Shree Nurshing Electric Stores, Kolkata V. ITO, Ward-36(2), Kolkata, Kolkata

ITA 1510/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1895 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-07-2014
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR CIT LD
• Assessee Lawyers: V N PUROHIT FCA LD
• Keywords: Depreciation; Additional evidence
• Section: 54

Judgement Text

I T A NOS 1510/K/14 . 2010 & 2011/KOL/16 SHREE NURSIN G ELEC. STORES 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 1510/KOL/2014 A.Y 2009-10 ITA NO. 2010/KOL/2016 A.Y 2010-11 ITA NO. 2011/KOL/2016 A.Y 2011-12 SHREE NURSING ELECTRIC VS. INCOME TAX OFFICER STORES PAN: AAMFS0043D WARD 36(2), KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : SHRI V.N PUROHIT, FCA, LD.AR FOR THE ASSESSEE SHRI SAURAV KUMAR, ADDL,CIT, LD.SR.DR FOR THE REVENUE DATE OF HEARING : 20-03-2017 DATE OF PRONOUNCEMENT : 26-04-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- ALL THESE THREE APPEALS BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS DT: 06-03-2014 AND 01-07-2016 PASSE D BY THE COMMISSIONER OF INCOME TAX (APPEALS),XX,10 KOLKATA FOR THE ASSESSMENT YEARS 2009-10 TO 2011-12 RESPECTIVELY. 2. IT IS NOTICED THAT THE ASSESSEES APPEALS IN ITA NOS. 2010 & 2011/KOL/2016 FOR THE A.YS 2010-11 & 2011-12 ARE TIME BARRED BY EACH 10 DAYS. CONDONATION PETITIONS WERE NOT FILED. HOWEVER, WE AFTER HEARING THE LD.DR AND PERUSING TH E MATERIAL AVAILABLE ON RECORD, WE CONDONE THE SAID DELAY IN F ILING THE APPEALS BEFORE US AND DISPOSE OFF THE SAME ON MERIT S. I T A NOS 1510/K/14 . 2010 & 2011/KOL/16 SHREE NURSIN G ELEC. STORES 2 3. IT IS FURTHER NOTICED THAT IN ALL THE APPEALS TH E ASSESSEE HAS RAISED THE GROUNDS OF APPEAL RELATING TO CONFIR MATION OF ADDITIONS ON ACCOUNT OF COMMISSION PAYMENT, MOTOR C AR EXPENSES, DEPRECIATION AND TELEPHONE CHARGES BY THE CIT-A. HOWEVER, THE ONLY ISSUE IS TO BE DECIDED AS TO WHET HER THE ASSESSEE IS ENTITLED TO REMAND THE ISSUE(S) IN VIEW OF ADDITIONAL EVIDENCE(S) BEFORE US IN THE FACTS AND CIRCUMSTANCE S OF CASE. 4. DURING THE ASSESSMENT PROCEEDINGS THE AO MADE TH E VARIOUS ADDITIONS ON ACCOUNT OF DIFFERENCE IN BALAN CE OF CREDITORS, FOR NON DEDUCTION OF TAX AND FOR NON PRO DUCTION OF ANY EVIDENCE IN RESPECT OF EARNING OF COMMISSION, F OR NON PAYMENT OF PF CONTRIBUTION AND FOR NON EXPLANATION ON ACCOUNT OF PERSONAL EXPENDITURE I.E TELEPHONE EXPENDITURE. THIS ACTION OF THE AO IN ALL THE CASES WAS CONFIRMED BY THE CIT -A. 5. THE LD. AR SUBMITS BEFORE US THAT DUE TO SOME UN AVOIDABLE CIRCUMSTANCES THE ASSESSEE COULD NOT PRODUCE ALL TH E RELEVANT DOCUMENTS/EVIDENCES BEFORE THE AO TO SUBSTANTIATE T HE CLAIMS OF ASSESSEE. NOW HE UNDERTAKES TO FILE ALL THE REL EVANT EVIDENCES BEFORE THE AO AS FILED BEFORE US BY WAY OF PAPER BOOK AND IN SUPPORT OF THE CONTENTIONS HE REFERRED TO THE PAGES 1-71 OF THE PAPER BOOK AND AS SUCH HE URGED TO REMA ND THE ISSUE(S) RELATING TO IN ALL THE APPEALS OF ASSESSEE TO THE FILE OF THE AO FOR FRESH CONSIDERATION OF THE DOCUMENTS/EVI DENCES AS FILED BEFORE US BY WAY OF PAPER BOOK. 6. ON THE OTHER HAND, THE LD.DR RELIED ON THE ORDER S OF THE AUTHORITIES BELOW. I T A NOS 1510/K/14 . 2010 & 2011/KOL/16 SHREE NURSIN G ELEC. STORES 3 7. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT DURING THE ASSESS MENT PROCEEDINGS THE AO MADE THE VARIOUS ADDITIONS ON TH E GROUND THAT ASSESSEE COULD NOT OFFER ANY EXPLANATION/ RECO NCILIATION BY PROPER AND SUPPORTING DOCUMENTS TO SUBSTANTIATE THE CLAIMS OF ASSESSEE. THE CIT-A ALSO CONFIRMED THE SAID ADDITIO NS MADE BY THE AO BY OBSERVING THAT THE ASSESSEE FAILED TO FIL E ANY DETAILS IN SUPPORT OF THE ITEMS ON WHICH THE AO MADE THE IM PUGNED ADDITIONS. BEFORE US THE LD.AR UNDERTAKES THAT NOW HE IS READY TO FILE ALL THE RELEVANT EVIDENCES BEFORE THE AO TO SUBSTANTIATE THE ASSESSEES CLAIMS. THEREFORE, TAKING INTO CONSI DERATION SUCH SUBMISSIONS OF ASSESSEE, FACTS AND CIRCUMSTANCES OF THE CASE AND NATURE OF DISALLOWANCES, WHICH REQUIRES FURTHER VERIFICATION BY THE AO. THEREFORE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) INVOLVED IN ALL THE APPEALS BY THE ASSESSE E TO THE FILE OF THE AO FOR HIS FURTHER CONSIDERATION AND TO PASS AN ORDER AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTU NITY OF HEARING. THE ASSESSEE SHALL BE AT LIBERTY TO FILE R EQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIMS PROPE RLY. 8. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 26 /04 /2017 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 26 -0 4-2017 I T A NOS 1510/K/14 . 2010 & 2011/KOL/16 SHREE NURSIN G ELEC. STORES 4 *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE: SHREE NURSING ELECTRIC STOR ES, 54 EZRA ST, 1 ST FL,KOL-1/ C/O ARSK & ASSOCIATES, CHARTERED ACCOUNTANTS, 22 R. N MUKHERJEE ROAD, 3 RD FLOOR, KOLKATA-700 001. 2 THE RESPONDENT/DEPARTMENT: THE INCOME TAX OFFICER, WARD 36(2), AAYAKAR BHAWAN POORVA, 110 SHANTIPALLI, KOLKATA-107. 3 4. THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT. REGISTRAR