11) IF THESE AGRICULTURAL INCOME, NURSERY, FISHERI ES COULD HAVE BEEN CONSIDERED BY THE LOWER AUTHORITIES, THERE WOU LD HAVE NO UNDISCLOSED INVESTMENTS AND INCOME. (12) YOUR APPELLANT SUBMITS SOME OF THE LEASE/MORTG AGE DEEDS WHICH WERE WRITTEN IN BENGALI LANGUAGE AND COULD NO T FIND TIME TO CONVERT THOSE IN ENGLISH AND FOR WHICH YOUR APPE LLANT BEGS TO BE EXCUSED THEREOF OR MAY BE ALLOWED SOME TIMES FOR THREE MONTHS OR SO OR AS YOUR HONOUR DEEMS FIT AND PROPER . 4. IT WAS SUBMITTED BY THE LD. D.R. ON BEHALF OF TH E REVENUE THAT NO DETAILS WERE PRODUCED BEFORE THE ASSESSING OFFICER AND THE ASSESSMENTS HAVE BEEN COMPLETED UNDER SECTION 144. IT WAS THE F URTHER SUBMISSION THAT THE ASSESSEE HAD ALSO NOT PRODUCED ANY EVIDENC E BEFORE THE LD. I.T.A. NOS. 1505, 15 06, 1507, 1508 & 1509/KOL./2011 ASSESSMENT YEARS: 2 001-2002 TO 2005-2006 PAGE 4 OF 5 CIT(APPEALS). CONSEQUENTLY AS EVIDENCES HAVE NOT BE EN PRODUCED BEFORE THE LD. CIT(APPEALS), THE LD. CIT(APPEALS) HAD CONF IRMED THE ASSESSMENTS. SHE VEHEMENTLY SUPPORTED THE ORDER OF THE ASSESSING OFFICER AND LD. CIT(APPEALS). 5. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. D. R. AND THE WRITTEN SUBMISSIONS OF THE LD. A.R. AS ALSO THE ASSESSMENT ORDERS. A PERUSAL OF THE ASSESSMENT ORDERS SHOWS THAT THE ASSESSEE WAS WORKI NG AS PUMP OPERATOR AT HARIPUR COLLIERY, KENDA, DIST. BURDWAN UNDER EASTERN COALFIELD LIMITED. ON 28.03.2006, DIRECTOR OF INCOM E TAX (VIGILANCE), EAST, KOLKATA HAS RECEIVED A LETTER DATED 28.03.200 6 FROM THE SUPERINTENDENT OF POLICE, CBI, ANTI-CORRUPTION BRAN CH, KOLKATA WHEREIN IT WAS MENTIONED THAT IF ANY REVISED RETURN WAS BEING FILED BEFORE THE INCOME TAX AUTHORITIES, THE SAME WAS NOT TO BE ACCE PTED WITHOUT DETAILED SCRUTINY. IT IS NOTICED THAT ORIGINALLY IN THE CASE OF THE ASSESSEE, ASSESSMENT HAD BEEN COMPLETED ON 31.12.2007 AND THE SAME WAS SET ASIDE AND RESTORED TO THE FILE OF THE ASSESSING OFF ICER BY THE ITAT VIDE A CONSOLIDATED ORDER IN ITA NOS. 674 TO 678/KOL/2009 DATED 22.12.2009. IT IS NOTICED THAT SUBSEQUENTLY A SHOW-CAUSE NOTICE WA S ISSUED TO THE ASSESSEE AND THE ASSESSMENTS CAME TO BE COMPLETED O N 16.09.2010, WHEREIN THE ASSESSING OFFICER HAS ASSESSED THE INCO ME FROM VARIOUS FIXED DEPOSITS AND POST OFFICE DEPOSITS. MANY OF THE DEPO SITS WERE IN THE NAME OF THE ASSESSEES WIFE. EVEN THOUGH A SHOW-CAUSE NO TICE WAS ISSUED TO THE ASSESSEE, THE ASSESSEE HAD NOT RESPONDED WITH ANY E VIDENCES. BEFORE THE LD. CIT(APPEALS) ALSO, NO EVIDENCE WAS PRODUCED. BE FORE THE TRIBUNAL, THE ASSESSEE HAS FILED A PAPER BOOK ALONGWITH THE WRITT EN SUBMISSIONS WHEREIN HE HAS ENCLOSED A COPY OF THE NOTICE FROM T HE COURT OF SPECIAL CBI JUDGE, ASANSOL AND VARIOUS EVIDENCES REPRESENTI NG LEASE OF AGRICULTURAL LANDS. THE ASSESSEE IN HIS WRITTEN SUB MISSIONS HAS CLAIMED THAT THE SOURCES FOR THE DEPOSITS WERE OUT OF AGRIC ULTURAL INCOME WHICH IS THE SOURCE FOR INVESTMENTS OF FIXED DEPOSITS BEING NURSERY INCOME, FISHERIES INCOME, SALARY SAVINGS AND GIFTS FROM THE FATHER. AS IT IS NOTICED THAT THE ASSESSEE HAS NOT PRODUCED THESE EVIDENCES BEFORE THE ASSESSING I.T.A. NOS. 1505, 15 06, 1507, 1508 & 1509/KOL./2011 ASSESSMENT YEARS: 2 001-2002 TO 2005-2006 PAGE 5 OF 5 OFFICER OR THE LD. CIT(APPEALS) AND THESE ARE FRESH EVIDENCES, THE ISSUES IN THESE APPEALS ARE RESTORED TO THE FILE OF THE ASSES SING OFFICER FOR RE- ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE O PPORTUNITY TO SUBSTANTIATE HIS CASE. THE ASSESSEE SHALL COOPERATE WITH THE SET ASIDE PROCEEDINGS FAILING WHICH THE ASSESSING OFFICER SHA LL BE AT LIBERTY TO TAKE ADVERSE INFERENCE AGAINST THE ASSESSEE. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE P ARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, 2014. SD/- SD/- P.K. BANSAL GEORGE MATHAN (ACCOUNTANT MEMBER) (JU DICIAL MEMBER) KOLKATA, THE 24 TH DAY OF JULY, 2014 COPIES TO : (1) SUKHOMOY RANA, VILL.- DAHUKA, P.O. CHINCHURIA, DISTRICT-BURDWAN (2) INCOME TAX OFFICER, WARD-2(3), ASANSOL, DISTRICT-BURDWAN (3) COMMISSIONER OF INCOME-TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.