Suranjan Naha, Kolkata V. DCIT, Circle - 51, Kolkata, Kolkata

ITA 1731/KOL/2011

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 3020 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 19-12-2011
• Court: TRIBUNAL
• Department Lawyers: AJOY KUMAR SINGH LD
• Assessee Lawyers: J M THARD LD
• Keywords: Additional evidence

Judgement Text

ITA NOS. 1731 TO 1733/KOL/11-A-PB-GM 1 , A , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A CALCUTTA () BEFORE . . , SHRI P . K. BANSAL., ACCOUNTANT MEMBER !'# /AND $%$& 1(, SHRI GEORGE MATHAN, JUDICIAL MEMBER #) / ITA NOS. 1731 TO 1733/ KOL / 2011 *% '+,/ ASSESSMENT YEARS: 2005-06 TO 2007-08 SURANJAN NAHA PAN : ABSPN 4934D DCIT, CIRCLE-51, KOLKATA ((. / APPELLANT ) - ' - - VERSUS -. (0(./ RESPONDENT ) (. *! /FOR THE APPELLANT / SHRI J.M THARD, ADVOCATE, LD. AR 0(. *! / FOR THE RESPONDENT: / SHRI AJOY KUMAR SINGH, LD. CIT/DR 1'2 3 4 /DATE OF HEARING : 06-02-2013 5+ 3 4 /DATE OF PRONOUNCEMENT: 06-02-2013 / ORDER 67 / PER BENCH THESE ARE THREE APPEALS FILED BY THE ASSESSEE AG AINST ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XXXII, KOLKATA IN APPEAL NO S. 171,175 & 172/CIT(A)-XXXII/0910/CIR- 51/KOL DATED 28-07-2011 FOR THE ASSESSMENT YEARS 2005-06 TO 2007-08 2. SHRI J.M THARD, ADVOCATE, LEARNED AR REPRESEN TED ON BEHALF OF THE ASSESSEE AND SHRI AJOY KUMAR SINGH, CIT , LEARNED SR. DR REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING BEFORE US IT WAS SUBMIT TED BY THE LEARNED AR FOR THE ASSESSEE THAT THE LEARNED CIT HAD DISPOSED OF THE APPEALS WITHOUT TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE ASSESSEE OR REJOINDER FILED BY THE ASSESSEE IN RES PONSE TO THE REMAND REPORT SUBMITTED BY THE AO. IT WAS THE SUBMISSION THAT ADEQUATE OPPORTUNITY HAD NOT BEEN GRANTED TO THE ASSESSEE. IT WAS SUBMITTED THAT THE AO HAD OBJECTED TO THE EVIDENCES PRODUCE D BY THE ASSESSEE BEFORE THE LEARNED CIT(A) BY STATING THAT THE SAME WERE ADDITIONAL EVIDENCES. I T WAS ALSO THE SUBMISSION THAT CONSEQUENTLY THE LEANED CIT(A) DID NOT ENTERTAIN ANY OF THE CONTEN TIONS OF THE ASSESSEE. IT WAS SUBMITTED THAT HE HAD NO OBJECTION IF THE ISSUES IN THE APPEALS ARE RE STORED TO THE FILE OF THE AO FOR RE-ADJUDICATION A S ALSO TO PRODUCE ALL EVIDENCES BEFORE THE AO. ITA NOS. 1731 TO 1733/KOL/11-A-PB-GM 2 4. IN REPLY, THE LEARNED CIT/DR HAS SUBMITTED THAT THE ASSESSEE HAVING PRODUCED FRESH EVIDENCES BEFORE THE LEARNED CIT(A) WAS RIGHT IN NOT ENTERTAINING THE SAME. IT WAS ALSO THE SUBMISSION THAT IF THE ASSESSEE IS WILLING TO PROD UCE ALL THE EVIDENCES BEFORE THE AO, HE HAD NO OBJECTION, IF THE ISSUES IN THE APPEALS ARE RESTOR ED TO THE FILE OF THE AO FOR RE-ADJUDICATION. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED FROM THE ORDERS OF THE AO AND THE LEARNED CIT(A) THAT THE LEARNED CIT(A) HAS TAKEN ON RECORD THE REMAND REPORT FILED BY THE AO, THIS WOULD SHOW THAT THE EVIDENCES WHICH ARE CLAIMED TO BE ADDITIONAL EVIDENCES HAS ALSO BEEN SENT TO THE AO. HOWEVER, AS IT IS NOTICED THAT THE AO HAS ALSO REFUSED TO LOOK INTO THESE EVIDENCES PRODUCED AS ALSO ON ACCOUNT OF THE FACT THAT THE LEARNED CIT (A) HAS NOT CONSIDERED THE REJOINDER FILED BY TH E ASSESSEE IN RESPONSE TO THE REMAND REPORT FILED BY THE AO, WE ARE OF THE VIEW THAT THE ISSUES IN THE APPEALS ARE LIABLE TO BE RESTORED TO THE FILE OF T HE AO FOR RE-ADJUDICATION AFTER GRANTING THE ASSES SEE ADEQUATE OPPORTUNITY TO PRODUCE ALL SUCH EVIDEN CES AS REQUIRED AS ALSO TO MAKE THE SUBMISSIONS IN RESPECT OF THE ISSUES IN THE APPEALS AND WE DO SO. 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE.. 8 1 6 1 9 8: THIS ORDER IS PRONOUNCED IN OPEN COURT AS DICTATED ON DT 6.-02-2013 SD/- SD/- - *PP/SPS 3 **; <;+= / COPY OF THE ORDER FORWARDED TO: 1. . (. / THE APPELLANT : SHRI SURANJAN NAHA 21/1D BALLY GUNGE STATION ROAD, GR. II, KOL-19. 2 0(. / THE RESPONDENT- DY. COMMISSIONER OF INCOME TAX , CIRCLE- 51, UTTARAPAN SHOPPING COMPLEX, DS II, 2 ND FL., ULTADANGA, KOL-54. 3 4. . * / THE CIT, * ( )/ THE CIT(A) 5 . '>*9 * / DR, KOLKATA BENCH 6 . GUARD FILE . 0; */ TRUE COPY, 1/ BY ORDER, 8 #$ /ASSTT REGISTRAR ( . . , ) (P. K. BANSAL, ACCOUNTANT MEMBER) ( $%$& 1 ( , ) (GEORGE MATHAN, JUDICIAL MEMBER) ( (( (4 4 4 4) )) ) DATE 6 -02-2013