ITO, Ward-42(4), Kolkata, Kolkata V. Shri Subir Mukherjee, Kolkata

ITA 485/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74984 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 29-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A P RAY SRDR
• Assessee Lawyers: J N GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI, P.K BANSAL, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA NO. 485 / KOL / 2012 ASSESSMENT YEAR :2005-06 INCOME TAX OFFICER WARD-42[4], 4 TH FLOOR, ROOM NO. 4/24, PODDAR COURT, 18, RABINDRA SARANI, KOLKATA 700 001 V/S . SRI SUBIR MUKHERJEE 104, B.T. ROAD, BONHOOGHLY, TENEMENT SCHEME, BLOCK-L/1, KOLKATA 700 108 [ PAN NO.AMUPM 4836 E ] /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI A.P. RAY, SR-DR /BY RESPONDENT SHRI J.N.GUPTA, AR /DATE OF HEARING 16-01-2014 /DATE OF PRONOUNCEMENT 17-01-2014 / // / O R D E R PER P.K.BANSAL, ACCOUNTANT MEMBER:- THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS-XII, KOLKATA DA TED 04-01-2012 PERTAINS TO ASSESSMENT YEAR 2005-05 BY TAKING THE FOLLOWING GROUNDS OF APPEAL:- 1. LD. CIT HAS ERRED IN LAW AS WELL AS ON FACTS TH AT THE ADDITION OF RS.8,90,000/- CANNOT BE MADE IN THE AY 2005-06 BY A DMITTING FRESH EVIDENCE IN VIOLATION OF RULE 46A. ITA NO.485/KOL//2012 A.Y. 2005-06 ITO WD-42(4), KOL V. SH SUBIR MUKHERJEE PAGE 2 2. LD. CIT(A) HAS ERRED IN LAW AS WELL AS ON FACT T HAT THE ADDITION OF RS.6,88,500/- CANNOT BE MADE IN THE A.Y 2005-06 BY ADMITTING FRESH EVIDENCE IN VIOLATION OF RULE 46A. 3. LD. CIT(A) HAS ERRED IN LAW AS WELL AS ON FACT THAT THE ADDITION OF RS.87,610/- CANNOT BE MADE IN THE A.Y 2005-06 BY AD MITTING FRESH EVIDENCE IN VIOLATION OF RULE 46A. ALL THE GROUNDS ARE RELATED TO THE ADMITTING THE FR ESH EVIDENCE IN VIOLATION OF RULE 46A OF THE IT RULES, 1962. 2. AT THE OUTSET, WE ASK THE LD. AR TO PIN-POINT SP ECIFICALLY WHICH OF THE FRESH EVIDENCE HAS BEEN FILED BY THE ASSESSEE BEFOR E THE CIT(A) SO THAT THE GROUNDS TAKEN BY THE REVENUE WILL SURVIVE. THE LD. SR-DR COULD NOT POINT OUT ANY SPECIFIC EVIDENCE WHICH HAS BEEN FILED BY THE A SSESSEE AND ADMITTED BY THE CIT(A) IN VIOLATION OF RULE 46A OF THE IT RULES . UNDER THESE CIRCUMSTANCES, SINCE THE GROUNDS OF APPEAL DO NOT C HALLENGE THE DELETION OF ADDITION ON MERIT, WE DO NOT FIND ANY MERIT IN THE GROUNDS TAKEN BY THE REVENUE. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE STANDS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 17/ 01/2014 SD/- SD/- (GEORGE MATHAN) (P.K.BANSAL) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 17/01/2014 , , , , -, -, -, -, / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT INCOME TAX OFFICER WARD-42[4], 4 TH FLOOR,ROOM NO.4/24, PODDAR COURT, 18,RABINDRA SARA NI, KOLKATA 700 001 2. / RESPONDENT SRI SUBIR MUKHERJEE104, B.T. ROAD, BONHOOGHLY TENEMENT SCHEME, BLOCK-L/1,KOLKATA 700 108 3. 2 / CONCERNED CIT 4. 2- / CIT (A) ITA NO.485/KOL//2012 A.Y. 2005-06 ITO WD-42(4), KOL V. SH SUBIR MUKHERJEE PAGE 3 5. , , , / DR, ITAT, KOLKATA 6. 9 / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,