Smt. Sushila Debi Jain, Kolkata V. ITO, Ward 43(1), Kolkata, Kolkata

ITA 2440/KOL/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4058 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 27-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KAPIL MONDAL J
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.275/KOL/2018 ASSESSMENT YEAR:2009-10 INCOME TAX OFFICER, WARD-40(3), 3 GOVT. PLACE (WEST), KOLKATA- 700001 / V/S . DILIP KUMAR DUTTA VILL. KHAIRAMARI, BONGAON, 24-PARGANAS (N)-743235 [ PAN NO.ADSPD 2309 L ] /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI KAPIL MONDAL, JCIT-DR /BY RESPONDENT NONE /DATE OF HEARING 18-09-2018 /DATE OF PRONOUNCEMENT 10-10-2018 /O R D E R THIS REVENUES APPEAL FOR ASSESSMENT YEAR 2009-10, ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-12, KOLKATAS ORDER DATED 30.11.2017 PASSED IN CASE NO.79/CIT(A)-12/KOL./WD.40(3)/2015-16 INVO LVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE REVENUES SOLE GRIEVANCE RAISED IN THE INS TANT APPEAL SEEKS TO REVIVE THE ASSESSING OFFICERS ACTION TREATING THE ASSESSEES CASH DEPOSIT IN ISSUE OF 65,45,808/- AS UNEXPLAINED IN THE COURSE OF ASSESSMENT TO BE HI S TURNOVER LIABLE FOR NET PROFIT ESTIMATION @ 8% ONLY IN THE COURSE OF LOWER APPELLA TE PROCEEDINGS. 3. I HAVE GIVEN MY THOUGHTFUL CONSIDERATION TO THE REVENUES VEHEMENT CONTENTION THAT ASSESSEE HAD NOWHERE PROVED TO BE E NGAGED IN MILK BUSINESS. IT ITA NO.275/KOL/2018 A.Y. 2009-10 ITO WD-40(3),KOL. VS. DILIP KR. DUTTA PAGE 2 EMPHASIZE THEREFORE THAT CIT(A) HAS ERRED IN LAW AS WELL AS ON FACTS IN NOT ADDING THE ENTIRE CASH DEPOSITS IN ISSUE. I FIND NO SUBSTANCE IN INSTANT SOLE ARGUMENT. THE CIT(A)S DETAILED DISCUSSION IN PAGE 3 ONWARDS IN L OWER APPELLATE ORDER MAKES IT CLEAR THAT THE INSTANT TAXPAYER HAD FILED SUFFICIENT DETA ILS TO HAVE BEEN CARRYING OUT MILK SALE / TRANSPORTATION BUSINESS. THE REVENUES SOLE SUBST ANTIVE ARGUMENT IN SEEKING TO REVIVING THE ENTIRE CASH DEPOSITS ADDITION CARRIES NO MERIT THEREFORE. 4. THIS REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 10/10/2018 SD/- (S.S. GODARA) JUDICIAL MEMBER KOLKATA, *DKP/SR.PS - 10/10/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ITO WARD-40(3), 3 GOVT. PLACE (WEST), KO LKATA-001 2. /RESPONDENT-DILIP KR. DUTTA, VILL. KHIRAMARI, BONGA ON, 24 PGS.(N)-743235 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ',