ITO, Ward-32(3), Kolkata, Kolkata V. Kumari Tanvi Kejriwal, Kolkata

ITA 1849/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0681 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIJUSH MUKHERJEE
• Assessee Lawyers: MANISH TIWARI
• Section: 143(3); 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE SHRI J.SUDHAKAR REDDY, AM ] I.T.A NO. 1849/KOL/20 17 ASSESSMENT YEAR : 2014-1 5 ITO, WARD-32(3), KOLKATA -VS- KU MARI TANVI KEJRIWAL [PAN: BSSPK 0367 B] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI PIJUSH MUKH ERJEE, JCIT FOR THE REVENUE : SHRI MANISH TIWARI, FCA DATE OF HEARING : 14.11.2017 DATE OF PRONOUNCEMENT : 20.12.2017 ORDER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA [ I N SHORT THE LD CIT(A)] DATED 31.05.2017 WHICH WAS PASSED IN APPEAL AGAINS T THE ORDER PASSED BY THE ITO, WARD-32(3), KOLKATA [ IN SHORT THE LD AO] UND ER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 27 .12.2016 FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD. CIT(A) HAS DELETED THE ADDITION OF RS. 3 8,11,421/- MADE BY THE ASSESSING OFFICER U/S 68 OF THE ACT. 2 ITA NO.1849/KOL/2017 KUMARI TANVI KEJRIWAL A.YR.2014-15 2 3. AFTER HEARING THE RIVAL SUBMISSIONS, I FIND THAT THE LD. CIT(A) HAS DELETED THE ADDITION BY OBSERVING THAT: (A) THE LD. AO DID NOT PROVIDE THE COPIES OF EVIDEN CES RECEIVED BY HIM FROM DIRECTOR OF INVESTIGATIONS, KOLKATA, BASED ON WHICH HE MADE THE ADDITION TO THE ASSESSEE. (B) THE CROSS-EXAMINATION OF THE PERSONS WHOSE STAT EMENTS WERE RELIED UPON BY THE INVESTIGATION WING AND THE ASSESSING OFFICER FO R MAKING THE ADDITION WERE NOT PROVIDED TO THE ASSESSEE. (C) THE LD. AO MECHANICALLY AND ARBITRARILY FOLLOW ED THE INVESTIGATION REPORT WITHOUT ESTABLISHING ANY LINK OF THE REPORT WITH TH E ASSESSEE AND WITHOUT ANY INDEPENDENT INVESTIGATION ON INDEPENDENT APPLICATIO N OF MIND. (D) THE ADDITION TO INCOME WAS DONE ON PRESUMPTION AND ASSUMPTIONS WITHOUT ANY AUTHENTIC LEGAL EVIDENCE. 4. THE LD. DR COULD NOT CONTROVERT THE FACTUAL FIND INGS OF THE LD. CIT(A). HE COULD NOT ALSO CONTROVERT THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THIS ISSUE IS COVERED BY AN ORDER OF DIVISION BENCH OF TRIBUNAL, IN THE CASE OF MAHENDRA KUMAR BAID (SUPRA). NO CONTRARY DECISION I S BROUGHT TO MY NOTICE BY THE LD. DR. 3 ITA NO.1849/KOL/2017 KUMARI TANVI KEJRIWAL A.YR.2014-15 3 5. IN VIEW OF THE ABOVE DISCUSSION, I UPHOLD THE OR DER OF THE FIRST APPELLATE AUTHORITY AND DISMISS THE SAID APPEAL OF THE REVENU E. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE COURT ON 20.12.2017 SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 20.12.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. ITO, WARD-32(3), KOLKATA, 10B, MIDDLETON ROW, 2 ND FLOOR, KOL-71. 2. KUMARI TANVI KEJRIWAL, 2A, BASIL HEIGHTS, 3C, LO NDON STREET, KOLKATA-17. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S