Tridip Das, Howrah V. I.T.O.,Ward-46(4), Kolkata

ITA 524/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7240 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-09-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 40A(3); 143(3); 201

Judgement Text

ITA NO. 524/KOL/2019 AS SESSMENT YEAR: 2015-2016 TRIDIP DAS 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ & HZ) I.T.A. NO. 524/KOL/2019 ASSESSMENT YEAR: 2015-2016 TRIDIP DAS,........................................ .........................................APPELLANT MANIKARA, P.O. MANIKARA, P.S. AMTA, HOWRAH-711416 [PAN: ANCPG0972H] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-46(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI ANIKESH BANERJEE, ADVOCATE, FOR THE APPELLANT SHRI KALYAN NATH, ADDL. CIT, SR. D.R , FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : SEPTEMBER 05, 201 9 DATE OF PRONOUNCING THE ORDER : OCTOBER 25, 2019 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 19.12.2018 AND THE SOLITARY ISSUE INVOLVED THEREIN RELATES TO THE DISALLOWANCE OF RS.21.41,041/- MADE BY THE ASSESSING OFFICER AND CO NFIRMED BY THE LD. CIT(APPEALS) UNDER SECTION 40A(3) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF TRADING IN COUNTRY LIQUOR. THE RETU RN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 30.09. 2015 DECLARING TOTAL INCOME OF RS.3,29,320/-. DURING THE COURSE OF ASSES SMENT PROCEEDINGS, IT ITA NO. 524/KOL/2019 AS SESSMENT YEAR: 2015-2016 TRIDIP DAS 2 WAS NOTICED BY THE ASSESSING OFFICER THAT THE ASSES SEE HAS MADE PAYMENT IN CASH AGAINST THE PURCHASES OF RS.21,41,041/- MAD E FROM M/S BHATTACHARYYA BOTTLING PLANT PVT. LIMITED. SINCE TH E SAID PAYMENTS WERE MADE BY THE ASSESSEE IN VIOLATION OF THE PROVISIONS OF SECTION 40A(3) AND THE ASSESSEE COULD NOT EXPLAIN SATISFACTORILY ANY E XCEPTIONAL CIRCUMSTANCES UNDER WHICH THE SAID PAYMENTS WERE MA DE IN CASH AS SPECIFIED BEING RULE 6DD OF THE INCOME TAX RULES, 1 962, THE ASSESSING OFFICER MADE A DISALLOWANCE OF RS.21,41,041/- UNDER SECTION 40A(3) IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 21.12.2017. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF TH E ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HE ARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE AS SESSEE FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER DATED 19.12.20 18 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS CONTENDED THAT THE ISSUE INVOLVED IN THE PRESENT CA SE RELATING TO THE DISALLOWANCE MADE UNDER SECTION 40A(3) IN CASH BY T HE ASSESSEE AGAINST PURCHASES OF COUNTRY LIQUOR IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF THE HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT-VS.- SRI RIKTWIK KUMAR BERA (ITAT NO. 103 OF 2014 DATED 11 TH JUNE, 2018) AS WELL AS THE VARIOUS DECISIONS OF THE TRIBUNAL. THE LD. D.R., ON THE OTHER HAND, HAS SUBMITTED THAT THE CASE, WHICH IS BEING M ADE OUT NOW BY THE LD. COUNSEL FOR THE ASSESSEE BEFORE THE TRIBUNAL WAS NE VER MADE OUT ON BEHALF OF THE ASSESSEE EITHER BEFORE THE ASSESSING OFFICER OR BEFORE THE LD. CIT(APPEALS). HE HAS ALSO CONTENDED THAT THE FACTS OF THE ASSESSEES CASE ITA NO. 524/KOL/2019 AS SESSMENT YEAR: 2015-2016 TRIDIP DAS 3 ARE APPARENTLY DIFFERENT THAN THE FACTS INVOLVED IN THE CASES DECIDED BY THE HONBLE CALCUTTA HIGH COURT AS WELL AS BY THE T RIBUNAL RELIED UPON BY THE LD. COUNSEL FOR THE ASSESSEE. HE HAS CONTENDED THAT THIS MATTER, THEREFORE, REQUIRES VERIFICATION FOR WHICH THE CASE MAY BE SENT BACK TO THE ASSESSING OFFICER. I FIND MERIT IN THIS CONTENT ION OF THE LD. D.R. THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PA RTE IS ACCORDINGLY SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO DECIDE THE SAME AFRESH AFTER VERIFYING THE RELEVANT FACTS OF THE CASE IN THE LIGHT OF THE JUDICIAL PRONOUNCEMENT S CITED BY THE LD. COUNSEL FOR THE ASSESSEE INCLUDING THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF SRI RIKTWI K KUMAR BERA (SUPRA). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 25, 2 019. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KOLKATA & HYDERABAD ZONES) KOLKATA, THE 25 TH DAY OF OCTOBER, 2019 COPIES TO : (1) TRIDIP DAS, MANIKARA, P.O. MANIKARA, P.S. AMTA, HOWRAH-711416 (2) INCOME TAX OFFICER, WARD-46(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLK ATA, (4) COMMISSIONER OF INCOME TAX, KOLKATA- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.