Amar Bandhu Saha, Kolkata V. A.C.I.T Cir - 2,kolkata, Burdwan

ITA 1992/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74999 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 21-06-2013
• Court: TRIBUNAL
• Assessee Lawyers: K M ROY
• Section: 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI ABRAHAM P.GEORGE, AM & HONBL E SRI GEORGE MATHAN, JM] ITA NO.1992/KOL/2013 ASSESSMENT YEAR : 2006-07 ( APPELLANT ) (RESPONDENT) AMAR BANDHU SAHA -VS- A.C.I.T., CIRCLE-2,. KOLKATA BURDWAN. (PAN:AHHPS 2287 H) FOR THE APPELLANT SHRI K.M.ROY, CA FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, JCIT.SR.DR DATE OF HEARING : 30.01.2014 DATE OF PRONOUNCEMENT : 07. 02.2014. ORDER PER SHRI GEORGE MATHAN, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. C.I.T(A)- DURGAPUR IN APPEAL NO.273/CIT(A)/ASL/ACIT/CIR-2/BWN .2011-12 DATED 08.03.2013 FOR ASSESSMENT YEAR 2006-07. 2. SHRI K.M.ROY, CA REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SANJAY MUKHERJEE, JCIT, SR.DR REPRESENTED ON BEHALF OF T HE REVENUE. 3. IT WAS SUBMITTED BY THE LD. AR THAT WHEN COMPLE TING THE ASSESSMENT AO HAD NOT GRANTED OPPORTUNITY TO THE ASSESSEE BY PROVIDIN G THE ASSESSEE COPIES OF THE STATEMENTS AND LEDGER ACCOUNTS WHICH HAD BEEN OBTAI NED BY THE AO FROM VARIOUS CREDITORS. IT WAS THE SUBMISSION THAT THE COORDINAT E BENCH OF THIS TRIBUNAL IN ASSESSEES OWN CASE FOR THE SAME ASSESSMENT YEAR IN ITA NO.1357/KOL/2009 DATED 18 TH JUNE, 2010 HAD SPECIFICALLY RESTORED THE ISSUES TO THE FILE OF THE AO FOR RE- ADJUDICATION BECAUSE THE COPIES OF THE ACCOUNTS HAD NOT BEEN GIVEN TO THE ASSESSEE. IN THE CIRCUMSTANCES IT WAS SUBMITTED THAT HE HAD NO O BJECTION IF THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF AO FOR RE-ADJUDICATION AFTER PROVIDING THE COPIES OF SUCH ITA NO.1992/KOL/2013 AMAR BANDHU SAHA A.YR.2006-07 2 DOCUMENTS AS HAS BEEN COLLECTED BY THE AO AND WHICH IS BEING ISSUED FOR THE PURPOSE OF ASSESSMENT TO THE ASSESSEE FOR ITS REBUTTAL. 4. IN REPLY THE LD. DR HAD NO OBJECTION. 5. WE HAVE CONSIDERED THE SUBMISSIONS. AS THE ASSES SMENT HAS BEEN MADE ON THE BASIS OF THE DOCUMENTS WHICH HAVE BEEN COLLECTED BE HIND THE BACK OF THE ASSESSEE THE ISSUES IN THIS APPEAL BE RESTORED TO THE FILE OF TH E AO FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY THROUGH GIVING TH E DOCUMENTS AND EVIDENCES WHICH HAVE BEEN COLLECTED BY THE AO WHICH HAS BEEN USED F OR THE PURPOSE OF ASSESSMENT. THE AO SHALL PROVIDE THE COPIES OF ALL SUCH DOCUMEN TS WHICH HAVE BEEN COLLECTED BY HIM UNDER THE PROVISION OF SECTION 133(6) OF THE AC T AS ALSO SUCH DOCUMENTS WHICH THE AO PROPOSES TO USE AGAINST THE ASSESSEE FOR ASSESSE ES REBUTTAL. IN THE CIRCUMSTANCES THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR ST ATISTICAL PURPOSES. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS PART LY ALLOWED FOR STATISTICAL PURPOSES. . ORDER PRONOUNCED IN THE COURT ON 07.02.2014. SD/- SD/- [ABRAHAM P.GEORGE] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 07.02.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. AMAR BANDHU SAHA, 130A, BAGMARI ROAD, KOLKATA-70005 4. 2 A.C.I.T., CIRCLE-2, BURDWAN 3 . CIT(A)-DURGAPUR 4. CIT - KOLKATA. 5. CIT(A)DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NO.1992/KOL/2013 AMAR BANDHU SAHA A.YR.2006-07 3