Ganesh Chandra Sadhu , Nadia V. ACIT, Circle - 41, , Nadia

ITA 2238/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6745 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2238/KOL/2018 ASSESSMENT YEAR:2015-16 GANESH CHANDRA SADHU 24/4, RATHDANGA ROAD, RANAGHAT, NADIA-741201 [ PAN NO.AJRPS 1396 K ] / V/S . ACIT, CIRCLE-41, NADIA HOUSE OF GOUTAM DAS, ANANTAHARI MITRA ROAD, NADIEPARA, NADIA, KRISHNAGAR-741101 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI K.M ROY, FCA /BY RESPONDENT SHRI C.J. SINGH, JCIT-SR-DR /DATE OF HEARING 26-02-2019 /DATE OF PRONOUNCEMENT 28-02-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-12, KOLKATAS ORDER DATED 01.08.2018 PASSED IN CASE NO.10191/CIT(A)-12/KOL/2017-18, INVOLVING P ROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND SEEKS TO CHALLENGE BOTH THE LOWER AUTHORITIES ACTION ADDING ENTIRE CASH DEPOSITS OF 10 LAC TO BE UNDISCLOSED INCOME. MR.ROYS ONLY ARGUMENT DURING THE COURSE OF HEARING IS THAT AN AMOUNT OF 5,79,307/- OUT OF 10 LAC IN ISSUE ALREADY STOOD DISCLOSED AS BUSINES S TURNOVER. MR. SINGHS CASE BEFORE ME ON THE OTHER HAND IS THAT THIS LATTER PLE A OF TURNOVER DISCLOSURE REQUIRES FACTUAL VERIFICATION. I THEREFORE RESTORE THE ASSES SEES INSTANT LATTER ARGUMENT CLAIMING ITA NO.2238/KOL/2018 A.Y 2015-16 GANESH CH. SADHU VS. ACIT, CIR-41, NADIA PAGE 2 5,79,307/- AS BUSINESS TURNOVER TO THE ASSESSING OF FICER FOR FACTUAL VERIFICATION AND AFFIRM THE BALANCE ADDITION OF 4,20,693/- OUT OF 10 LAC AS UNDISCLOSED INCOME. 3. THIS ASSESSEES APPEAL IS PARTLY ACCEPTED FOR ST ATISTICAL PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 28/02/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 28/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-GANESH CHANDRA SADHU, 24/4, RATHDANGA RO AD, RANAGHAT, NADIA-74120 1 2. /RESPONDENT-ACIT, CIRCLE-41, HOUSE OF GOUTAM DAS, A NANTAHARI MITRA ROAD, NADIEPARA , KRISHNAGAR,NADIA-741101 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',