Smt. Puspita Chowdhury, Kolkata V. I.T.O Wd - 49(3),kolkata, Kolkata

ITA 553/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99906 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 14-03-2013
• Court: TRIBUNAL
• Department Lawyers: UDAY KR SANKAR
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Corroborative evidences
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI WASEEM AHMED , AM] I.T.A NO. 553/KOL/2013 ASSESSMENT YEAR: 2008-09 SMT. PUSPITA CHOWDHURY VS. INCOME-TAX OFFICER, W D-49(3), KOLKATA (PAN: AHHPC8088Q) ( APPELLANT ) ( RESPONDENT ) & I.T.A NO.554/KOL/2013 ASSESSMENT YEAR: 2008-09 PRABIR CHANDRA CHOWDHURY VS. DEPUTY COMMISSIONER OF INCOME-TAX (PAN: ADQPC5555P) CIRCLE-49, KOLKATA. (APPELLANT) (RESPONDENT) DATE OF HEARING: 12.10.2015 DATE OF PRONOUNCEMENT: 15.10.2015 FOR THE APPELLANT: SHRI MANOJ KATARUKA, AR FOR THE RESPONDENT: SHRI UDAY KR. SANKAR, ADDL. CIT, DR ORDER PER SHRI MAHAVIR SINGH, JM: BOTH THESE APPEALS BY ASSESSEE ARE ARISING OUT OF S EPARATE ORDERS OF CIT(A)-XXXII, KOLKATA IN APPEAL NOS. 202 & 203/XXSII/10-11/49(3)/ KOL BOTH DATED 05.12.2012. ASSESSMENTS WAS FRAMED BY ITO, WARD-49(3), KOLKATA AND DCIT, CIRCLE-49, KOLKATA U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT) FOR AYS 2008-09 VIDE THEIR SEPARATE ORDERS DATED 30.12.2010 AND 29. 12.2010 RESPECTIVELY. 2. AT THE OUTSET, FOR BOTH THE APPEALS, LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ORDERS OF CIT(A) ARE NON-SPEAKING ORDER AND HE HAS NOT ADJUDICATED THE ISSUES. LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE FINDINGS OF CIT(A) AND IN BOTH THE ORDERS THE FINDINGS ARE EXACTLY IDENTICALLY WORDED AND COMMON. HENCE, WE REPRODUCE THE RELEVANT PORTION OF THE ORDER OF CIT(A) FROM ITA NO . 554/KOL/2013, WHICH IS AS UNDER: I HAVE CAREFULLY PERUSED THE GROUNDS OF APPEAL AND THE IMPUGNED ASSESSMENT ORDER. IT IS OBSERVED THAT THE VARIOUS DISALLOWANCES CONTESTED B Y THE APPELLANT IN THE PRESENT APPEAL WERE MADE BY THE AO AFTER DETAILED EXAMINATION OF U NDISCLOSED ACCOUNT AND THE DETAILS FURNISHED/PRODUCED BY THE APPELLANT BEFORE HIM. AS ALREADY DISCUSSED ABOVE, TH4E APPELLANT HAS FAILED TO OFFER ANY EXPLANATION FOR SUBMISSIONS IN SUPPORT OF THE GROUNDS RAISED IN THIS APPEAL NOR ANY SUPPORTING EVIDENCES WERE PRODUCED B Y HIM DESPITE ADEQUATE OPPORTUNITY HAVING BEEN PROVIDED. 2 ITA NO.553/K/2013 & 554/K/2013 SM. PUSPITA CHOWDHURY & SRI PRABIR CH. CHOWDHURY AY 2008-09 IN THIS CONNECTION, RELIANCE MAY BE PLACED UPON THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF H.M. ESUFALI H.M. ABDULALI (1973) 90 ITR 271 WHEREIN THE HONBLE COURT HAS HELD THAT THE APPELLATE AUTHORITY CANNOT SUBSTITUTE ITS OWN JUDGMENT IN PLACE OF THE JUDGMENT OF THE AO UNLESS IT IS SHOWN THAT THE JUDGMENT OF T HE AO WAS BIASED, IRRATIONAL, VINDICTIVE OR CAPRICIOUS. IN THE INSTANT CASE THE APPELLANT HAS NOT ABLE TO S HOW THAT THE DECISION OF THE AO WAS ARBITRARY, BIASED, IRRATIONAL, VINDICTIVE OR CAPRIC IOUS WITHOUT ANY BASIS. I FIND NO REASON TO INTERFERE WITH THE DECISION OF THE AO. FROM THE ABOVE FINDINGS, IT IS CLEAR THAT THE ORDER OF CIT(A) IS A NON-SPEAKING ONE AND EVEN ISSUES RAISED BEFORE HIM ARE NOT ADJUDICATED. 3. WE HAVE GONE THROUGH THE GROUNDS RAISED BY BOTH THE ASSESSEES AND SEEN THAT NONE OF THE GROUNDS HAVE ADJUDICATED BY CIT(A) IN H IS APPELLATE ORDER. WE ALSO FIND THAT THE ORDERS OF CIT(A) ARE CRYPTIC ONE AND NON-SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDERS BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTROVERTING ALL THE FACTS G IVEN BY ASSESSEE AND DECIDE THE ISSUE WITH REASONS. HENCE, WE QUASH THE ORDERS OF CIT(A) AND REMIT THE APPEALS BACK TO HIS FILE FOR FRESH ADJUDICATION WITH THE A BOVE DIRECTION. WE ORDER ACCORDINGLY. THE APPEALS OF ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15.10.2 015 SD/- SD/- (WASEEM AHMED) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15TH OCTOBER, 2015 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI PRABIR CHANDRA CHOWDHURY, 2/1, RIFL E RANGE ROAD, BELGHORIA, KOLKATA-700056. SMT. PUSPITA CHOWDHURY, 62/1/E, FEEDER ROAD, BELGHO RIA, KOLKATA- 700056. 2 RESPONDENT DCIT, CIRCLE-49, KOLKATA. & ITO, WD-49 (3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .