I.T.O. Wd - 4,Haldia, Purba Medinipur V. Smt. Malati Maity, Purba Medinipur

ITA 1748/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78413 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2014
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 29-11-2012
• Court: TRIBUNAL
• Department Lawyers: M L SARDAR JCITLD SR DR
• Assessee Lawyers: MIHIR BANDYOPADHYA LD A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, C BENC H: KOLKATA ( ) , 1 , BEFORE HONBLE SRI SHAMIM YAHYA, AM & HONBLE SRI GEORGE MATHAN, JM ITA NO. 1748/KOL/2012 A.Y 2007-08 I.T.O, WARD-4, HALDIA $ $ - VERSUS - . SMT. MALATI MAITY PAN:ALTPM 4055H ( & / APPELLANT ) ( ()& / RESPONDENT ) & / FOR THE APPELLANT/DEPARTMENT /SHRI M. L SARDAR, JCIT/LD.SR.DR ()& / FOR THE RESPONDENT/ASSESSEE: / SHRI MIHIR BANDYOPADHYA, LD.AR . / /DATE OF HEARING: 14-07-2014 . / /DATE OF PRONOUNCEMENT: 14-07-2014 / ORDER 1 , SHRI GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XXXIII, KOLKA TA IN APPEAL NO. 314 /CIT(A)- XXXIII/ITO WARD-4, HAL/09-10 DATED 27.09.2012 FO R THE ASSESSMENT YEAR 2007-08. 2. SHRI M. L SARDAR, LEARNED JCIT/SR.DR REPRESEN TED ON BEHALF OF THE REVENUE AND SHRI MIHIR BANDYOPADHYA, LEARNED AR REPRESE NTED ON BEHALF OF THE ASSESSEE. 3. IN THE REVENUES APPEAL, THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD.CIT(A) ERRED IN DELETION THE ADDITION OF RS. 15,33,403/- MADE ON ACCOUNT OF VALUE OF EXCESS SHORTAGE CLAIME D BY THE ASSESSEE. ITA NO.1748/KOL/2 012-C-JM SMT. MALATI MAITY 2 2) THAT ON THE FACTS AND IN CIRCUMSTANCES OF THE C ASE THE CIT(A) ERRED IN DECIDING THE CASE IN FAVOUR OF THE ASSESSEE BY MERELY COMMENTING THAT THE AO HAS NOT INDICATED ANY MATERIAL TO ESTABLISH THAT THE SHORTAGE WAS INDEED LESS WHEN THE BURDEN OF PROVING LOSSES BEYOND THE NORMS IS U PON THE ASSESSEE. 4. IT WAS SUBMITTED BY THE LEARNED JCIT/SR.DR TH AT THE ISSUE IN THIS APPEAL WAS AGAINST THE ACTION OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) IN DELETING THE ADDITION REPRESENTING THE EXCESS OF SHORTAGE AS HAS BEEN COMPUTED BY THE AO. IT WAS THE SUBMISSION THAT THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) HAD WRONGLY DELETED THE ADDITION BY HOLDING THAT THERE WAS NO MATERIAL TO INDICATE, MUCH LESS ESTABLISH, THAT THE SHORTAGE WAS INDEED LESS THAN WHAT WAS CLAIMED OR THERE WAS ANY UNACCOUNTED SALES. HE HAS VEHEMENTLY SUPPORTE D THE ORDER OF THE AO. 5. IN REPLY, THE LEARNED AR FOR THE ASSESSEE HAS V EHEMENTLY SUPPORTED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS). I T WAS THE SUBMISSION BY HIM THAT THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) H AD FOLLOWED THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL [ITAT, KOLKATA] IN THE CASE OF ITO, WARD 2(3), MIDNAPORE VS. SHRI JOYDEV PAUL IN ITA NO. 1184/KOL/ 2004 DATED 24.01.2005 AS ALSO THE DECISIONS IN THE CASES OF ITO, WARD 2(4), MIDN APORE VS. RAMAVTAR BROTHERS AND ITO, WARD 2(4), MIDNAPORE VS. MADHUMITA SARKAR IN I TA NOS. 339 & 340/KOL/2004, WHEREIN IT HAD BEEN CATEGORICALLY HELD THAT UNLES S THERE IS SOME EVIDENCES TO SHOW THAT THE ACTUAL SHORTAGE IN CASE OF AN ASSESSEE I S LOWER THAN WHAT HAS BEEN CLAIMED, THE ADDITION MADE JUST ON THE BASIS OF NORMS REMA INS TO BE BASED ON CONJECTURES AND SURMISES AND CANNOT BE SUSTAINED. HE HAS VEHEMENTL Y SUPPORTED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS). 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ISSUE IS SQUARELY COVERED BY THE SAID ORDER/DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL [ ITAT, KOLKATA ] IN THE CASES REFERRED TO SUPRA AND THE FACTS OF THE PRESENT CASE ARE IDENTICAL TO THE SAID DECISIONS OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASES ITA NO.1748/KOL/2 012-C-JM SMT. MALATI MAITY 3 REFERRED TO SUPRA AS ALSO THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) HAS DECIDED THE ISSUE IN THE APPEAL BY FOLLOWING THE S AID ORDER/DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL, THE FINDINGS OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ON THIS ISSUE STAND CONFIRMED. THE GROUN DS RAISED BY THE REVENUE STAND DISMISSED. 7. IN THE RESULT, THE APPEAL OF THE REVENUE STAN DS DISMISSED AS STATED ABOVE. 3 THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT 14/0 7/2014 SD/- SD/- ** PRADIP SPS . (6 76 / COPY OF THE ORDER FORWARDED TO: 1. . & / THE APPELLANT : I.T.O WARD-4, HALDIA, BASUDEVPU R, KHANJANCHAK, HALDIA, PURBA MEDINIPUR-721602, W.B. 2 ()& / THE RESPONDENT- SMT. MALATI MAITY, NANDAKUMAR, PURBA MEDINIPUR, PIN 721632, W.B. 3. 4. . / THE CIT, ( )/ THE CIT(A) 5 . ( / DR, KOLKATA BENCH 6 . GUARD FILE . )6 (/ TRUE COPY, / BY ORDER, / ASSTT REGIST RAR ( , ) (SHAMIM YAHYA, ACCOUNTANT MEMBER) ( 1 , ) (GEORGE MATHAN, JUDICIAL MEMBER) ( (( ( / / / / ) )) ) DATE14/7/2014