Naresh Kumar Chaparia, Burdwan V. ITO, Ward - 1(3), Asansol, Asansol

ITA 620/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0867 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE
• Assessee Lawyers: T P ROY
• Section: 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 620/KOL/2018 ASSESSMENT YEAR: 2012-13 NARESH KUMAR CHAPARIA.......................APPELLANT PROP-CALCUTTA DELHI TRANSPORT NEAMATPUR DIST:- BURDWAN PIN 713359 W.B. [PAN : ACJPC 6094 N] VS. INCOME TAX OFFICER, WARD-1(3), KOLKATA.................RESPONDENT APPEARANCES BY: SHRI T.P. ROY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI PINAKI MUKHERJEE, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 2 ND , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 5 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - ASANSOL, (HEREINAFTER THE LD. CIT(A)), DT. 17/01/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE IS AN INDIVIDUAL AND IS ENGAGED IN THE BUSINESS OF TRANSPORTATION UNDER THE NAME AND STYLE OF M/S. CALCUTTA DELHI TRANSPORT. THE ONLY ISSUE THAT COME UP FOR MY ADJUDICATION IS AN ADDITION OF RS.13,30,797/-, UNDER THE HEAD UNDISCLOSED TRANSACTIONS. THE FACTS OF THESE TRANSACTIONS ARE AS FOLLOWS:- DURING THE SCRUTINY PROCEEDINGS, THE ASSESSEE WAS ASKED TO FURNISH THE NAMES AND ADDRESSES OF THE PARTIES WITH RESPECT OF WHOM THE ASSESSEE HAD MADE TRANSACTIONS. IN REPLY, THE ASSESSEE SUBMITTED PARTICULARS. THE ASSESSING OFFICER ISSUED NOTICE U/S 133(6) OF THE ACT, TO M/S IMPEX FERROTECH LTD. AND OBTAINED INFORMATION. ON EXAMINATION OF THIS INFORMATION, THE ASSESSING OFFICER WAS OF THE OPINION THAT THE ASSESSEE HAS RAISED BILLS AMOUNTING TO RS.15,30,797/-, ON THE ABOVE CONCERN AND HAS NOT ACCOUNTED FOR THE SAME IN ITS BOOKS OF ACCOUNTS. OUT OF THIS RS.15,30,797/-, 2 ITA NO. 620/KOL/2018 ASSESSMENT YEAR: 2012-13 NARESH KUMAR CHAPARIA RS.13,30,797/-, PERTAINED TO THE CURRENT FINANCIAL YEAR 2012-13 AND RS.2,00,000/- PERTAINED TO THE FINANCIAL YEAR 2011-12. HENCE THE AMOUNT OF RS.13,30,797/-, WAS ADDED AS UNDISCLOSED RECEIPTS, TO THE INCOME OF THE ASSESSEE. AGGRIEVED, THE ASSESSEE CARRIED THE MATTER IN APPEAL. BEFORE THE LD. FIRST APPELLATE AUTHORITY, THE ASSESSEE PLEADED THAT HE HAS NOT RAISED ANY BILLS WORTH RS.13,30,797/-, ON M/S IMPEX FERROTECH LTD. AND THAT THE ALLEGED BILLS HAVE NOT BEEN ISSUED BY HIM. HE CATEGORICALLY STATED THAT THE DID NOT UNDERTAKE ANY TRANSPORTATION WORK AS ALLEGED BY M/S IMPEX FERROTECH LTD. AND THAT NO PAYMENTS WHATSOEVER, WAS RECEIVED BY HIM FROM THIS PARTICULAR ORGANIZATION FOR UNDERTAKING OF THE SO CALLED TRANSPORTATION WORKS. THE LD. CIT(A) REJECTED THESE ARGUMENTS AND CONFIRMED THE ADDITION. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE US. 3. HEARD RIVAL CONTENTIONS. ON CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, PERUSAL OF THE PAPERS ON RECORD, ORDERS OF THE AUTHORITIES BELOW AS WELL AS CASE LAW CITED, I HOLD AS FOLLOWS:- 4. THE ASSESSEE HAS BEEN REPEATEDLY STATING THAT HE HAS NOT UNDERTAKEN ANY TRANSPORTATION WORK FOR M/S IMPEX FERROTECH LTD. AND HAS NOT ISSUED THE ALLEGED BILLS FOR RS.13,30,797/-, DURING THE YEAR. IT WAS FURTHER SUBMITTED THAT NO PAYMENT WAS RECEIVED OR MADE IN THIS CASE AND AS MORE THAN TWO YEARS HAS LAPSED, IT IS CLEAR THAT THE TRANSACTIONS HAVE NOT TAKEN PLACE, AS NO TRANSPORTER CAN WAIT FOR MORE THAN TWO YEARS WITHOUT A SINGLE PAYMENT. NO TAX WAS DEDUCTED AT SOURCE ALSO. IN MY VIEW, WHEN THE ASSESSEE HAS BEEN REPEATEDLY STATING THAT HE HAD NEVER ISSUED THE ALLEGED BILLS AND THAT HE HAD NEVER UNDERTAKEN ANY SUCH TRANSPORTATION WORK NOR RECEIVED ANY PAYMENT FOR THE SAME, THE REVENUE AUTHORITIES ARE BOUND TO INVESTIGATE THE MATTER BY SUMMONING THE PERSONS IN CHARGE OF M/S. IMPEX FERROTECH LTD. THE GENUINENESS OF THE BILLS HAVE TO BE EXAMINED. NO TRANSPORTERS PAYMENT CAN BE BLOCKED FOR MORE THAN TWO YEARS WITHOUT ANY RHYME OR REASON. IF THE ALLEGED BILLS HAVE NOTHING TO DO WITH THE ASSESSEE, THEN SUITABLE ACTION SHOULD BE TAKEN UNDER LAW AGAINST M/S. IMPEX FERROTECH LTD. 3 ITA NO. 620/KOL/2018 ASSESSMENT YEAR: 2012-13 NARESH KUMAR CHAPARIA 4.1. HENCE, IN MY VIEW THIS ISSUE SHOULD BE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER, WITH A DIRECTION TO INVESTIGATE THE MATTER AND FOR DISCOVERING THE TRUTH. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 5 TH DAY OF OCTOBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 05.10.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. NARESH KUMAR CHAPARIA PROP-CALCUTTA DELHI TRANSPORT NEAMATPUR DIST:- BURDWAN PIN 713359 W.B. 2. INCOME TAX OFFICER, WARD-1(3), KOLKATA 3. CIT(A)- 4. CIT- 15 , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES