Sri Manoj Chakraborty , Kolkata V. ACIT, Circle - 27, Kolkata , Kolkata

ITA 1606/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8763 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Assessee Lawyers: SUKLA MUKHERJEE
• Keywords: Salary income; Source of fund

Judgement Text

1 ITA NO. 1606/KOL/2018 MANOJ CHAKRABORTY, AY 2011-12 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH: KOLKATA ( ) BEFORE . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1606/KOL/2018 ASSESSMENT YEAR: 2011-12 SHRI MANOJ CHAKRABORTY (PAN: ACKPC4814C) VS. ASSISTANT COMMISSIONER OF INCOME- TAX CIRCLE-27, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 20.12.2018 DATE OF PRONOUNCEMENT 20.12.2018 FOR THE APPELLANT SMT. SUKLA MUKHERJEE, ADVOCATE FOR THE RESPONDENT SMT. MADHUMALATI GHOSH, ADDL. C IT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)- 19, KOLKATA DATED 04.01.2018 FOR AY 2011-12. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST TH E ACTION OF THE LD. CIT(A) IN CONFIRMING THE DISALLOWANCE OF HRA AMOUNTING TO RS. 5,34,564/-. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL WHO HAS INCOME FROM SALARY, HOUSE PROPERTY AND OTHER SOURCES OF INCOME. THE AO NOTED AFTER PERUSAL OF FORM NO. 16 GIVEN BY M/S. S. C. JOHNSON PRODUCTS PVT. LTD. WHIC H REFLECTED THAT ASSESSEE WAS ALLOWED THE EXEMPTION OF RS.5,34,564/- U/S. 10(13A) OF THE ACT ON ACCOUNT OF HRA. SINCE THE ASSESSEE DID NOT FILE COPY OF THE RENT AG REEMENT AND THE RECEIPT OF RENT PAID BY THE ASSESSEE, THE CLAIM OF THE ASSESSEE FOR EXEM PTION OF RS.5,34,564/- U/S. 10(13A) OF HRA WAS NOT ALLOWED. AGGRIEVED, THE ASSESSEE PR EFERRED AN APPEAL BEFORE THE LD. CIT(A), WHO BY A CRYPTIC ORDER HAS CONFIRMED THE OR DER OF THE AO. AGGRIEVED, THE ASSESSEE IS BEFORE US. 2 ITA NO. 1606/KOL/2018 MANOJ CHAKRABORTY, AY 2011-12 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. THE FACTS ARE NOT REPEA TED FOR THE SAKE OF BREVITY. THE AO HAS NOT ALLOWED THE CLAIM OF EXEMPTION OF RS.5,34,5 64/- U/S. 10(13A) OF THE ACT ON ACCOUNT OF HRA FOR THE REASON THAT ASSESSEE FAILED TO PRODUCE RENT AGREEMENT AND THE COPIES OF THE RECEIPT OF THE RENT PAID BY THE ASSES SEE. THE LD. AR SUBMITTED THAT SINCE THE ASSESSEE IS PRESENTLY EMPLOYED AT SINGAPO RE, THE DOCUMENTS SOUGHT BY THE AO WERE NOT READILY AVAILABLE DURING ASSESSMENT PRO CEEDINGS, SO THE LD. AR COULD NOT PRODUCE THE SAME BEFORE THE AO. SINCE DOCUMENT S ARE NOW IN HER POSSESSION, SHE PLEADED THAT THE MATTER MAY BE REMANDED BACK TO THE AO, SO THAT SHE WOULD BE ABLE TO PRODUCE THE SAME BEFORE THE AO. WE NOTE TH AT ONLY BECAUSE THE ASSESSEE FAILED TO PRODUCE THE RENT AGREEMENT AND RECEIPT OF THE RENT, THE CLAIM OF THE ASSESSEE WAS NOT ACCEPTED BY THE AO. SINCE THE ASSESSEE WAS IN SINGAPORE AND THE DOCUMENTS COULD NOT BE PRODUCED BEFORE THE AO, THE IMPUGNED A DDITION WAS MADE AND NOW SINCE THE LD.AR IS IN POSSESSION OF THE DOCUMENTS S OUGHT BY THE AO, FOR THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE AO FOR DE NOVO ADJUDICATION OF THIS ISSUE AFTER HEARING THE LD. AR OF THE ASSESSEE. THE ASSESSEE IS AT LIBERTY TO PRODUCE THE DOCUMENTS TO SUBSTANTIATE THE CLAIM. THEREFORE, THIS APPEAL OF A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 20TH DECEMBER, 2018 JD.(SR.P.S.) 3 ITA NO. 1606/KOL/2018 MANOJ CHAKRABORTY, AY 2011-12 COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SHRI MANOJ CHAKRABORTY, 1 ST FLOOR, 29A, BENTINCK STREET, KOLKATA-700 001. 2 RESPONDENT ACIT, CIRCLE-27, KOLKATA. 3 4 5 CIT(A)-19, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR