M/s Shakambari Engg. Works, Howrah V. D.C.I.T.,Circle-48, Kolkata

ITA 2524/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6220 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA SR DR
• Assessee Lawyers: SOUMI TRA GHOSH
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2523-2524/KOL/2019 ASSESSMENT YEARS:2011-12 & 2012-13 M/S SHAKAMBARI ENGG. WORKS, P-283, BENARAS ROAD, HOWRAH-711108 [ PAN NO.AAUFS 5767 L ] / V/S . DCIT, CIRCLE-48 3,GOVT. PLACE (W), 1 ST FLOOR, KOLKATA-700001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SOUMITRA GHOSH, ADVOCATE /BY RESPONDENT SHRI JAYANTA KHANRA, SR-DR /DATE OF HEARING 04-02-2020 /DATE OF PRONOUNCEMENT 12-02-2020 /O R D E R THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEAR(S ) 2011-12 & 2012-13 ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-14 , KOLKATAS SEPARATE ORDERS DATED 28.05.2019 PASSED IN CASE NOS.CIT(A),KOLKATA- 14/10571,10573/2018-19, INVOLVING PROCEEDINGS U/S. 147 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT BOTH THESE APPE AL(S) SUFFER FROM NINETY SEVEN DAYS DELAY IN FILING STATED TO BE ATTRIBUTABLE TO COMMUNICATION GAP WITH THE ARGUING COUNSEL AND IN COMPILATION OF NECESSARY RECORDS. LE ARNED DEPARTMENTAL REPRESENTATIVE IS EQUALLY FAIR IN NOT DISPUTING ALL THESE AVERMENT S. I THEREFORE CONDONE THE NINETY SEVEN DAYS DELAY IN BOTH OF THE CASES. THE SAME AR E TAKEN UP FOR ADJUDICATION ON MERITS. ITA NO.2523-2524/KOL/2019 A.YS. 20 11-12 & 2012-13 M/S SHAKAMBARI ENGG. WORKS VS. DCIT . CIR. 48,KOL. PAGE 2 3. COMING TO MERITS, THE ASSESSEES IDENTICAL SOLE GRIEVANCE IS THAT BOTH THE LOWER AUTHORITIES DISALLOWING THE ASSESSEES PURCHASES O F 1,82,104/- AND 5,70,648/- IN THE LOWER APPELLATE PROCEEDINGS. LEARNED DEPARTMENTAL R EPRESENTATIVE FAILS TO DISPUTE THAT THE CORRESPONDING SALES STAND ADMITTED AND ASSESSED IN THE COURSE OF ASSESSMENT(S) AS CORRECT. THE FACT ALSO REMAINS THAT THE ASSESSEE HA S NOT BEEN ABLE TO PROVE GENUINENESS OF THE IMPUGNED PURCHASES IN THE LOWER APPELLATE PR OCEEDINGS. I THEREFORE DEEM IT APPROPRIATE IN THESE FACTS AND CIRCUMSTANCES THAT A LUMP SUM DISALLOWANCE(S) OF 50,000/- AND 1,50,000/- OUT OF 1,82,104/- & 5,70,648/- ASSESSMENT YEAR-WISE, RESPECTIVELY WOULD MEET THE ENDS OF JUSTICE WITH A RIDER THAT THE SAME SHALL NOT BE TREATED AS A PRECEDENT IN ANY OTHER ASSESSMENT YEAR . THE ASSESSEE GETS PART RELIEF TO THE EXTENT INDICATE HEREINABOVE. NECESSARY COMPUTATION TO FOLLOW AS PER LAW. 4. THESE TWO ASSESSEES APPEALS ARE PARTLY ALLOWED IN ABOVE TERMS. A COPY OF THE INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CA SE FILE . ORDER PRONOUNCED IN OPEN COURT ON 12/02/2020 SD/- (S. S. GODARA) JUDIC IAL MEMBER KOLKATA, *DKP/SR.PS - 12/02/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S SHAKAMBARI ENGG. WORKS P-283, BENARA S ROAD, HOWRAH-711108 2. /RESPONDENT-DCIT, CIR-48, 3 GOVT. PLACE (W), 1 ST FLOOR, KOLKATA-700001 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',