Rajiv Kumar Ganeriwala, Kolkata V. I.T.O.,Ward-31(4), Kolkata

ITA 1644/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7417 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-01-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 08-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 250

Judgement Text

ITA NO. 1644/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJIV KUMAR GANERIWALA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 1644/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJIV KUMAR GANERIWALA,............................ .......................................APPELLANT 16B, ROWLAND ROAD, KOLKATA-700020 [PAN:AHLPG6209K] -VS.- INCOME TAX OFFICER,.............................,.. .............................................RESPON DENT WARD-31(4), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700071 APPEARANCES BY: SHRI ANIL KOCHAR, ADVOCATE, FOR THE APPELLANT SMT. RANU BISWAS, CIT, SR. D.R., FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : JANUARY 27, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 31, 2020 O R D E R THE ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12, ARISES AGAINST THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-09, KO LKATAS ORDER DATED 23.05.2019 PASSED IN THE CASE NO. 440/CIT(A)-9/WD-3 1(4)/2014-15/KOL, INVOLVING PROCEEDINGS UNDER SECTION 250 OF THE INCO ME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND CHALLENGE S CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION DISALLOWING SECTI ON 35(1)(II) DEDUCTION AMOUNTING TO RS.22,75,000/- AT THE RATE 175% OF THE DONATION OF RS.13,00,000/-. 3. MR. KOCHAR SOUGHT TO EMPHASIZE ON THE LD. CIT(AP PEALS) FINDINGS AT PAGES 2 TO 6 THAT HONBLE JURISDICTIONAL HIGH COURT S DECISION IN THE CASE OF SOCIETY FOR WELFARE OF THE HANDICAPPED PERSONS & AN OTHER VS.- UNION OF ITA NO. 1644/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJIV KUMAR GANERIWALA 2 INDIA WRIT PETITION NO. 8452 (W) OF 2015 HAS DIRECT ED TO CARRY OUT THE NECESSARY INVESTIGATION PERTAINING TO THE DONEES K YC NORMS. HIS CASE THEREFORE IS THAT THE ABOVE SOLE ISSUE DESERVES TO BE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER TO PROCEED AFRESH AFT ER FINAL OUTCOME OF THE SAID INVESTIGATION PROCESS. THE REVENUE IS EQUALLY FAIR IN NOT DISPUTING ALL THESE AVERMENTS. I, THEREFORE, RESTORE THE ASSESSEE S SOLE GRIEVANCE UNDER SECTION 35(1)(II) TO THE FILE OF THE ASSESSING OFFI CER FOR FRESH ADJUDICATION AS PER LAW IN THE ABOVE TERMS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 31, 2 020. SD/- (SATBEER SINGH GODARA) JUDICIAL MEMBER KOLKATA, THE 31 ST DAY OF JANUARY, 2020 COPIES TO : (1) SHRI RAJIV KUMAR GANERIWALA, 16B, ROWLAND ROAD, KOLKATA-700020 (2) INCOME TAX OFFICER, WARD-31(4), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700071 (3) COMMISSIONER OF INCOME TAX (APPEALS) -9, KOLK ATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.