Shri Manik Lal Kar, Howrah V. ITO, Ward - 13(3), Kolkata, Kolkata

ITA 2232/KOL/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3122 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 16-08-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 20-12-2010
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL LD JCI
• Assessee Lawyers: SANJAY BHATTACHARYA FCA LD
• Keywords: Unexplained cash credit; Additional evidence

Judgement Text

ITA NOS. 2232, 2233/KOL/2010-B-MVS 1 , B IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH: KO LKATA BEFORE SRI N.S. SAINI, AM & SRI MAHAVIR SINGH, JM () . . , ! ! ! ! ' #!' , !$ / I.T.A NOS. 2232 & 2233/KOL/2010 #% &'/ ASSESSMENT YEARS : 1999-2000 & 2000-01 SRI MANIK LAL KAR VS. I.T.O WARD 13(3), KOLKATAI PAN: AFOPK 7326N ()* /APPELLANT ) (+,)*/ RESPONDENT ) )* / FOR THE APPELLANT: - / SHRI SANJAY BHATTACHARYA, FCA, LD. AR: +,)* / FOR THE RESPONDENT/DEPARTMENT: - / SHRI D.K. SONOWAL, LD. JCIT, SR.DR . / 0 1 /DATE OF HEARING: 14-06-2013 2& 0 1 /DATE OF PRONOUNCEMENT: 18 -06-2013 3 /ORDER ' #!' , SHRI MAHAVIR SINGH, JUDICIAL MEMBER: THESE TWO APPEALS BY THE ASSESSEE ARE ARISING OUT OF ORDERS OF CIT(A), XIII, KOLKATA IN APPEAL NOS. 169-170/CIT(A)-XIII/CIR.15/ 06-07 DATED 16-08-2010 FOR ASSESSMENT YEARS 1999-2000 & 2000-01 RESPECTIVELY. THE ASSESSMENTS IN THESE TWO CASES WERE FRAMED BY ACIT, CIRCLE-15, KOLKATA U /S. 147/144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE H IS ORDERS DATED 22-12-2006. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT THE ONLY ISSUE IN THESE TWO APPEALS OF ASSESSEE IS AGAINST THE ORDERS OF THE LD.CIT(A) REGARDING THE CASH CREDIT OF RS. 2,50,000/- AND RS. 50,000/- IN ASSESS MENT YEAR 1999-2000 AND RS. 1,82,000/- AND RS. 2,79,500/- IN ASSESSMENT YEAR 2000-01. HE HAS ALSO STATED THAT THE ASSESSEE BEFORE THE CIT(A) FILED AN ADDITIONAL EVIDENCE IN THE SHAPE OF AN AFFIDAVIT ITA NOS. 2232, 2233/KOL/2010-B-MVS 2 FILED BY SMT. PUTUL RANI KAR W/O LATE BHUBAN MOHAN KAR, WHICH IS ENCLOSED IN ASSESSEES PAPER BOOK AT PAGES 14-15. THE LD. COUN SEL FOR THE ASSESSEE HAS STATED THAT THIS AFFIDAVIT WAS CONSIDERED BY THE CIT(A), B UT REJECTED THE SAME. NO OPPORTUNITY FOR EXAMINATION/CROSS EXAMINATION OF SMT. PUTUL RAN I KAR WAS ALLOWED TO PROVE THE UNEXPLAINED CASH CREDIT. IN SUCH CIRCUMSTANCES, TH E LD. COUNSEL FOR THE ASSESSEE HAS REQUESTED THE BENCH FOR SETTING ASIDE THESE TWO APP EALS TO THE FILE OF THE AO FOR CONSIDERATION OF THE AFFIDAVIT FILED BY SMT. PUTUL RANI KAR. WHEN THESE WERE PUT TO LD. SR. DR, HE HAS FAIRLY CONCEDED THAT THE ISSUE CAN B E REMITTED BACK TO THE FILE OF THE AO FOR EXAMINATION/CROSS EXAMINATION OF SMT. PUTUL R ANI KAR. AS BOTH THE PARTIES ARE AGREED FOR RE-CONSIDERATION OF THIS ISSUE BEFORE TH E AO, WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND REMIT THE SAME TO THE FILE OF THE AO. ACCORDINGLY, AO WILL DECIDE THIS ISSUE AFRESH AFTER ALLOWING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE AND ALSO WILL CONSIDER THE EVIDENCES FILED BY ASSES SEE IN SUPPORT OF HIS CLAIM. 3. IN THE RESULT, BOTH THE ASSESSEES APPEALS ARE A LLOWED FOR STATISTICAL PURPOSE. ' 3 . 4 . 5 ' 1 18 -06-2013 ORDER PRONOUNCED IN THE OPEN COURT ON 18-06-2013 SD/- SD/- [ . . , ] [ ' #!' , ] [N.S. SAINI, ACCOUNTANT MEMBER] M AHAVIR SINGH, JUDICIAL MEMBER] (1) DATED 18 -06-2013 *PP 67 #89 #: /SR.P.S. ITA NOS. 2232, 2233/KOL/2010-B-MVS 3 3 0 +##; <;&=- COPY OF THE ORDER FORWARDED TO: 1 . )* /APPELLANT- SRI MANIK LAL KAR BLOCK J 1/9, 197 AN DUL ROAD, HOWRAH 711 109. 2 +,)* / RESPONDENT : ITO, WARD 13(1), 169 AJC BOSE RD, K OL-14. 3 . #3 / THE CIT, 4 . #3 ( )/ THE CIT(A), KOLKATA 5 . D#5 +# / DR, KOLKATA BENCHES, KOLKATA ,; +#/ TRUE COPY, 3./ BY ORDER, ' !9 /ASSTT. REGISTRAR