ITO, Ward-37(4),Kolkata, Kolkata V. Smt. Sushila Devi Jain, Kolkata

ITA 2371/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1543 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CIT DR REVENU
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI S. S. VISWANETHRA RAVI , JUDICIAL MEMBER ] I .T.A. NO. 2 371 /KOL/2 01 6 ASSESSMENT YEAR: 20 1 2 - 13 INCOME TAX OFFICER, WARD - 37 ( 4 ) , KOLKATA . . . ... APPELLANT 3, GOVERNMENT PLACE (WEST) KOLKATA 700 001 SMT. SUSHILA DEVI JAIN.. . .. ... RESPONDENT P - 2, DALIMTOLA LANE 1 ST FLOOR KOLKATA - 700 006 [PAN : ACIPJ 1806 B ] APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN, ADDL. CIT, DR , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 3 1 ST , 201 8 DATE OF PRONOUNCING THE ORDER : FEBRU ARY 14 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 13 , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 31 / 08 /201 6 , FOR THE ASSESSMENT YEAR 20 1 2 - 1 3, ON THE FOLLOWING GROUNDS: - 1. THE LD. CIT(A) ERRED IN PASSING ORDER ACCEPTING ADDITIONAL EVIDENCE WITHOUT CALLING ANY REMAND REPORT WHICH IS A CLEAR VIOLATION OF RULE - 46A OF THE INCOME TAX RULES, 1962. 2. THOUGHT THE LD. CIT(A) ACCEPTED THAT THE UNDISCLOSED SAL ES WERE MADE AND WITHOUT APPRECIATING WHETHER THE ENTIRE UNDISCLOSED SALES ARE DULY ACCOUNTED BY THE ASSESSEE IN THE YEAR UNDER QUESTION. 2. A PERUSAL OF THE ORDER OF THE LD. CIT( A) DEMONSTRATES THAT THE GROUNDS OF APPEAL FILED BY THE REVENUE ARE TOTALLY MIS - CONCEIVED. THE FINDING OF THE LD. CIT(A) IS AT PAGE 10 TO 12 OF HIS ORDER. A PERUSAL OF THE SAME DEMONSTRATES THAT THERE IS NO 2 I.T.A. NO. 2371/KOL/2016 ASSESSMENT YEAR: 2012 - 13 SMT. SUSHILA DEVI JAIN ADMISSION OF ADDITIONAL EVIDENCE BY THE LD. CIT(A ) UNDER RULE 46A OF THE INCOME TAX RULES, 1962. HENCE, GROUND NO. 1, IS DISMISSED AS MIS - CONCEIVED. 3. SIMILARLY, GROUND NO. 2, IS ALSO TAKEN BY THE REVENUE WITHOUT DUE APPLICATION OF MIND. 4. THUS THIS APPEAL IS DISMISSED WITH COST OF RS.10,000/ - 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 14 TH DAY OF FEBRUARY , 201 8 . SD/ - SD/ - [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14 . 0 2 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SMT. SUSHILA DEVI JAIN P - 2, DALIMTOLA LANE 1 ST FLOOR KOLKATA - 700 006 2. INCOME TAX OFFICER, WARD - 37(4), KOLKATA 3, GOVERNMENT PLACE (WEST) KOLKATA 700 001 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D .D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 2371/KOL/2016 ASSESSMENT YEAR: 2012 - 13 SMT. SUSHILA DEVI JAIN