M/s. Leela Buri Enterprise, Asansol V. ITO, Wd-1(2), Asansol, Asansol

ITA 266/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4119 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 31-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 17-02-2014
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO. 266/KOL/14 M/S.LEELA BURI ENTERPRISE 1 IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH KOLKATA BEFORE : SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 266/KOL/2015 A.Y: 2010-11 M/S. LEELA BURI ENTERPRISE VS. I.T.O W 1(2), ASA NSOL PAN: AACFL 4586A (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI R.N RAM, AR SHRI SALLONG YADEN, ADDL. CIT, DR DATE OF HEARING : 01-12-2016 DATE OF PRONOUNCEMENT : 02-12-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 02-12-2013 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS), ASANSOL FOR THE ASSESSMENT YEAR 2010- 11. 2. THE ASSESSEE HAS RAISED AS MANY AS EIGHT GROUN DS OUT OF WHICH GROUND NO-8 IS GENERAL IN NATURE AND GROUND NOS-1 TO 7 ARE EFFECTIVE GROUNDS. 3. AT THE OUTSET, IT WAS SUBMITTED BY THE LD.AR THA T AN APPEAL WAS FILED BY THE ASSESSEE BEFORE THE CIT-A AGAINST THE ORDER DT: 28-12-2012 PASSED BY THE AO U/S. 143(3) OF THE ACT, WHEREIN THE CIT-A DIRECTED THE AO TO VERIFY TO WHETHER THE INDIVIDUAL DEPOSITS ARE INCLU DED IN THE SUM OF RS.73,97,459/- OR WERE UNACCOUNTED CONTRACT RECEIPT S AND IT WAS FURTHER SUBMITTED A SIMILAR DIRECTIONS WERE GIVEN BY THE CI T-A TO AO IN RESPECT OF ITA NO. 266/KOL/14 M/S.LEELA BURI ENTERPRISE 2 OTHER ADDITIONS. THE LD.AR FURTHER SUBMITS THAT INS PITE OF SUCH DIRECTION, THE AO WITHOUT MAKING SUCH VERIFICATION PASSED THE SAME ORDER AS WAS PASSED BY HIM ORIGINALLY. AGAIN THE SAME WAS CHALLENGED BE FORE THE CIT-A AND THE CIT-A DIRECTED THE AO TO VERIFY THE SAME . BUT INS PITE OF WHICH THE AO DID NOT EXAMINE/VERIFY THE SAME AS DIRECTED BY THE CIT- A. THEREFORE, THE ASSESSEE PREFERRED THIS APPEAL BEFORE THE TRIBUNAL AGAINST THE ORIGINAL ASSESSMENT ORDER AS STATED IN PARA NO-1 HEREIN ABOV E. 4. THE LD. DR RAISED AN OBJECTION IN RESPECT OF GRO UNDS AS RAISED BY THE ASSESSEE SPECIFICALLY TO THE GROUND NO-1 AND SUBMIT TED THAT THE ARGUMENTS AS ADVANCED BY THE LD.AR ARE CONTRARY TO THE GROUND NO-1 AND RELIED ON THE ORDER OF AO. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE CIT-A FOUND IDENTICAL DEPO SITS, ACCORDING TO HIM, REQUIRES ONE TO ONE ANALYSIS ON ALL INDIVIDUAL DEPO SITS AND TO FIND OUT WHETHER THOSE ARE INCLUDED IN THE SUM OF RS.73,97,4 59/- AND TO THAT EFFECT A DIRECTION WAS GIVEN TO THE AO VIDE PARA NO -6 OF THE ORDER OF THE CIT-A TO VERIFY THE SAME AND BOOKS OF ACCOUNT OF TH E ASSESSEE FOR THE AY UNDER CONSIDERATION. WE FIND THAT A SIMILAR DIRECTI ON WAS GIVEN FOR OTHER ADDITIONS ALSO BY CIT-A TO AO. IN SUCH CIRCUMSTANCE S IN THE INTEREST OF JUSTICE AND TAKING INTO CONSIDERATION THE SUBMISSIO N AS SUBMITTED BY THE LD.AR BEFORE US, WE DEEM IT FIT AND PROPER TO REMAN D THE ALL ISSUES TO THE FILE OF AO TO DO SO AS DIRECTED BY THE CIT-A AND TO PASS AN ORDER IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL BE AT LIBE RTY TO FILE/PRODUCE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM AND SH ALL CO-OPERATE WITH THE AO IN FURTHER ASSESSMENT PROCEEDINGS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 266/KOL/14 M/S.LEELA BURI ENTERPRISE 3 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 02-12-2 016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 02/12/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: M/S. LEELA BURI ENTERPRISE VILL GAURI P.O KANYAPUR, ASANSOL 713341 DIST BURDWAN 2 THE RESPONDENT/ DEPARTMENT: I.T.O W 1(2) ASANSOL SAHANA APARTMENT LOWER CHELIDANGA, ASANSOL-04. 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, ASSTT REGISTRA R ITA NO. 266/KOL/14 M/S.LEELA BURI ENTERPRISE 4