Shri Bidhan Chandra Roy, Howrah V. ITO, Ward - 54(4), Kolkata, Kolkata

ITA 618/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2571 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 20-05-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 29-03-2010
• Court: TRIBUNAL
• Department Lawyers: B R PURAKAYASTHA
• Assessee Lawyers: S M SURANA
• Section: 80C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI B . C. MEENA, AM] I.T.A. NO.618/KOL/2010 ASSESSMENT YEAR: 2005-06 SRI BIDHAN CHANDRA ROY -VS- INCOME-TAX OFFICER, WD-54(4), KOLKATA (PA NO.ACQPR 4035 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI S. M. SURANA RESPONDENT BY : SRI B. R. PURAKAYASTHA O R D E R PER D. K. TYAGI, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A), KOLKATA DATED 27 TH JANUARY, 2010 FOR ASSESSMENT YEAR 2005-06. 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY TH E ORDER OF THE LD. CIT(A) IN NOT ALLOWING ADDITIONAL GROUND TAKEN BY THE ASSESSEE BE FORE HIM IN RESPECT OF THE DEDUCTION U/S. 80C OF THE I. T. ACT. THE LD. CIT(A) HAS DISM ISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT NO EVIDENCE WAS FURNISHED BEFORE HI M TO INDICATE THAT THE ASSESSEE HAD MADE LIC PAYMENT OF RS.3,89,280/-. BEFORE US, THE EVIDENCE IN RESPECT OF PAYMENT OF LIC HAS BEEN FILED. SINCE IT REQUIRES VERIFICATION AT THE END OF THE AO, THE MATTER IS RESTORED BACK TO HIS FILE TO CONSIDER THE DEDUCTION U/S. 80C AFTER NECESSARY VERIFICATION. THEREFORE, THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28. 5.10 SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28TH MAY, 2010 COPY TO : 1. SRI BIDHAN CHANDRA ROY, 37/1/1, UMESH BANERJEE LANE , HOWRAH-711 101 2. ITO, WARD-54(4), KOLKATA. 3. CIT(A) , KOLKATA. 4. CIT, , KOLKATA. 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA