Maa Transport Agency, Asansol V. ITO, Ward - 2(2), , Asansol

ITA 2091/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2196 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-03-2019
• Assessment Year: misc
• Appeal Filed On: 05-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: KANCHAN SADHU
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B - SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM ] I .T . A NO. 2091 /KOL/201 9 A.Y 201 3 - 14 M/S. MAA TRANSPORT AGENCY V/S. I.T.O., WARD 2(2), ASANSOL PAN: AAKFM9822A (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI KANCHAN SADHU, ADVOCATE, AR FOR THE RESPONDENT : SHRI ROBIN CHOUDHURY, ADDL.CIT, DR DATE OF HEARING : 2 1 - 06 - 2019 DATE OF PRONOUNCEMENT: 26 - 06 - 2019 ORDER SHRI S.S. GODARA, JM : 1. THIS A SSESSEES APPEAL FOR ASSESSMENT YEAR 20 13 - 14 ARISE S AGAINST THE CIT(A) , ASANSOL S ORDER DATED 31 - 07 - 2018 PASSED IN CASE NO . 267/CIT(A)/ASL/WD - 2(2)/ASL/15 - 16 , INVOLVING PROCEEDINGS U/S 143(3) OF THE I.T ACT , 1961 (IN SHORT ACT) . HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND RAISED IN THE INSTANT APPEAL SEEKS TO REVERSE BOTH THE LOWER AUTHORITIES ACTIONS ESTIMATING GROSS PROFIT @ 8% OF THE GROSS TRANSPORT CONTRACT RECEIPTS. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THIS TRIBUNAL CO - ORDINATE BENCHS ORDER IN ASSESSEES CASE ITSELF INVOLVING IN ITA NO. 1591/KOL/2014 DECIDED ON 9 - 3 - 2018 FOR THE ASSESSMENT YEAR 2008 - 09 HAS ESTIMATED THE GROSS PROFIT @ 6% OF THE TOTAL GROSS RECEIPTS. I THEREFORE ADOPT JUDICIAL CONSISTENCY IN ABSENCE OF ANY 2 ITA NO 2091/KOL/2018 MAA TRANSPORT AGENCY 2 ITA NO 2091/KOL/2018 MAA TRANSPORT AGENCY DISTINCTION OF FACTS POINTED OUT AT EITHER PARTYS BEHEST AND ACCORDINGLY DIRECT THE ASSESSING OFFICER TO FINALISE NECESSARY COMPUTATION AS PER THIS TRIBUNALS SAID DECISION. 3. TH IS A SSESSEES APPEAL IS PARTLY ALLOWED IN ABOVE TERMS . ORDER PRONOUNCED IN THE COURT ON 26 - 06 - 2019 SD/ - [ S.S.GODARA ] JUDICIAL MEMBER DATED : 26 - 0 6 - 2019 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: COPY OF THE ORDER FORWARDED TO: 1. APP LICANT / ASSESSEE: M/S.MAA TRANSPORT AGENCY C/O KANCHAN SADHU, ADVOCATE, VIVEKANANDA PARK, P.O RAMKRISHNAMISSION, DIST: PASCHIM BARDHAMAN,PIN 713305. 2 RESPONDENT/ REVENUE: I.T.O. WARD 2(2), PERMER BUILDING, 54 GT RD (W), NR. BNR ASANSOL, P.O ASANSOL, DIST PASCHIM BARDHAMAN - PIN 713304. 3. CIT, 4. CIT(A), KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA