Chandra Kant Vallobhadas Panchamia, Kolkata V. ITO, Ward - 34(3), Kolkata, Kolkata

ITA 1912/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9237 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 14-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 11-10-2010
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: MANJU LATA SHUKLA
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , , , , , /AND , . . . . ' '' ' . . . . , , , , '# '# '# '# ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SRI B. K. HALDER, AM] $ $ $ $ / I.T.A NO. 1912/KOL/2010 %& '( %& '( %& '( %& '(/ // / ASSESSMENT YEAR : 2005-06 CHANDRAKANT VALLABHDAS PANCHAMIA VS INCOME TAX OFF ICER, WD-34(3),KOLKATA. PROP. M/S. SANJAY TRADING CO. (PAN-AETPP 6210 N) (*+ /APPELLANT ) (,-*+/ RESPONDENT ) FOR THE APPELLANT: SMT. MANJU LATA SHUKLA FOR THE RESPONDENT: SHRI P. P. SARKAR '. / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO.375/CIT(A)-XX/WD 34(3)/07-08/KOL VIDE ORDER DATE D 13.07.2010. THE ASSESSMENT WAS FRAMED BY ITO, WARD-34(3), KOLKATA U/S 144 OF THE I NCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2005-06 VIDE H IS ORDER DATED 31.12.2007. 2. VARIOUS ISSUES RAISED BY THE ASSESSEE IN HIS AP PEAL BY WAY OF GROUND NOS. 1 TO 7 READ AS UNDER: 1. FOR THAT THE ORDER IS ARBITRARY, IMAGINARY AND W ITHOUT ANY BASIS OF FACT AND LAW. 2. FOR THAT THE LD. A.O. COMPLETED THE ASSESSMENT U/S. 144 OF THE I. T. ACT, 1961. 3. FOR THAT THE ASSESSEE MAINTAINED BOOKS OF ACCO UNT ALONG WITH THE DAY TO DAY STOCK REGISTER, BUT LD. A.O. WRONGLY ADDED RS.6195 54 BY COMPRISING THE G.P. RATE WITH THE PREVIOUS YEARS RATE. THE ADDITION IS LIABLE TO BE DELETED BY YOUR HONOUR. 4. FOR THAT THE ADDITION ON ACCOUNT OF INTEREST RS .45,000/- HAS NO BASIS. 5. FOR THAT THE TELEPHONE EXPENSES WAS DISALLOWED RS.41981/- FOR PERSONAL USE WHICH IS TO BE CONSIDERED BY YOUR HONOUR. 6. FOR THAT THE ASSESSEE RESERVE THE RIGHT TO ADD/ ADDITIONAL GROUND OR GROUNDS AT THE TIME OF HEARING. ITA NO.1912/K/2010 SRI CHANDRAKANT VALLABHDAS PANCH AMIA AY 2005-06 7. PRAYER IS MADE TO GIVE AN OPPORTUNITY OF HEARIN G TO THE ASSESSEE FOR NATURAL JUSTICE. 3. AT THE OUTSET, IT IS NOTICED THAT CIT(A) HAS DIS MISSED THIS APPEAL IN LIMINE WITHOUT GOING INTO MERITS OF THE CASE. AFTER HEARING RIVAL CONTE NTIONS, WE ARE OF THE CONSIDERED OPINION THAT CIT(A) CANNOT DECIDE THE APPEAL DISMISSING THE SAME IN LIMINE BUT HE HAS TO PASS A SPEAKING ORDER ON MERITS, ON ISSUES BEFORE HIM. EVEN THE AS SESSEE BEFORE THE ASSESSING OFFICER HAS NOT PRODUCED THE BOOKS OF ACCOUNT BUT NOW SHE STATED TH AT SHE HAS BOOKS OF ACCOUNT AVAILABLE AND MADE STATEMENT AT BAR THAT SHE WILL PRODUCE THE BOO KS OF ACCOUNT BEFORE THE AO, IN CASE THE APPEAL IS SET ASIDE TO THE FILE OF THE ASSESSING OF FICER. IN VIEW OF THESE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THIS APPEAL, IN ENTIRETY TO THE FILE OF THE ASSESSING OFFICER, TO REFRAME ASSESSMENT DE NOVO IN THIS CASE. APPEAL OF THE ASS ESSEE IS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER AND ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 14 TH DAY OF MARCH, 2011. SD/- SD/- . . . . ' '' ' . . . . , '# , (B. K. HALDER) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( /# /# /# /#) )) ) DATED 14 TH DAY OF MARCH, 2011 01 %23 4 JD.(SR.P.S.) '. 5 , 6''7- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT CHANDRAKANT VALLABHDAS PANCHAMIA, PROP. M/S. SANJAY TRADING CO., . 49/1/A, HARISH MUKHERJEE ROAD , KOLKATA-700 013. 2 ,-*+ / RESPONDENT, ITO, WARD-34(3), KOLKATA. 3 . .% / THE CIT(A), KOLKATA 4. .% ( )/ CIT, KOLKATA. 5 . => ,% / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, '.%?/ BY ORDER, 3 /ASSTT. REGISTRAR .