Bimal Paul, Kolkata V. ITO, Ward -49(4), Kolkata, Kolkata

ITA 44/KOL/2011

• Counselvise Citation: 4423514 RSA 2011
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-03-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 11-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOUTAM MONDAL
• Assessee Lawyers: S BANDYOPADHYAY
• Section: 147

Judgement Text

, . .. . . .. . , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH-SMC: KOLKATA ( ) . . , ,) [BEFORE HONBLE SHRI B.R. MITTAL, J.M.] /I.T.A. NO. 44/KOL./2011 !'# !'# !'# !'# /ASSESSMENT YEAR : 2000-2001 BIMAL PAUL, KOLKATA - VS.- INCOME TAX OFFICER, WARD-4 9(4), (PAN : AJLPP 7371 F) KOLKATA (APPELLANT) (RE SPONDENT) APPELLANT BY : SHRI S. BANDYOPADHYAY, A.R. RESPONDENT BY : SHRI GOUTAM MONDAL, SR. D.R. $% $% $% $% /O R D E R THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2000-01 AGAINST ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA DATED 27.08.2010 ON THE FOLLOWING GROUND :- THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE LD. CIT(A.) WAS UNJUST FOR DENYING TO ACCEPT THE EXPLANATIONS AND E VIDENCES PRODUCED IN SUBSTITUTING THE MISTAKE IN THE BALANCE SHEET FI LED FOR THE ASSESSMENT YEAR, ALLEGEDLY HOLDING THAT WHEN THE RETURN WAS SU BMITTED AND ASSESSED UNDER SECTION. 147 OF INCOME TAX ACT, 1961 AT THE INSTANCE OF HIS PREDECESSOR, SUCH EXPLANATION CANNOT BE ENTERTA INED BY HIM. THEREFORE, THE ADDITION OF RS.1,60,000/- CONFIRMED BY THE LD. CIT(A.) BEING BIASED AND UNLAWFUL SHOULD BE DELETED. 2. AT THE TIME OF HEARING, LD. A.R. SUBMITTED THAT THE ABOVE APPEAL IS NOT PRESSED FOR. 3. LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJEC TION TO ABOVE SUBMISSION OF LD. A.R. 4. IN VIEW OF ABOVE, APPEAL OF THE ASSESEE FOR ASSE SSMENT YEAR 2000-01 IS DISMISSED AS NOT PRESSED FOR. ORDER PRONOUNCED IN THE OPEN COURT ON 15.06. 2011. SD/- [ B.R . MITTAL / . . ] JUDICIAL MEMBER/ ] DATED : 15/ 06/ 2011 ITA NO. 44/KOL./2011 2 COPY OF THE ORDER FORWARDED TO: 1. SRI BIMAL PAUL, SUKANTA PALLY, JYANGRA, BAGUIATI , KOLKATA-59 ITO, WARED-49(4), KOLKATA, 169, AJC BOSE ROAD, KOLK ATA-14. 3 COMMISSIONER OF INCOME-TAX (APPEALS)- KOLK ATA 4 . CIT- , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T., KOLKATA. LAHA, SR. P.S.