Jitendra Singh Dhillon, Paschim Medinipur V. ITO, Ward - 39(1), , Midnapore

ITA 2176/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5550 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURY ACIT
• Assessee Lawyers: GOUTAM GHOSH
• Keywords: Assessment record
• Section: 131

Judgement Text

1 ITA NO.2176/KOL/2018 SHRI JITENDRA SINGH DHILLON AY- 2005-06 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, SMC AT KOLKATA () . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 2176/KOL/2018 ASSESSMENT YEAR: 2005-06 SHRI JITENDRA SINGH DHILLON [PAN: ADJPD 3460 D] VS. ITO, WARD 39(1), MIDNAPORE APPELLANT RESPONDENT DATE OF HEARING 18.03.2019 DATE OF PRONOUNCEMENT 03.06.2019 FOR THE APPELLANT SHRI GOUTAM GHOSH, ADVOCATE FOR THE RESPONDENT SHRI RABIN CHOUDHURY, ACIT, SR . DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) 11, KOLKATA DATED 10.07.2018 FOR ASSESSMENT YEAR 2005-0 6. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST TH E ACTION OF THE LD. CIT(A) IN CONFIRMING THE ADDITION MADE BY THE AO OF RS. 2 LAC S WITHOUT CONSIDERING THE REMAND REPORT OF THE AO WHICH WAS SENT TO HIM ON 14.10.201 4. 3. THE BRIEF FACTS OF THE CASE IS THAT THIS ISSUE T RAVELLED TO TRIBUNAL [IN THE FIRST ROUND] WHEREIN THE ITAT HAS REMANDED THIS ISSUE BACK TO TH E AO TO VERIFY THE ISSUE OF INVESTMENT OF RS. 2 LACS WHICH ASSESSEE CLAIMED TO HAVE BEEN T AKEN FROM LENDERS AS UNSECURED LOANS VIDE ORDER DATED 08.05.2012 IN ITA NO. NO. 291/KOL/ 2010 FOR AY 2005-06. DURING SECOND ROUND, THE AO CONFIRMED THE ADDITION OF RS. 2 LACS AND THEREAFTER DURING FIRST APPELLATE PROCEEDINGS, THE LD. CIT(A) CALLED FOR THE REMAND R EPORT WHICH WAS GIVEN BY THE AO WHICH IS AS UNDER: TO THE CIT(A)-XXXVI, KOLKATA, OFFICE OF THE COMMISSIONER OF INCOME-TAX (APPEALS)- XXXVI, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA 700 016. SIR, SUB: CALLING FOR REMAND REPORT IN THE CASE OF SIR JITENDRA SINGH DHILLON, PAN ADJPD3460D FOR THE A.Y. 2005-06 FOR HEARING I N APPEL OF THE CASE MATTER REG. 2 ITA NO.2176/KOL/2018 SHRI JITENDRA SINGH DHILLON AY- 2005-06 REF: YOUR LETTER NO. CIT(A)-XXXVI, KOL/R.R.A.RECORD /2014-15/433 DATED 28.08.2014 DULY ACKNOWLEDGED BY THIS OFFICE ON 22 ND SEPT. 2014 KINDLY REFER TO THE ABOVE. AS PER YOUR KIND DIRECTIONS SUMMONS U/S 131 OF THE I.T. ACT, 1961 ISSUED TO THE FOLLOWING PERSONS AND THE STATEMENTS RECORDED ARE SUBMITTED HEREWITH ALONG WITH ENCLOSURES AS FURNISHED BY THE PERSONS CONCERNED FOR YOUR KIND PERUSAL AND FURTHER DIRECTI ONS IF ANY. SL NO NAME OF THE PERSON TO WHOM SUMMON ISSUED DATE OF HEARING FIXED COMPLIANCE MADE REMARKS 1. MR. BIJOY DAS 07.10.2014 APPEARED AND STATEMENT RECORDED 2. MR. MOHAN D. RAJU 07.10.2014 APPEARED AND STATEMENT RECORDED 3. MUKTAIR SINGH 07.10.2014 APPEARED AND STATEMENT RECORDED 4. MR. JAGAT SINGH DHILLON 07.10.2014 DIED ON 12.09 .2006 WRITTEN COMPLIANCE MADE BY MR. GYAN SINGH, S/O LATE JAGAT SINGH DHILLON 5. MR. ATANU SINHA (SINGHA) 07.10.2014 APPEARED AND STATEMENT RECORDED 6. MR. P. RAJU 07.10.2014 APPEARED AND STATEMENT RECORDED 7. MR. CHANDRA KANT CHOUBEY 07.10.2014 APPEARED AND STATEMENT RECORDED 8. MR. MAKHAN SINGH DHILLON 08.10.2014 ABSENT FILED WRITTEN SUBMISSION BY GYAN SINGH BROTHER OF MR. MAKHAN SINGH 9. SMT. KIRAMPREET KAUR 08.10.2014 APPEARED AND STATEMENT RECORDED 10. SMT. BRINDER KAUR DHILLON 08.10.2014 NOT APPEAR ED DUE TO SICKNESS WRITTEN SUBMISSION MADE ENCLOSING MEDICAL CERTIFICATE ETC. SIR, THE STATEMENT RECORDED AND THE COPIES OF IDENT IFICATION AS WELL AS COPY OF AFFIDAVITS / ACKNOWLEDGEMENT OF I.T. RETURN FURNISHED BY THE PER SON CONCERNED ARE ENCLOSED FOR YOUR KIND PERUSAL. AS REGARD, LATE JAGAT SINGH DHILLON ONE MR. GYAN SI NGH, S/O. LATE JAGAT SINGH DHILLON FILED A WRITTEN SUBMISSION ALONG WITH COPY OF DEATH CERTIFICATE. SI MILARLY, AS REGARD SMT. BRINDER KAUR DHILLON, A WRITTEN SUBMISSION ENCLOSING MEDICAL CERTIFICATE FI LED JUSTIFYING HER ABSENCE DUE TO AGE-OLD SICKNESS AND AS REGARD MR. MAKHAN SINGH DHILLOBN, GYAN SINGH BROTHER OF MR. MAKHAN SINGH DHILLON FILED A WRITTEN SUBMISSION STATING THAT HE LEFT FOR PUBJAB, NATIVE PLACE. HE HOWEVER ENCLOSED ELECTION IDENTIT Y CARD, COPY OF ACKNOWLEDGEMENT OF I.T. RETURN FOR TH E A.Y. 2005-06 AND COMPUTATION COPY AS WELL AS LOAN CONFIRMATION CERTIFICATE WHICH WERE ENCLOSE D FOR YOUR READY REFERENCE. SUBMITTED ALONG WITH ASSESSMENT RECORDS FOR THE A.Y . 2005-06 IN 1(ONE) PART FOR YOUR KIND PERUSAL AND FURTHER DIRECTIONS IF ANY. 3 ITA NO.2176/KOL/2018 SHRI JITENDRA SINGH DHILLON AY- 2005-06 4. DESPITE THE AO FURNISHING THE AFORESAID REMAND R EPORT VIDE HIS LETTER DATED 14.10.2014, THE LD. CIT(A) WITHOUT CONSIDERING THE CONTENTS OF THE REMAND REPORT HAS PASSED THE IMPUGNED ORDER CONFIRMING THE ADDITION. FROM A PERUSAL OF THE REMAND REPORT (SUPRA), WE NOTE THAT OUT OF THE 10 PERSONS FROM WH OM THE ASSESSEE HAS TAKEN UNSECURED LOANS OF RS. 2 LACS, EIGHT PERSONS/LENDERS HAVE APP EARED BEFORE THE AO, MEANWHILE ONE DIED AND ONE LENDER HAD LEFT FOR PUNJAB. SO WE NOTE THAT OUT OF 10 LENDERS EIGHT LENDERS / CREDITORS HAVE APPEARED BEFORE THE AO AND THEIR STA TEMENTS HAVE BEEN RECORDED ALONG WITH DOCUMENTS ESTABLISHING THEIR IDENTITY, INCOME TAX R ETURN, CONFIRMATION AFFIDAVITS ETC. AND THE AO HAS NOT DRAWN ANY ADVERSE FINDINGS AGAINST T HESE MONEY LENDERS/CREDITORS. IN THE LIGHT OF THE AFORESAID FACT, THE VERACITY OF THE CL AIM OF THE ASSESSEE IN RESPECT TO RS. 2 LACS WHICH THE ASSESSEE HAS CLAIMED TO HAVE BEEN TAKEN A S UNSECURED LOAN FROM TEN PERSONS STANDS VERIFIED AND THEREFORE, NO ADDITION WAS WARR ANTED ON THIS ISSUE AND SO WE ALLOW THE APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD JU NE, 2019 SD/- (ABY T. VARKEY) JUDICIAL MEMBER DATED : 3RD JUNE, 2019 BISWAJIT (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI JITENDRA SINGH DHILLON, NIMPURA, K HARAGPUR, 721 304, (W. MIDNAPORE) 2 RESPONDENT ITO, WARD 39(1), MIDNAPORE. 3 . THE CIT(A), 4. 5. CIT , DR, / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O ITAT, KOLKATA