Sunny Sales, Kolkata V. ITO, Ward - 36(2), Kolkata, Kolkata

ITA 209/KOL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59628 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 2 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: 09-02-2012
• Court: TRIBUNAL
• Department Lawyers: D K KOTHARI
• Assessee Lawyers: D J MEHTA
• 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. 209/KOL/2012 ! ! ! ! '# '# '# '# / ASSESSMENT YEAR: 2007-08 SUNNY SALES VS. INCOME-TAX OFFICER, WD-36(2), KOLKATA (PAN:AAMFS1208) ( $% /APPELLANT ) ( &'$% / RESPONDENT ) DATE OF HEARING: 12.03.2012 DATE OF PRONOUNCEMENT: 12.03.2012 FOR THE REVENUE: SHRI D. K. KOTHARI 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)-XX, KOLKATA IN APPEAL NO.157/CIT(A)-XX/WD.36(2)/09-10/KOL DATED 24.10.201 1. ASSESSMENT WAS FRAMED BY I.T.O., WARD-36(2), KOLKATA U/S 143(3) OF THE INCOM E TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.Y. 2007-08 VIDE HIS ORDER DATED 09.11.2009. 2. WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROU GH FACTS AND CIRCUMSTANCES OF THE CASE. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGAINS T THE ORDER OF CIT(A) CONFIRMING DISALLOWANCE OF RS.1,00,000/- BEING PAID BY ASSESSE E AS RENT TO M/S. CHINTAN ENCLAVE P. LTD. FOR ACCOMMODATION PROVIDED IN THE BUSINESS PREMISES AT NO.1, GIBSON LANE, KOLKATA-700069. WE FIND THAT THE ORDER OF CIT(A) IS NOT SPEAKING AN D HE HAS NOT CONSIDERED THE ISSUE WHETHER ASSESSEE HAS UTILIZED THE SPACE AT 1, GIBSON LANE, KOLKATA-700069. EVEN THE AO HAS MADE AD HOC DISALLOWANCE WITHOUT VERIFYING THE FACTUAL POSI TION. IN VIEW OF THESE FACTS, WE THINK LET THIS ISSUE BE RE-CONSIDERED BY AO AFRESH AFTER VERI FYING THE FACTS AND DECIDE THE ISSUE. 3. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- [ . . , ] [ , ] [ C. D. RAO ] [ MAHAVIR SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( ) DATE: 12.03.2012. 2 R.G.(.P.S.) ( ) &* +*', - COPY OF THE ORDER FORWARDED TO: 1. SUNNY SALES, 29/1C, BENTICK STREET, KOLKATA-700001 . 2 THE I.T.O.-WARD-36(2), KOLKATA. 3. THE CIT, 4. THE CIT(A)-XX, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA ' * & / TRUE COPY, ( - / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES