Ranjan Ghosh, Kolkata V. I.T.O.,Ward-25(2), Kolkata

ITA 1979/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0227 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 21-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: ANIKESH BANERJEE
• Keywords: Additional evidence; Assessment record
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM ./I.T.A NO.1979/KOL/2019 ( [ [ / ASSESSMENT YEAR: 2013-14) RANJAN GHOSH SHANTINIKETAN, FLAT NO. 301-302, 3 RD FLOOR, NO. 2, GARIA STATION ROAD, KOLKATA 700 084. VS. ITO, WARD 25(2), KOLKATA ./ ./PAN/GIR NO.: AEJPG 0924 L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI ANIKESH BANERJEE, ADVOCATE RESPONDENT BY : SHRI JAYANTA KHANRA, JCIT, SR. DR / DATE OF HEARING : 24/12/2019 /DATE OF PRONOUNCEMENT : 31/12/2019 / O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (A)-7, KOLKATA DATED 04.07.2019 PASSED IN CASE NO. 75/CIT(A)-7/WARD-25(2)/KOL/16-17, KOLKATA-14/10314/2018-19 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. IT EMERGES DURING THE COURSE OF HEARING THAT ASSESSEES FIRST SUBSTANTIVE GRIEVANCE CHALLENGES CORRECTNESS OF CIT(A)S ACTION AFFIRMING THE ASSESSMENT FINDINGS ADDING AN AMOUNT OF RS. 14,89,275/- IN THE NATURE OF REFERRAL FEE DISALLOWANCE. I NOTICE THAT THE ASSESSEE HAD FILED APPLICATION FOR ADDITIONAL EVIDENCE UNDER RULE 46A OF THE INCOME TAX RULES 1962 SEEKING TO PLACE ON RECORD ADDITIONAL SUBMISSIONS REGARDING BANK STATEMENT, LIST OF REFERRAL FEE PAID THROUGH BANK ETC. NOT FORMING PART OF ASSESSMENT RECORDS. LEARNED DEPARTMENT REPRESENTATIVES REPORT FAILS TO DISPUTE THAT THE CIT(A)S ORDER UNDER CHALLENGE HAS NOWHERE DEALT WITH THE SAME. I THEREFORE DEEM IT APPROPRIATE IN THIS PECULIAR FACTUAL BACKDROP THAT LARGER INTEREST OF JUSTICE WILL BE MET IN CASE THE SOLE ISSUE IS I.T.A NO.1979/KOL/2019 RANJAN GHOSH PAGE | 2 RESTORED BACK TO THE ASSESSING OFFICER FOR NECESSARY FACTUAL VERIFICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER ALONG WITH A COPY OF THIS REMAND ORDER ON OR BEFORE 30.04.2020 FOR FURTHER CONSEQUENTIAL PROCEEDINGS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31.12.2019. SD/- (S. S. GODARA) JUDICIAL MEMBER /KOLKATA; / DATE: 31/12/2019 (BISWAJIT, SR.PS) / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT - RANJAN GHOSH. 2. THE RESPONDENT- ITO, WARD 25(2), KOLKATA 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.