Shambhu Shaw, Kolkata V. ITO, Ward - 37(2), Kolkata, Kolkata

ITA 198/KOL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59633 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 07-02-2012
• Court: TRIBUNAL
• Department Lawyers: AVIJIT DEY
• Assessee Lawyers: D J MEHTA
• Keywords: Agreed addition
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE , /AND . . , ) [BEFORE SRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] / I.T.A NO. 198/KOL/2012 ! ! ! ! '# '# '# '# / ASSESSMENT YEAR: 2007-08 SHAMBHU SHAW VS. INCOME-TAX OFFICER, WD-37(2), KOLKATA (PAN: AJCPS6256M) ( $% /APPELLANT ) ( &'$% / RESPONDENT ) DATE OF HEARING: 12.03.2012 DATE OF PRONOUNCEMENT: 12.03.2012 FOR THE REVENUE: SHRI AVIJIT DEY FOR THE RESPONDENT: SHRI D. J. MEHTA ( / ORDER PER MAHAVIR SINGH, JM ( , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF O RDER OF CIT(A)-XXIV, KOLKATA IN APPEAL NO.717/CIT(A)-XXIV/37(2)/09-10 DATED 25.11.2011. AS SESSMENT WAS FRAMED BY I.T.O., WARD- 37(2), KOLKATA U/S. 143(3) OF THE INCOME TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.Y. 2007-08 VIDE HIS ORDER DATED 14.12.2009. 2. WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROUG H FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT IN RESPECT OF ADDITION OF UNDISC LOSED PURCHASES OF RS.34,136/- AND DISALLOWANCE OF INTEREST PAID ON LOANS TO PERSONAL UTILIZATION AT RS.61,662/- AND UNDISCLOSED INVESTMENT OF RS.75,000/- THE CIT(A) HA S CONFIRMED THE ADDITION BY OBSERVING THAT ASSESSEE BEFORE AO HAS CONCEDED THIS ADDITION. THIS WAS AN AGREED ADDITION. WE FIND THAT ASSESSEE CONTENDED THAT HE H AS EVIDENCE TO PROVE THE SAME AND HE NEVER AGREED FOR ADDITIONS. HE CHALLENGED THE ORDER OF AO. WE FIND THAT CIT(A) HAS NOT TAKEN NOTE OF THE FACTUAL POSITION THAT REALLY THES E ADDITIONS WERE AGREED OR NOT. IN SUCH A SITUATION, WE ARE OF THE VIEW THAT LET THESE THRE E ISSUES BE EXAMINED AFRESH BY AO. HENCE, THESE THREE ISSUES ARE SET ASIDE TO HIS FILE FOR FRESH ADJUDICATION ITA 198/K/2012 SHAMBHU SHAW A.Y. 07-08 2 3. THE NEXT INTERCONNECTED ISSUES ARE AGAINST ORDER OF CIT(A) CONFIRMING THE ADDITION OF RS.2337/- ON ACCOUNT OF TRAVELING AND CONVEYANCE ALLOWANCES, RS.7,475/- ON ACCOUNT OF ADVERTISEMENT EXPENSES OUT OF RS.16,3 10/-, ADDITION OF RS.9,447/- OUT OF TOTAL ADDITION OF RS.12,595/- ON ACCOUNT OF STAFF W ELFARE EXPENSES, CONFIRMATION OF RS.11,547/- OUT OF TOTAL ADDITION OF RS.15,394/- ON ACCOUNT OF TELEPHONE EXPENSES AND CONFIRMATION OF ADDITION OF RS.16,500/- ON ACCOUNT OF DONATION. WE FIND THAT AO HAS PARTLY ALLOWED THE CLAIM OF ASSESSEE KEEPING IN VIE W OF THE ARGUMENTS AND CIRCUMSTANCES AND FACTS OF THE CASE. WE ARE OF THE VIEW THAT AO WILL COMPUTE THE DISALLOWANCES BY MAKING 50% FURTHER DEDUCTION AS MA DE BY CIT(A). THE AO SHALL RECOMPUTE ACCORDINGLY. 4. IN THE RESULT, APPEAL OF ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT. SD/- SD/- [ .. , ] [ , ] [ C.D.RAO ] [ MAHAVIR SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( ( ) )) ) DATE: 12TH MARCH, 2012 R.G.(.P.S.) ( . &/ 0/'1- COPY OF THE ORDER FORWARDED TO: 1 . SHRI SHAMBHU SHAW, S.S.TRADERS, 81, RAJA RAM MOHAN SARANI, KOLKATA- 700009. 2 THE I.T.O.-WARD-37(2), KOLKATA 3 . THE CIT, 4. THE CIT(A)-XXIV, KOLKATA. 5 . DR, KOLKATA BENCHES, KOLKATA ' / &/ TRUE COPY, ( 8 / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES