Naresh Kumar Chaparia, Burdwan V. ITO, Ward 1 (3), Asansol, Asansol

ITA 382/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0507 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M GHOSH
• Assessee Lawyers: T P ROY
• Section: 44AD

Judgement Text

ITA NO.382/KOL/2017 NARESH KUMAR CHAPARIA A.Y.2006- 07 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM] ITA NO.382/KOL/2017 ASSESSMENT YEAR : 2006-07 NARESH KUMAR CHAPARIA -VERSUS- I.T.O., WARD -1(3), BURDWAN ASANSOL. (PAN: AESPG9803M) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI T.P.ROY, ADVOCATE FOR THE RESPONDENT: SMT. M.GHOSH, SR.DR DATE OF HEARING : 03.09.2018. DATE OF PRONOUNCEMENT : 12.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-ASANSOL DATED 16.12. 2016 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2006-07. 2. THE ONLY ISSUE THAT ARISES FOR OUR CONSIDERATIO N IS WHETHER, A SEPARATE ADDITION CAN BE MADE WHEN THE INCOME OF THE ASSESSEE IS ASS ESSED BY APPLYING THE PRESUMPTIVE PROVISIONS AND INCOME IS DETERMINED U/S 44AD OF THE ACT. THE ASSESSEE RELIES ON THE FOLLOWING DECISIONS TO THE PROPOSITION, THAT NO SEP ARATE DISALLOWANCE CAN BE MADE, WHEN INCOME OF THE ASSESEE HAS BEEN ASSESSED AT THE PRESUMPTIVE RATE PRECRIBED U/S 44AD OF THE ACT : A)ITA NO.319/KOL/2017 IN THE CASE OF ITO VS NARESHK UMAR CHAPARIA ORDER DATED 08.06.2018 B) ITA NO.308/HYD/2009 IN THE CASE OF TEJA CONSTRUC TIONS VS ACIT ORDER DATED 23.10.2009 3. NO CONTRARY DECISION IS BROUGHT TO OUR NOTICE BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. UNDER THE CIRCUMSTANCES, WE RESPECT FULLY FOLLOWING THE DECISIONS OF ITA NO.382/KOL/2017 NARESH KUMAR CHAPARIA A.Y.2006- 07 2 THE COORDINATE BENCH OF THE TRIBUNAL CITED ABOVE AN D DELETE THE ADDITION MADE U/S 40(A)(IA) OF THE ACT AS THE INCOME IN THIS CASE HAS BEEN ASSESSED U/S 44A OF THE ACT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED. O RDER PRONOUNCED IN THE COURT ON 12.09.2018. SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.NARESH KUMAR CHAPARIA, PROP. M/S CALCUTTA DELHI T RANSPORT NEAMATPUR, SITRAMPUR, BURDWAN-713359. 2. I.T.O., WARD-193), ASANSOL. 3. C.I.T.(A)-ASANSOL 4. C.I.T-ASANSOL. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES