DIPTEN BANERJEE, Kolkata V. ITO, Ward - 28(3)/Kol, Kolkata

ITA 1904/KOL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54781 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 13-11-2009
• Court: TRIBUNAL
• Department Lawyers: N DUTTA GUPTA
• Assessee Lawyers: S CHOUDHURY
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' # , ! ) [BEFORE SHRI S. V. MEHROTRA, AM & SRI MAHAVIR SINGH , JM] #$ #$ #$ #$ / I.T.A NO. 1904/KOL/2009 %& ''( %& ''( %& ''( %& ''(/ // / ASSESSMENT YEAR: 2006-07 DIPTEN BANERJEE VS. INCOME-TAX OFFICER, WD-28( 3), KOLKATA (PAN: AFJPB 1824 K) (*+ /APPELLANT ) (,-*+/ RESPONDENT ) DATE OF HEARING: 28.12.2011 DATE OF PRONOUNCEMENT: 28.12.2011 FOR THE APPELLANT: SHRI S. CHOUDHURY FOR THE RESPONDENT: SHRI N. DUTTA GUPTA . / ORDER PER MAHAVIR SINGH, JM ( ' # ' # ' # ' #, , , , ! ! ! ! ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), JALPAIGURI IN APPEAL NO.13/RNJ/CIT(A)/JAL/09-10 DATED 10.05.2011. ASSESS MENT WAS FRAMED BY ITO, WARD-1, RAIGANJ U/S. 147/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DATED 30.12. 2009. 2. AT THE OUTSET, LD. COUNSEL FOR ASSESSEE SH. SOU MITRA CHOUDHURY STATED THAT CIT(A) HAS NOT CONSIDERED THE ACTUAL ACCOUNTS I.E. PROFIT AND LOSS AND BALANCE SHEET PREPARED BY ASSESSEE AND SUBMITTED BEFORE HIM. HE STATED THAT THE AUDIT OR, ORIGINALLY, PREPARED PROFIT & LOSS ACCOUNT AND BALANCE SHEET AND AUDITED THE SAME WITH FULL OF MISTAKES AND MOST OF THE ITEMS ARE IMAGINARY AND HAS NO RELATION WITH ACTUAL BOOKS OF ACCOUNTS. WHEN THESE WERE POINTED OUT TO THE ASSESSEE, THE ASSESSEE IMMEDIATELY REVISED THE ACCOUNTS AND FILED SECOND SET OF ACCOUNTS BEFORE CIT(A) BUT CIT(A) HAS NOT CONSIDERED THE ACT UAL ACCOUNTS AS PER BOOKS OF ACCOUNTS. IN VIEW OF THIS, LD. COUNSEL FOR THE ASSESSEE URGED TH E BENCH TO SET ASIDE THE ISSUE TO THE FILE OF AO FOR READJUDICATION OF THE ISSUE AFTER CONSIDERIN G THE ACTUAL BOOKS OF ACCOUNT AND NOT THE ACCOUNTS BASED ON IMAGINARY FIGURES AUDITED BY CHAR TERED ACCOUNTANT ORIGINALLY. ON QUERY FROM THE BENCH, LD. COUNSEL STATED THAT NO PURPOSE WILL BE SERVED IN CASE THE MATTER IS SET ASIDE TO THE FILE OF CIT(A), REASON BEING THE CIT(A) HAS TO ASK FOR REMAND REPORT FOR DECIDING THE ISSUE AFRESH AND FOR THAT AO HAS TO CALL FOR THE RE CORDS IN ENTIRETY. ON THIS, WHEN BENCH ASKED SR. DR. TO RESPOND, HE FAIRLY AGREED FOR SETTING AS IDE OF THIS APPEAL OF THE ASSESSEE TO THE FILE OF 2 ITA 1904/K/2009 DIPTEN BANERJEE A.Y.06-07 AO. BUT HE URGED THE BENCH TO SET ASIDE THE ASSESSM ENT DE NOVO, SO THAT THE AO CAN COMPLETE THE ASSESSMENT AFRESH AND CAN FRAME ACCORDING TO LA W. 3. IN VIEW OF THE ABOVE ARGUMENTS, SINCE REVENUE AS WELL AS ASSESSEE BOTH ARE INTERESTED IN SETTING ASIDE OF ASSESSMENT TO THE FILE OF AO FOR F RAMING DE NOVO ASSESSMENT, WE SET ASIDE THE ASSESSMENT ACCORDINGLY. APPEAL OF ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . ! ' '' ' # # # # , ! (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( / / / /) )) ) DATED : 28 TH DECEMBER, 2011 '01 %23 4' JD.(SR.P.S.) . 5 ,6 76'8- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT SHRI DIPTEN BANERJEE, 25, BACHARAM CHAT TERJEE ROAD, KOLKATA-700 034. 2 ,-*+ / RESPONDENT, ITO, WARD-28(3), KOLKATA. 3 . .% ( )/ THE CIT(A), KOLKATA 4. .% / CIT, KOLKATA 5 . '> ,% / DR, KOLKATA BENCHES, KOLKATA -6 ,/ TRUE COPY, .%?/ BY ORDER, #3 /ASSTT. REGISTRAR .