Smt. Ujjala Bala Ghosh, Kolkata V. D.C.I.T., Circle-51, Kolkata, Kolkata

ITA 2845/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83111 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 23-12-2013
• Court: TRIBUNAL
• Department Lawyers: MD GAYALUDDIN ANSARI JCITSR
• Assessee Lawyers: MRS SASWATI MITRA DUTTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH S MC, KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] ITA NO.2845/KOL/2013 ASSESSMENT YEAR : 2003-04 ( APPELLANT ) (RESPONDENT) SMT.UJJALA BALA GHOSH . -VERSUS- D.C.I.T., CIRCLE- 51, KOLKATA KOLKATA (PAN:ASJPG 4056 H) FOR THE APPE LLANT: MRS.SASWATI MITRA (DUTTA), ADVOCATE FOR THE RESPONDENT: MD.GAYALUDDIN ANSARI, JCIT,SR.DR DATE OF HEARING : 22.08.2014. DATE OF PRONOUNCEMENT : 05.09.2014 ORDER THIS APPEAL OF ASSESSEE IS ARISING OUT OF O RDER OF CIT(A)-XXXIII, KOLKATA IN APPEAL NO.14/CIT(A)-XXXII/2011-12/CIR-51/KOL DATED 04.09.2013. ASSESSMENT WAS FRAMED BY D.C.I.T.,CIRCLE-51,KOLKATA U/S 147/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.Y. 200 3-04 VIDE ITS ORDER DATED 31.12.2010. 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AG AINST THE ORDER OF CIT(A) IN CONFIRMING THE DISALLOWANCE OF EXPENDITURE ON ACCO UNT OF MUNICIPAL TAX AT RS.3,31,190/- FROM INCOME OF CEREMONIAL HOUSE. 3. I HAVE HEARD THE RIVAL CONTENTIONS AND GONE THR OUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. I FIND THAT THE ASSESSEE HAS DECLARED INCOME FOR CEREMONIAL HOUSE AT RS.3,79,700/- AND RENT FROM SHOP AT RS.10,000/- AND ALSO CLAIMED VARIOUS EXPENSES. THE AO DURING THE COURSE OF ASSESSMENT PROCEEDING, MADE DISALLOWANCE OF EXPENSES ON THE PREMISE, THAT NO EVIDENCE IN RESPECT OF EXPE NSES WERE FILED. AGGRIEVED ASSESSEE PREFERRED APPEAL BEFORE CIT(A), WHO ALSO CONFIRMED THE ACTION OF AO FOR THE REASON THAT ASSESSEE COULD NOT PRODUCE THE DETAILS OF EXPE NDITURE. AS BOTH THE AUTHORITIES BELOW HAVE NOT EXAMINED THE EVIDENCE, WHICH IS NOW FILED BEFORE ME. I AM OF THE ITA NO.2845/KOL/2013 SMT.UJJALA BALA GHOSH A.YR.2003-04 2 VIEW THAT THE AO SHALL CONSIDER THESE EVIDENCES AND DECIDE THE ISSUE AFRESH IN TERMS OF THE ABOVE. THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 05.09.2014. SD/- [ MAHAVIR SINGH ] JUDICIAL MEMBER DATE: 05 TH SEPTEMBER, 2014 R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SMT.UJJALA BALA GHOSH, 57(24)M ANANDAPERI, CENTRAL ROAD P.O.N.C.PUKU, BARRACKPORE, KOLKATA-700122. 2 THE D.C.I.T., CIRCLE-51, KOLKATA. 3. THE CIT, 4. THE CIT(A)-XXXIII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES